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- Title
An Activity-Based Costing Assessment Task: Using an Excel Spreadsheet.
- Authors
Ringelstein, Damian
- Abstract
The aim of using an Excel Spreadsheet as a teaching instrument for an Activity-Based Costing assessment task is to motivate students and to provide them with the opportunity to learn computing skills as well as cost accounting techniques. The assessment task is designed to encapsulate the skills required to create a complex spreadsheet using various commands. Students work individually on the assessment task using a framework provided to assist them to construct the various layers within the activity-based cost model. The use of computer technology assists students to gain a personal understanding of the issues, and to develop a specific set of skills that are useful for management accountants. This task encourages students to learn and develop critical analytical skills. Furthermore, this paper describes and explains an approach to integrating VB macros into key stages of learning progression.
- Subjects
ELECTRONIC spreadsheets; ACTIVITY-based costing; ABILITY testing; MOTIVATION (Psychology); STUDENTS; COMPUTER engineering; CREATIVE ability in children; MANAGEMENT accountants; MACRO instructions (Electronic computers)
- Publication
E-Journal of Business Education & Scholarship of Teaching, 2009, Vol 3, Issue 1, p25
- ISSN
1835-9132
- Publication type
Article