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emerging/innovative research session

    Anne M.A. Sergeant
    Managerial Accounting Projects: Practice in Critical...
    emerging/innovative research session posted November 1, 2011 by Anne M.A. Sergeant 
    Managerial Accounting Projects: Practice in Critical Thinking and Written Communication
    author(s), affiliation(s):
    Anne Sergeant, Grand Valley State University
    October 22, 2010 12:00am - November 1, 2011 2:22pm
    session description:

    The ability to communicate effectively in writing and to think critically are essential to success in Accounting.  Sadly, too many students lack these fundamental skills.  This presentation describes how to use projects to develop critical thinking and written communication skills. 


    This session presents two undergraduate managerial accounting cases, emphasizing how to use projects to foster critical thinking and to develop written communication skills. Participants will gain understanding in the process of using case projects as well as two useful cases with business applications.

    Critical thinking is “exploring questions about and solutions for issues which are not clearly defined and for which there are no clear-cut answers” (AAA). Although these cases have a general orientation, they are specifically designed to allow students to search for deeper answers. Developing student critical thinking skills occurs in stages: personal attempt, instructor modeling, rework, and practice by student.

    After the analysis, students write a professional report. Separating writing from analysis allows students to communicate using meaningful content. After students have prepared their best report, they submit them for peer review. The author asks questions of the reviewer who addresses both the questions and the writing using the AICPA writing guidelines. Peer reviewing allows students to see others’ work and hopefully, to enhance to quality of the paper reviewed. Instructor feed back is the final learning tool.


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