didactisch materiaal in de accounting...

UNIVERSITEIT GENT

FACULTEIT ECONOMIE EN BEDRIJFSKUNDE

ACADEMIEJAAR 2009 – 2010

DIDACTISCH MATERIAAL IN DE ACCOUNTING LITERATUUR: OVERZICHT EN EVALUATIECRITERIA

Masterproef voorgedragen tot het bekomen van de graad van

Master in de Toegepaste Economische Wetenschappen

Orry Worm

onder leiding van

Prof. Everaert

PERMISSION

Ondergetekende verklaart dat de inhoud van deze masterproef

mag geraadpleegd en/of gereproduceerd worden, mits

bronvermelding.

Orry Worm

Inhoudsopgave

1.

Appendix.................................................................................

Inleiding..................................................................................

1

1

2. Literatuurstudie...................................................................... 3

2.1 Research Question 1.................................................................. 3

2.1.1 Gebied..................................................................................... 3

2.1.2 Type didactische werkvorm......................................................... 4

2.2 Research Question 2.................................................................. 5

2.2.1 Learning objectives.................................................................... 6

2.2.2 Knowledge en Skills Proficiency................................................... 7

2.2.3 Realisme en Clarity.................................................................... 9

2.2.4 Recommendation en Usefulness................................................... 10

2.2.5 Satisfaction............................................................................... 12

2.2.6 Critical thinking......................................................................... 14

2.2.7 Problem Solving Skills................................................................ 15

2.2.8 Difficulty en Challenging............................................................. 15

2.2.9 Teamwork Skills........................................................................ 16

2.2.10 Student Demographics............................................................... 17

2.3 De schalen................................................................................ 18

3. Methodologie........................................................................... 22

3.1 Bepaling van de steekproef......................................................... 22

3.2 Dataverzameling........................................................................ 23

4. Resultaten............................................................................... 24

4.1 Didactisch materiaal................................................................... 24

4.1.1 Resultaten per gebied................................................................. 24

4.1.2 Resultaten per werkvorm............................................................ 24

4.2 Evaluatiecriteria van het didactisch materiaal................................ 25

5. Target Costing spel................................................................. 26

5.1 Opzet....................................................................................... 26

5.2 Vragenlijsten met evaluatiecriteria............................................... 27

5.3 Validering van de vragenlijsten.................................................... 39

5.3.1 Descriptive Statistics.................................................................. 39

5.3.2 Cronbach’s Alphas...................................................................... 42

5.3.3 Factoranalyse............................................................................ 44

5.3.4 Summated Scales...................................................................... 46

5.4 Validering van het TC Spel.......................................................... 48

5.4.1 Weergave resultaten in de literatuur............................................. 48

5.4.2 Vergelijking means TC spel met means literatuur......................... 52

6. Conclusies............................................................................... 54

Bibliografie.............................................................................. 56

Bijlages...................................................................................

Appendix.................................................................................

1

Abstract

In deze masterproef zullen we nieuw didactisch materiaal analyseren uit de

accounting literatuur. We stellen vast dat deze didactische werkvormen zich

situeren in audit, management accounting en financial reporting. De werkvormen

zelf zijn meestal cases. De volgende evaluatiecriteria vinden we herhaaldelijk

terug: learning objectives, knowledge, skills proficiency, realism,

recommendation, clarity, difficulty, teamwork skills, usefulness en satisfaction.

Deze vaststellingen dienen als basis voor het tweede deel van deze masterproef,

het target costing spel. We gebruiken onze bevindingen uit de literatuur om zelf

een vragenlijst op te stellen in functie van dit TC spel. Met uitzondering van het

criteria teamwork skills, worden alle evaluatiecriteria gevormd uit sterke items.

De respons/de antwoorden op onze vragenlijsten zijn ook zeer positief en liggen

in lijn met de resultaten uit de literatuur. Zo hebben we bijvoorbeeld aangetoond

dat ons business game een signicante invloed had op de studenten hun

vertrouwdheid met behandelde begrippen en concepten.

