Management Accounting Classroom Materials 

Management accounting provides managers with necessary accounting information to make informed business decisions.

The below are supplemental curriculum resources that the AICPA Academics team has reviewed and can be used in the classroom.

Humble Pies Case Study 2016

Humble Pies, Inc. is the genius of childhood neighbors and best friends. Their success in making pies has put them in need of savvy business and financial acumen to continue to grow and remain profitable.
This 2014 AICPA Accounting Competition Case covers a wide range of management accounting skills including product costing, profitability analysis, capital investment analysis, business strategy and risk.
Based on the design of the CGMA Case Study Examination process, Humble Pies includes background information about the company and industry along with three stages of questions that require the application of management accounting skills to a “real life” situation.

Award-Winning Curricula
The Academics team is proud to offer award-winning curricula designed to encourage faculty and expand the knowledge of accounting students. The curricula below is from the Accounting Professors Curriculum Resource tool and has been recognized for excellence with the Bea Sanders/AICPA Innovation and Teaching Award, the George Krull/Grant Thornton AAA Innovation in Junior and Senior-Level Teaching Award, or the Mark Chain/FSA Innovation in Graduate Teaching Award.

  • A Business Communication Module for an MBA Managerial Accounting Course
    This module teaches students the importance of communication skills for professional success and provides students with a set of resources for improving their writing. It can be used in graduate level courses other than managerial accounting.
  • A "Sweet Way" to Teach Managerial Accounting: The Cookie Project
    The Cookie Project is designed to give students a hands-on experience on business planning, budgeting, strategic marketing and financial statement preparation.
  • Balanced Scorecard Simulation Team Project
    This project involves students researching a firm's strategy and business model. Students present the firm's strategy, customer value proposition, global issues, and a financial overview. They then prepare and present a strategy map and balanced scorecard to the class.
  • Increasingly Lean Accounting to a Manufacturing Simulation: A Teaching Note
    This project builds on Peter J. Billington's article "A classroom Exercise to Illustrate Lean Manufacturing Pull Concepts." Students develop lean accounting profit and loss statements for a modified version of Billington's airplane manufacturing simulation. They compare profit computed under lean accounting guidelines.
  • Increasing Student Engagement through a Manufacturing Plant Tour
    This project targets functional competencies by requiring students to perform research about the company in advance of the tour, and answer questions about how the company uses technology to address risks. Students also interact with accounting professionals, observe professional behavior, and learn strategies employed by an international company operating in the industrial goods sector.
  • Lean Accounting in Support of Lean Manufacturing: Ronny the Robot Simulation
    This activity is a Lego simulation that "manufactures" Ronny the Robot. The simulation starts with a traditional departmental setting, moves to a cellular setting that is still batch oriented, and then moves to a one-piece flow pull system. There are five rounds that continue to improve processes by adopting more lean principles.
  • Regression Analysis: An Instructional Resource for Cost/Managerial Accounting
    This resource aims to demystify technical material from statistics regarding ordinary least-squares and increase student knowledge regarding the use of Excel for estimating and interpreting the results from both linear and learning-curve cost functions.
  • The "Make-It" Project
    Upon completion of this activity students will be able to identify, account for and analyze the costs associated with product development and manufacture using traditional models in an electronic spreadsheet format. They will also be able to identify operational problems associated with product manufacture and offer alternative solutions.
  • UCare: A Business Plan Project for Managerial Accounting Courses
    This project requires teams of students to design and present a business plan for a celebrity fundraising event for a nonprofit organization of their choice. The project challenges students to become active learners and to apply managerial accounting concepts associated with cost behavior, planning, and control in a realistic environment.

Additional Materials

Here are additional materials that we think are useful to incorporate into the classroom.

Related AICPA Designation

Chartered Global Management Accountant (CGMA)

The CGMA designation recognizes your experience and expertise in the field of management accounting and connects you with a wealth of tools and resources you can use to prepare your students for the demands of the marketplace. As their instructor and mentor, your words and actions are shaping the profession of the future. 



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