Managerial Accounting - Henry W. Bloch School of Management

Pete Brewer
Department of Accountancy
Wake Forest University
[email protected]
Since 1997, I have consistently used cases in my
Cost Accounting classes.
I have also occasionally used cases in my Managerial
Accounting classes.
In Cost Accounting I organize the syllabus around 810 modules or topics
 Each module starts with a review of fundamentals for one
or two days followed by one or two case studies related to
that topic.
High expectations for independent analysis:
 Outside-of-class writing assignment
 Group oral presentation
 One case is a meaningful percentage of the grade
Lower expectations for independent analysis:
 Recurring in-class teaching tool
 I am focusing on my use of 10-15 cases per semester as an
in-class teaching tool.
Simply read the case before coming to class
 Use extrinsic incentives
▪ Written quiz (factual recall, not synthesis)
▪ Oral quiz
▪ Make oral participation a meaningful percentage of the grade
 Do not create any written analysis of the case.
 Eliminates “single use” problem
▪ Do not post your recommended solutions for your cases.
▪ If students have unresolved issues related to the case, they
should be expected to visit your office hours.
Get a Harvard Business School Publishing password
 Provides unlimited search and print capabilities of cases and
teaching notes (for review purposes only)
Narrow the scope of your searches as follows:
 Cases with teaching notes
 Page length
▪ 1-10 pages of text for computational cases
Scan the teaching note first before reading the case
 Does the case appear to cover your targeted learning
What if the discussion dies in 10 minutes or heads
off on counterproductive tangents?
 Create a structured lesson plan that predefines the
“critical path.”
Make sure the lesson plan includes thought-provoking
questions and opportunities for analysis.
Create designated time slots where students will be asked
to work in small groups to solve a problem.
Predetermine your “flex” points to ensure that your lesson
plan flows “wheels up to wheels down” in designated time
Create handouts to offer structure and manage time.
Using Powerpoint
 Bridgeton Industries
Using Word
 The Classic Pen Company
Using Excel
 Foxy Originals
 Blackheath Manufacturing
Don’t be afraid to alter the case facts
 Kaufmann Manufacturing Company (A)
Don’t be afraid to alter the teaching note
 Aussie Pies (A)
Topical Integration
 Hydrochem, Inc.
Qualitative cases
 The Importance of Commitments
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