1. Inleiding

Deze masterproef bestaat uit twee grote delen: een litertuurstudie die een

analyse bevat van recent (laatste 10 jaar) gepubliceerd nieuw didactisch

materiaal in de accounting litertuur, het ontwikkelen van een vragenlijst om de

bruikbaarheid van ons target costing game te beoordelen en het toetsen van de

validiteit van die vragenlijst. Bij de analyse van de literatuur horen twee

onderzoeksvragen of research questions:

- RQ1: een onderzoek van nieuw didactisch materiaal in de accounting

literatuur (gebied, onderwerp, type, ...);

- RQ2: een analyse van de gebruikte criteria inzake evaluatie van dat nieuw

didactisch materiaal.

2

Op basis van deze vaststellingen hebben we een vragenlijst ontwikkeld om toe te

passen tijdens het target costing game onder leiding van professor Everaert.

Deze vragenlijst bestaat uit drie versies: een versie die het spel vooraf gaat, een

versie die moet ingevuld worden tijdens het spel en een laatste versie wanneer

het spel is afgelopen. Deze vragenlijsten kunt u terug vinden achteraan in de

appendix.

Onze masterproef begint met de literatuurstudie. Zoals eerder vermeld biedt

deze een antwoord op beide onderzoeksvragen en dient ze als basis voor het

opstellen van onze vragenlijsten. We behandelen de gebieden waarin de papers

zich situeren, de verschillende evaluatiecriteria met voorbeelden en de

verschillende schalen waarmee men die criteria meet.

Daarna volgt een beschrijving van onze methodolgie. Hierin beschrijven we waar

we onze data hebben gehaald alsook hoe we die data hebben verzameld. Het

volgende hoofdstuk toont ons de kwantitatieve resultaten van onze

literatuurstudie: de resultaten per gebied, per werkvorm en per evaluatiecriteria.

Eindigen doen we met het target costing experiment. We geven de opzet, leggen

uitgebreid uit hoe onze vragenlijst tot stand is gekomen en toetsen de validiteit

van onze vragenlijsten en spel. Helemaal achteraan vindt u ons besluit, de

bijlages en appendix terug.

Wij hebben gekozen voor deze masterproef om verschillende redenen. Ten

eerste omdat het onderwerp een link vormt met onze studies. We combineren dit

jaar onze masterproef uit de master TEW-Accountancy met de Specifieke

Lerarenopleiding (SLO). Didactisch materiaal of didactische werkvormen zijn dus

zeker relevant. Een tweede reden is dat het business game ons aansprak. Het

leek ons interessant om mee te werken aan de voorbereiding en de uitvoering

van een target costing experiment in een universitaire opleiding.

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2. Literatuurstudie

Om een antwoord te vinden op de twee onderzoeksvragen moeten we de

literatuur induiken. We hebben gekozen om ons te beperken tot drie teaching

accounting journals uit de periode 2000-2009: Accounting Education, an

international journal; Issues in Accounting Education en tenslotte Journal of

Accounting Education. De eerste is afkomstig uit het Verenigd Koninkrijk terwijl

de andere twee journals afkomstig zijn uit de Verenigde Staten.

2.1. Research question 1

De eerste onderzoeksvraag van onze masterproef is een onderzoek van de

verschillende teaching cases in de accounting literatuur. Er wordt onder andere

gevraagd naar de gebieden waarin deze papers zich bevinden, hun onderwerp,

welke didactische werkvorm er toegepast wordt, ...

Het antwoord op deze onderzoeksvraag kan u terug vinden achteraan in de

appendix in de vorm van tabel I. Deze biedt volgende informatie: het jaartal, de

titel, de auteur(s), in welk journal het artikel is verschenen, de pagina’s, het

gebied waarin de paper zich situeert, het onderwerp, welk type van didactische

werkvorm er wordt toegepast en de verschillende teruggevonden evaluatie

criteria.

Hieronder vindt u een eerder kwalitatief antwoord op de eerste onderzoeksvraag.

In deel 4 van deze masterproef vindt u de kwantitatieve analyse.

2.1.1. Gebied

De gebieden die behandeld worden in de accounting literatuur zijn management

accounting (Heitger L., and D. Heitger, 2008, Jamestown Electric Supply

Company: Assessing Customer Profitability, Issues in Accounting Education, Vol.

23, No. 2, pp. 261-280.), audit (Asare S., and A. Wright, 2007, Identifying and

Evaluating Audit Issues: The Case of Vitalogistics, Issues in Accounting

Education, Vol. 22, No. 1, pp. 79-88.) en financial reporting (Jennings J., and E.

