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.