Title

Removing the blinders: an accounting educational decision making innovation to ameliorate functional discipline and mathematical myopia

Abstract

Computer applications in accounting education have not attempted to 'blow up the functional silo' that often impede accounting graduates from being prepared to become business advisors. They also have failed to incorporate the more complex relationships that involve mathematics that are neither linear nor deterministic. This paper reports a management accounting innovation that integrates accounting with marketing and production. Students are invited to dynamically investigate the relationships between market share targets and resource constraints on profitability in ways that extend the typical treatment of cost-volume-profit relationships. Using an Excel platform, the innovation contains state-of-the-art treatments of nonlinearity and probabilistic analysis in Monte Carlo simulation traditions.

Publication Date

12-1-1996

Publication Title

Proceedings - Annual Meeting of the Decision Sciences Institute

Volume

1

Number of Pages

78-

Document Type

Article; Proceedings Paper

Personal Identifier

scopus

Socpus ID

0030371158 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/0030371158

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