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Henry, 2008, Safety Products, Inc.: A Case in Financial Analysis of A Failing

Company, Journal of Accounting Education, Ed. 26, pp. 34-53.)

Andere gebieden die voorkomen zijn tax (Gujarathi M., 2007, GlaxoSmithKline

Plc.: International Transfer Pricing and Taxation, Issues in Accounting Education,

Vol. 22, No. 4, pp. 749-759.), accounting ethics (Knapp M.C., and C.A. Knapp,

2004, Hard Times and Harder Choices: An Instructional Case Focusing on Ethical

Responsibilities of CPA’s in Public Practice, Issues in Accounting Education, Vol.

19, No. 4, pp. 529-538.) en corporate governance (, 2006, Corporate

Governance and External and Internal Controls: The Case of the Baltimore and

Ohio Railroad, Circa 1831, Issues in Accounting Education, Vol. 21, No. 2, pp.

147-155.).

2.1.2. Type didactische werkvorm

Naast het gebied of area van de cases hebben we ook onderzocht welke

werkvormen er gebruikt worden. We vinden gevallenstudies, exercises, projecten

en business games terug. Gevallenstudies komen het meest voor. Ze worden in

tabel 1 gelabeld met de term ‘case’. Hieronder verstaan we de beschrijving van

een bepaalde probleemstelling waarvoor de studenten een oplossing moeten

zoeken en voorstellen evenals hun argumentatie (BeMiller S., Wirtz R., and D.

Lindberg, 2009, Sky Scientific, Inc.: An Auditing Minefield, Issues in Accounting

Education, Vol. 24, No. 2, pp. 219-236.).

Exercises kunnen we beschouwen als toepassingen van geziene technieken. De

theorie is al gezien of gekend en er worden op basis hiervan – individueel of in

groep – oefeningen gemaakt (Sanchez M.H., Brown K.F., and P.A. Christopher,

2007, Consideration of Control Environments and Fraud Risk: A Set of

Instructional Exercises, Journal of Accounting Education, Ed. 25, pp. 207-221.).

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Een project is een concrete ervaring in een business omgeving (Smith K.J., 2003,

Developing, Marketing, Distributing, and Supporting an ABC Decision Support

System for Schrader Bellows, Issues in Accounting Education, Vol. 18, No. 2, pp.

175-18) terwijl een business game of spel het nemen van verschillende

beslissingen bevat, waarbij de volgende probleemstelling afhangt van de eerder

gemaakte beslissingen. Ook wordt deze werkvorm vaak ondersteund door ICT

(Hoffjan A., 2005, Calvados: A Business Game for Your Cost Accounting Course,

Issues in Accounting Education, Vol. 20, No. 1, pp. 63-80.).

2.2. Research question 2

Het tweede doel van de literatuurstudie is het onderzoeken welke criteria er

gebruikt worden bij het evalueren van deze teaching cases in de accounting

literatuur. De resultaten hiervan zijn samengevat in tabel II (appendix). Deze

tabel bevat de volgende informatie: de gebruikte evaluatie criteria (constructs),

de bijhorende vragen of statements (items) en de schalen waarop deze vragen

werden beantwoord.

We hebben verschillende criteira teruggevonden in de literatuur. Sommige

criteria komen zeer frequent voor, andere dan weer eerder sporadisch. Hieronder

vermelden we ze allemaal. Bij elk criteria geven we ook voorbeelden van

standaardvragen die erbij horen. Deze voorbeelden kunnen worden

teruggevonden in tabel II. Voor de kwantitatieve analyse verwijzen we naar deel

4.

De volgende criteria worden besproken:

- learning objectives, knowledge en skills proficiency

- realism

- clarity

- recommendation

- usefulness

- satisfaction

- critical thinking en problem solving skills

- difficulty

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- team work skills

- student demographics

2.2.1. Learning objectives

Praktisch alle onderzochte cases hebben een criterium dat peilt naar de

opgedane kennis van de case gebruikers. Enkel de benaming of de invulling kan

verschillen. In sommige gevallen gebruikt men de learning objectives. Deze

meten het hoofddoel van de cases, namelijk het toetsen of de case enige vorm

van invloed heeft gehad op de gebruikers ervan. Deze invloed kan verschillend

van aard zijn. Bij de meeste cases wordt er gepeild naar het inhoudelijke of naar

de opgedane kennis. Heeft de case de participanten geholpen naar een betere

kennis van de gebruikte begrippen of heeft de case geholpen bij het toepassen

van een bepaalde techniek?

