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PACE Academic IG

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I suppose it is time to move away from the holiday/break posts and back into academic thought.

Perhaps a more broad post this week. I am blessed at EKU to have the opportunity to teach two upper-division managerial accounting courses. As they have evolved, Cost Accounting has become a true cost allocation focused class (job costing, ABC/ABM, process costing, departmental cost allocation, joint and by-products, etc.). My other course, technically called a seminar in advanced managerial accounting (working on a name change) has become essentially a financial planning and analysis course (budgeting, variance analysis, performance evaluation, etc.). Recently, in consultation with my department, we've decided to add a management control systems element to the seminar course. What has struck me is that, for as central as management control systems to the practice of management accounting (and accounting generally), how sparse the resources are for teaching this topic. Ultimately, I have found some good resources but they are few and far between and usually come out of Europe.

What is your experience? Do you agree with me that this is an area which needs much development in accounting instruction? Do you have any resources you would recommend in this area?

Peter San Martin

I'm also working on shoring up my Cost Accounting syllabus this week (UWGB starts Jan 22). I have to admit, I'm jealous you have an Advanced MA in addition to CA. We only have CA so I'm trying to shove as much as I can into the one course. On the docket for next year is to convince the powers that be that we need to split this into two courses.

I have taught Managerial Control at the graduate level course. If you are looking for basic textbooks, I have used Management Control Systems (Merchant & Van der Stede) for several years. I love the text but it is getting older. I did use Accounting for Decision Making and Control (Zimmerman) for a bit but the control function is almost an afterthought (in my opinion). There is another text I am aware of, Management Control Systems (Hartmann, et al) but I have not reviewed it at all. Mostly, I supplement with a lot of journal articles.



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