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| Titel: |
Teaching management accounting in a competencies-based fashion |
| Auteur: |
Brink, Henk van den Kokke, Kees de Loo, Ivo Nederlof, Peter Verstegen, Bernard |
| Verschenen in: |
Accounting education |
| Paginering: | Jaargang 12 (2003) nr. 3 pagina's 245-259 |
| Jaar: |
2003-09 |
| Inhoud: |
Traditionally, management accounting has been regarded as a monodisciplinary field of study that mainly focuses on calculating costs and prices. Today, it is seen that the field encompasses an ever-increasing number of knowledge domains including, for example, economics, sociology, psychology, and ethics. Modern-day management accountants have to be able to apply elements from all of these domains when solving concrete, real-life problems. The Open University of the Netherlands has therefore tried to construct a competencies-based management accounting curriculum that uses the well-known case method and integrates issues from various knowledge domains. In the curriculum, a unique problem-solving strategy is introduced that helps students to tackle as management accountants problems they may encounter during their studies, as well as the decision-making in their daily practice. This paper aims to give an overview of one of the courses in this curriculum, highlighting the use of the aforementioned problem-solving strategy. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
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