Er wordt soms ook gevraagd naar de relevantie van de begrippen, technieken,

modellen of theorieën. Maar niet alle cases peilen louter naar kennis. Er zijn

cases die de studenten ondervragen naar veranderingen in hun gedrag. Zijn ze

bijvoorbeeld sceptischer geworden door de case of heeft de case een nieuw licht

op de zaak geworpen?

Een mooi voorbeeld van het criterium learning objectives vinden we terug in de

case ‘Sachiko Corporation: A Case in International Financial Statement Analysis’

(Gujarathi M., 2008). Deze case meet deze aan de hand van volgende

statements:

- My understanding of the dollar-value LIFO method was enhanced by the

case;

- My understanding of the need for, and the technique of, lease

capitalization and decapitalization was improved as a result of case

analyses and discussion;

- My familiarity with Japanese accounting principles and practices was

enhanced by the case;

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- The case enhanced my appreciation for incorporating cultural and business

environments in financial statement analysis;

- The case improved my understanding of the relationship between

corporate strategy and financial statement ratios;

- The case addressed many of the analysis techniques addressed in the

course;

- My ability to compute the numerical impact of different accounting

principles to bring financial statements to a comparable basis was

enhanced by the case.

2.2.2. Knowledge en Skill proficiency

Naast de learning objectives is er ook nog het criterium knowledge. Dit criterium

peilt in grote lijnen naar hetzelfde als de learning objectives. Ook de items uit

deze clusters onderzoeken of de case de leerlingen heeft geholpen om iets bij te

leren. Een voorbeeld hiervan is de case ‘Evaluation of Network Operating System

Security Controls’ (Dunn C., Gerard G., and J. Worrel, Issues in Accounting

Education, Vol. 18, No. 3, pp. 291-306.). Deze onderzoekt de knowledge als

volgt:

- Rate your level of knowledge of general internal controls;

- Rate your level of knowledge of system security controls;

- Rate your level of knowledge of netework operating systems;

- Rate your level of knowledge of password protection issues.

Deze statements moesten beantwoord worden op een schaal van 1 (lage

knowledge) tot 7 (hoge knowledge).

Het criterium knowledge onderzoekt ook vaak de vertrouwdheid met bepaalde

begrippen of theorieën. Een voorbeeld hiervan is de Matrix case (Tarca A., Brown

P., Hancock P., Woodliff D., Bradbury M., and T. Van Zijl, 2007, The Matrix

Format Income Statement: A Case Study about Earnings Management and

Reporting Financial Performance, Issues in Accounting Education, Vol. 22, No. 4,

pp. 607-623.).

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In deze case meet men de knowledge aan de hand van de volgende vragen:

- The concept of earning management and how it is done;

- The distinction between items that are ‘above the line’ and ‘below the line’

under current IFRS;

- The impact of ‘recycling’ items between the Statement of Changes in

Equity and the Income Statement on financial position and performance;

- The accounting treatment for changes in fair value of ‘available-for-sale’

investments;

- The matrix format income statement.

Deze vragen werden beantwoord op een 7-punts Likertschaal variërend van 1

(not familiar) tot 7 (highly familiar).

Wat deze vorm van ondervragen nog uniek maakt is deze vragen twee maal

voorkomen in de vragenlijsten: een eerste keer in een PRE versie die meestal

wordt ingevuld voor de aanvang van de case/het spel en een tweede keer in een

POST versie die nadien wordt ingevuld. Op deze manier kan men de eventuele

evolutie in de vertrouwdheid meten alsook het aandeel van de werkvorm hierin.

Niet te verwarren met de learning objectives of met knowledge is het criteria

skills proficiency. Terwijl knowledge meer als het inhoudelijke en het theoretische

deel van de learning objectives kan worden beschouwd, zo is skills proficiency

eerder de praktische kant van de learning objectives. Ook is het zo dat er

gevallen zijn waar dit criterium naar het inhoudelijke peilt. De case Sachiko (M.

