As I'm developing an Accounting Analytics course for the fall, it crosses my mind that many accountants do not truly have much grounding in what makes good measurement or in the sophisticated use statistics to support decision making. So, that makes me wonder, do we need more instruction on those types of topics in a robust accounting curriculum that is preparing the next generation of accountants for what accounting will be?
Introduction
In an article titled "Why Not a Degree in Management Accounting?” I proposed a management accounting degree program in management accounting. Two articles followed the initial article. The first article described a financial accounting course, and the second article described a managerial accounting course. Both articles were written to provide a foundation for the degree program. This article is the first in a series of articles describing how to build on the foundation.
Expansion
Will have to think on this idea a bit. While additional or different classes would be appropriate for a different degree program, an "accounting" degree should have a core to it and an intermediate financial accounting course (at least one) would seem to need to be part of that core.
Saw an interesting blog post proposing a new description for what the called "f'accounting", a fun play on words. The thrust seemed to be that management accounting/corporate finance is really a mix of finance and accounting.
I don't disagree and find the differences between corporate finance and management accounting and FP&A to be largely arbitrary and blurred in practice. Still interested in the community's perspective. Is this a mish-mash of two disciplines? Are there distinct and important differences? Is it actually its own discipline that deserves more distinction?
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Introduction
In an article titled "Why Not a Degree in Management Accounting?” I proposed a management accounting degree program in management accounting. The reasoning behind this proposal as well as the organization of the program is in the article. What I would like to describe in this article is the second of two parts associated with the two introductory courses in the program. Like traditional accounting programs, the second course, which will be described in this article, is managerial accounting. This article, unlike my previous article “How to Get the Most from Managerial Accounting”, will focus on the course’s role in a management accounting degree program.
Foundation
Yes, I would include statistics courses in a robust (or antifragile) accounting curriculum.