The Accounting Educators' Journal, Vol 11 (1999)

An Integrative Approach to Teaching Advanced Cost Accounting

Ida Robinson-Backmon, Akhilesh Chandra

Abstract


This paper discusses an approach for an undergraduate advanced cost
accounting course that is based on a model which integrates both the American
Assembly of Collegiate Schools of Business (AACSB) required topics and areas
of knowledge from the liberal arts core, business core and technical (accounting)
core. The paper also describes the current state of advanced cost accounting
courses in AACSB-accredited accounting programs. The survey results suggest,
not only that there is an increasing preference to offer a second cost accounting
course, but that the integration of knowledge is a primary reason for including
such a course in the curriculum. Additionally, the paper illustrates teaching
strategies and project examples that may be useful to accounting departments
currently modifying course curricula and to cost accounting instructors desiring a
more versatile cost accounting curriculum.

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