Gujarathi, 2008, Sachiko Corporation: A Case in International Financial

Statement Analysis, Issues in Accounting Education, Vol. 23, No. 1, pp. 77-101.)

is een voorbeeld van een paper waar zowel de learning objectives (zie hierboven)

als de skills proficiency toetst:

- Understanding of the differences in accounting standards and standards-

setting process in Japan and U.S.;

- Restatement of financial statements numbers to make them comparable;

- Understanding how an entity’s business strategy and institutional

environment is reflected in its financial statements;

- Understanding the role of environmental differences in interpreting risk

and profitability ratios;

- Understanding of the dollar-value LIFO method.

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Het grote verschil tussen skills proficiency en learning objectives of knowledge zit

hem in de manier waarop men de antwoorden meet. Bij learning objectives of

knowledge moeten de ondervraagden meestal antwoorden op een schaal van

‘strongly disagree’ tot ‘strongly agree’ of ‘not familiar at all’ tot ‘very familiar’

terwijl skills proficiency als enige een schaal heeft die gaat van ‘not proficient at

all’ tot ‘quite proficient’ of van ‘totaal niet competent’ tot ‘zeer capabel’. Dit is ook

zo voor de antwoorden op bovenstaande statements uit de case Sachiko.

2.2.3. Realisme en clarity

Een tweede categorie die zeer vaak terugkomt is realisme. Aan de hand van dit

criterium wil men peilen of de studenten de case realistisch (genoeg) vonden.

De meest gebruikte vorm van ondervragen is ‘The case represents a realistic

scenario’ (Tarca A., Brown P., Hancock P., Woodliff D., Bradbury M., and T. Van

Zijl, 2007, The Matrix Format Income Statement: A Case Study about Earnings

Management and Reporting Financial Performance, Issues in Accounting

Education, Vol. 22, No. 4, pp. 607-623.) of ‘The case is a good illustration of a

real world application of transfer pricing’ (Myring M., and R. Bloom, 2007,

International Transfer Pricing and Intellectual Property: The PrimeCo Case,


Het gebeurt ook dat de vragenlijst realisme combineert met clarity. Aan de hand

van dit criterium wil men weten hoe duidelijk de instructies van de case zijn of

als er onduidelijkheden in de case zitten. Wanneer men deze beide criteria

combineert, kiest men meestal voor open vragen. De student kan dan vrij en in

eigen woorden invullen wat hij eventueel onduidelijk of onrealistisch vond.

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Een voorbeeld van zo’n paper die beide criteria toepast is ‘The Same Difference?

A Transfer-Pricing Case’ (Feltham T., Philips F., and N. Sheehan, 2003, Issues in

Accounting Education, Vol. 18, No.1.):

- Did you find anything in the case unclear or unrealistic? If so, what specific

parts?

- Would you have liked any additional information to aid in your

understanding? What information?

Het criterium clarity vonden we individueel niet terug in de onderzochte papers.

2.2.4. Recommendation en usefulness

Wat ook frequent voorkomt is het criterium recommendation. Hiermee wil men te

weten komen in welke mate de ondervraagden de gebruikte case zouden

aanraden. Er bestaan drie grote categorieën binnen dit criterium. Een eerste

vorm is het aanraden van de case aan andere universiteiten zoals in ‘Auditing

Intangible Assets and Evaluating Fair Market Value: The case of Reacquirred

Franchise Rights’ (Kohlbeck, M., Cohen J., and L. Holder-Webb, 2009, Issues in

Accounting Education, Vol. 24, No. 1, pp. 45-61.). Hierin stelt men de volgende

open vraag aan de studenten: ‘Would you recommend that instructors at other

universities use this case? And who or why not?’.

Een tweede vorm is de lesgevers aanraden om de case de volgende jaren

opnieuw te gebruiken als deel van de cursus. Dit vinden we terug in het artikel

‘Falcon, Inc.: Performance Evaluation of Foreign Subsidiaries’ (Gujarathi M., and

V. Govindarajan, Issues in Accounting Education, Vol. 22, No. 2, pp. 233-245.).

De studenten moesten het statement ‘I would recommend that this case be used

as a part of this course in the future.’ beantwoorden op een schaal van 1

(strongly disagree) tot 5 (strongly agree).

