e-journal
Integrating the teaching of Introductory management Accounting and information Technology: a case study
ALL ACCOUNTANTS make extensive use of information technology (IT) in their working lives, and IT skills
have long been part of the Accounting and Finance undergraduate degree programme at the University
of Glamorgan. This degree scheme was redesigned on a linear basis with effect from September 2002; one
of the major changes being to integrate the teaching of management accounting and IT at the introductory
level. The teaching of management accounting lends itself well to the use of IT. This paper describes
both the rationale behind, and the design and development of, a case study which aims to integrate the
use of IT with the development and application of management accounting techniques. The case study
attempts to emulate a ‘live’ work-based environment as closely as possible. Completion of tasks at intervals
throughout the year form part of the assessment of the module. These are based on data from a
variety of sources which students manipulate, using various software packages, in order to produce useful
management accounting information. In this way, students learn both management accounting and IT
skills, and how to apply these skills to provide management accounting information. The experiences of
both students and staff in using the case study over a six-year period are reported, together with a description
of how the case study and its use have evolved in light of the experience.
Key words: Case study, management accounting, information technology, key skills.
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