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PACE Academic IG

Public·73 members

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