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De derde vorm tenslotte, is het aanraden van soortgelijke cases aan andere

vakken of cursussen. ‘I believe I would learn more and would be better prepared

for the business world if my accounting professors would use more case studies

like the JKN case’ is een perfect voorbeeld hiervan (Jones III A., and C. Norman,

2006, Decision Making in a Public Accounting Firm: An Instructional Case in Risk

Evaluation, Client Continuance, and Auditor Independence within the Context of

the Sarbanes-Oxley Act of 2002, Issues in Acounting Education, Vol. 21, No. 4,

pp. 431-447.).

Het criterium usefulness of nuttigheid vinden we ook vaak terug. In de meeste

gevallen onderzoekt men de algemene nuttigheid van de case zoals in de case

‘Mooresville Honda Company: a Case in Forensic Accounting’ (Coller M., Harrison

G., and E. Spiller, 2004, Journal of Accounting Education, Ed. 22, pp. 69-94.):

’Overall, how useful was the case in your study of managerial accounting?’ maar

het gebeurt ook dat men de algemene nuttigheid opsplitst in verschillende delen

van de case:

- What parts of the case do you think were most useful in furthering you

understanding of the importance of non-financial information in the audit

planning process?

- What parts of the case do you think were most useful in helping you

integrate financial and non-financial information?

- What parts of the case do you think were most useful in furthering your

understanding of the importance of information search in the audit

planning process?;


understanding of the need to maintain professional skepticism in the audit

planning process?

(Cohen J., Krishnamoorthy G., and A. Wright, 2008, Waste Is Our Business,

Inc.: The Importance of Non-financial Information in the Audit Planning

Process, Journal of Accounting Education, Ed. 26, pp. 166-178.)

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Een andere optie is dat men wil weten welke leervorm of welk didactisch

materiaal de leerlingen prefereren. In die gevallen linkt men de nuttigheid van de

case met alternatieve werkvormen: is de case nuttiger of leuker dan bijvoorbeeld

een klassieke les waarin vooral gedoceerd wordt, een les met powerpoints of

zelfstudie van het hoofdstuk uit de cursus (Kiger J., and A. Rose, 2004, Internal

Control Evaluation of a Restaurant: A Teaching Case, Issues in Accounting

Education, Vol. 19, No. 2, pp. 229-237.). Hierin stelt men de volgende vragen:

- In comparison to doing a textbook project or a textbook case, how much

do you feel you learned from doing the restaurant project?

- Relative to textbook readings and traditional homework assignments, how

much did you learn about internal controls by completing the restaurant

project?


did you enjoy doing the restaurant project?

2.2.5. Satisfaction

Naast de learning objectives, het realisme, de recommendation en de nuttigheid

wordt in het merendeel van de cases ook gemeten hoe leuk of hoe interessant de

gebruikers de case vonden. Dit criterium wordt geklasseerd onder de naam

satisfaction.

Het criterium satisfaction combineert drie grote categorieën: hoe interessant de

didactische werkvorm is, hoe leuk ze het vonden en of de werkvorm een

positieve leerervaring is.

Interesse

De interesse in de didactische werkvorm wordt vaak gemeten aan de hand van

het statement ‘I found the case interesting’ (D. Javrin, 2008, Detecting

Spreadsheet Errors: An Education Case, Issues in Accounting Education, Vol. 23,

No. 3, pp. 435-454.) of ‘The case context was interesting’ (Gujarathi M., and R.

McQuade, 2009, Amazing Deals Auto Mart: Financial Reporting and Analysis of

Receivables and Securization, Issues in Accounting Education, Vol. 24, No. 1, pp.

77-91.).

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Fun

Naast het niveau van interesse wordt er in dit criterium ook getoetst hoe

aangenaam de participanten de nieuwe didactische werkvorm ervaren.

Bijvoorbeeld de JKN case waar de volgende stelling voorkomt: ‘I enjoyed working

on the JKN case’ (Jones III A., and C. Norman, 2006, Decision Making in a Public

Accounting Firm: An Instructional Case in Risk Evaluation, Client Continuance,

and Auditor Independence within the Context of the Sarbanes-Oxley Act of 2002,

Issues in Acounting Education, Vol. 21, No. 4, pp. 431-447.).

