Active Learning Activities to Revitalize Managerial Accounting Principles

Abstract

ABSTRACT: Students often enroll in the managerial principles class because of a degree requirement rather than a burning passion to learn the subject matter. Through active learning, new content can become more interesting by involving students in their own learning. This paper offers accounting faculty four active learning activities to engage students and enhance their understanding of difficult concepts: managerial accounting terminology, activity-based costing, variance analysis, and special order decision-making. During these in-class activities, students work through relevant computations and delve into additional considerations using guided class discussions. A survey of students' attitudes reveals that students perceive that these active learning activities had a positive impact on their content knowledge related to the managerial principles course, as well as their attitude toward and interest in the class. In addition, students felt that the activities were worthwhile and demonstrated the concern their instructor had for quality teaching. The accompanying Teaching Notes contain detailed, step-by-step guidance for implementing the four activities, along with sample solutions.