Een ander voorbeeld is de ALLTEL case: ‘I had fun working on the ALLTEL case’

(Blocher E., and K. Chen, 2004, The ALLTEL Pavilion Case: Strategy and CVP

Analysis, Issues in Accounting Education, Vol. 19, No. 4, pp. 555-565.).

Beneficial learning experience

Er wordt ook vaak gekeken of de leerlingen de case of het spel een ‘beneficial

learning experience’ vinden (Blocher E., and K. Chen, 2004, The ALLTEL Pavilion

Case: Strategy and CVP Analysis, Issues in Accounting Education, Vol. 19, No. 4,

pp. 555-565.). De term ‘beneficial’ wordt in sommige gevallen vervangen door

de termen ‘valuable’ (P. Clikeman, 2005, The Rise and Fall of Heilig-Meyers,

Journal of Accounting Edcuation, Ed. 23, pp. 215-231.) of ‘positive’ (Barton T.,

MacArthur J., and R. Moore, 2005, BuyGasCo Corporation: The Use of Alternative

Costing Methods in a Predatory Pricing Lawsuit, Issues in Accounting Education,

Vol. 20, No. 4, pp. 341-357.).

In tegenstelling tot de vorige criteria die meestal bestaan uit meerdere vragen of

statement vinden we bij dit criterium maar één vraag of statement terug. Veel

variatie in de vraagstelling is er niet. Het meest voorkomende statement is

‘Overall, the X case was a beneficial/valuable/positive learning experience’

(Brewer P., Juras P., and E. Brownlee II, 2003, Global Electronics, Inc.: ABC

Implementation and the Change Management Process, Issues in Accounting

Education, Vol. 18, No. 1.).

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Het is ook mogelijk dat men er nog iets aan toevoegt zoals ‘The case provided

me valuable experience for learning how to detect errors in spreadsheets’ (D.

Javrin, 2008, Detecting Spreadsheet Errors: An Education Case, Issues in

Accounting Education, Vol. 23, No. 3, pp. 435-454.).

Bij dit criterium vinden we zowel de traditionele meetschalen terug, van totaal

niet akkoord tot totaal akkoord (Bamber E., and L. Bamber, 2006, Using 10-K

Reports Brings Management Accounting to Life, Issues in Accounting Education,

Vol. 21, No. 3, pp. 267-290.), als een nieuwe gradatie: van interessant naar saai

(M. Kohlbeck, 2005, Reporting Earnings at Summer Technology – A Capstone

Case Involving Intermediate Accounting Topics, Issues in Accounting Education,

Vol. 20, No. 2, pp. 195-212.).

2.2.6. Critical thinking

Er is nog een criterium dat niet bestaat uit meerde items maar meestal in één of

twee statements wordt behandeld, namelijk critical thinking. Deze categorie wil

in hoofdzaak weten of de gebruikers van de case kritisch hebben moeten

nadenken. Gebruikte statements zijn onder andere ‘The case required me to use

critical-thinking skills’ (Gordon T., and M. Niles, 2005, Lucent Loses Its Luster:

Accounting for Investments Turned Bad, Issues in Accounting Education, Vol. 20,

No. 2, pp. 183-193.), ‘The case encouraged me to think critically about the risk

of end-user computing’ (D. Javrin, 2008, Detecting Spreadsheet Errors: An

Education Case, Issues in Accounting Education, Vol. 23, No. 3, pp. 435-454.) of

‘Reading the case required critical thinking’ (Heitger L., and D. Heitger, 2008,

Jamestown Electric Supply Company: Assessing Customer Profitability, Issues in


15

2.2.7. Problem-solving skills

In een aantal cases wordt het criterium critical thinking gecombineerd met

problem solving skills. Dit criterium vinden we individueel niet terug, enkel in

combinatie met critical thinking. Als een vragenlijst beide criteria combineert, is

het bijhorend statement steeds hetzelfde: ‘The case assignment required critical

thinking and problem-solving skills’ (Gujarathi M., 2007, GlaxoSmithKline Plc.:

International Transfer Pricing and Taxation, Issues in Accounting Education, Vol.

22, No. 4, pp. 749-759.).

2.2.8. Difficulty en challenging

Difficulty is het volgende criterium dat we tegen komen. Aan de hand hiervan wil

men de ondervragen naar de moeiljkheid of makkelijkheid van de case. Items die

hierbij horen zijn bijvoorbeeld ‘The case questions were too difficult to answer’

(Gordon T., and M. Niles, 2005, Lucent Loses Its Luster: Accounting for

Investments Turned Bad, Issues in Accounting Education, Vol. 20, No. 2, pp.

183-193.) of ‘The level of difficulty present in the case was appropriate for the

course’ (Heitger L., and D. Heitger, 2008, Jamestown Electric Supply Company:

Assessing Customer Profitability, Issues in Accounting Education, Vol. 23, No. 2,

pp. 261-280.).

Maar het is niet altijd de volledige case die wordt beoordeeld op de moeilijkheid.

Men vraagt soms ook naar het niveau van de hulpstukken ‘The response pads

are easy to use’ (Carnaghan C., and A. Webb, 2007, Investigating the Effects of

Group Respons Systems on Student Satisfaction, Learning, and Engagement in

Accounting Education, Issues in Accounting Education, Vol. 22, No. 3, pp. 391-

409.) of naar specifieke delen van de case ‘Application of ARB No. 43 to Reliance

Case wasn’t as easy as I thought’ (M.R. Gujarathi, 2007, Reliance Corporation:

Inventory Write-Downs and Reversals, Issues in Accounting Education, Vol. 22,

No. 3, pp. 503-514.).

16

De graad van moeilijkheid wordt in een paar gevallen ook vergeleken met andere

cases, zoals dit het geval is bij de SANAC case: ‘The SANAC Case was more

difficult, compared to the other cases we used in management accounting’

(Everaert P., Bruggeman W., and G. De Creus, 2008, Sanac Inc.: From ABC to

time-driven ABC (TDABC) – An instructional case, Journal of Accounting

Education, Ed. 26, 118-154.).

We merken ook nog op dat in sommige papers, zoals bijvoorbeeld de Sanac

case, er gewerkt wordt met de term ‘challenging’ in de plaats van difficulty. De

vraagstelling is ook identiek. Waar bij difficulty het woord ‘difficult’ staat, vinden

we bij challenging het woord ‘challenging’.

‘The case was challenging’ (Ivancevich S., and G. Joseph, 2001, Zacha

Technology Corporation: Internal Control Assurance Service Reporting Issues in

an E-Commerce Environment, Issues in Accounting Education, Vol. 16, No. 3, pp.

473-507.) en ‘Reading and responding to the case requirements was challenging’

(Heitger L., and D. Heitger, 2008, Jamestown Electric Supply Company:

Assessing Customer Profitability, Issues in Accounting Education, Vol. 23, No. 2,

pp. 261-280.) zijn enkele voorbeelden.

2.2.9. Teamwork skills

Bij cases waar er in groep moet gewerkt worden komt er nog een extra criterium

voor: teamwork skills. De ondervraging hiervan kan op verschillende manieren

gebeuren: een eerste mogelijkheid is dat men vraagt in welke mate de case

heeft bijgedragen aan de kwaliteiten om in groep te werken. Voorbeelden

hiervan zijn ‘Completing the case was a good lesson or is a good practice of

teamwork skills’ (B. Lamberton, 2008, Baier Building Products, Inc.: Performance

Incentives and Variance Analysis in Sales Distribution, Issues in Accounting

Education, Vol. 23, No. 2, pp. 281-290.) of ‘Working as a group to complete the

financial statement cases allowed/helped me to learn how to be an effective

member in a group project’ (Bamber E., and L. Bamber, 2006, Using 10-K

Reports Brings Management Accounting to Life, Issues in Accounting Education,

Vol. 21, No. 3, pp. 267-290.). Via deze vragen wil men te weten komen of de

17

student door de case of de oefening geleerd heeft om samen te werken in een

groep of team.

Een andere mogelijkheid is dat men peilt of het werken in groep eerder een

hindernis was of een troef. Voorbeelden hiervan zijn ‘This assignment is handled

best by working in groups’ (Jennings J., and E. Henry, 2008, Safety Products,

Inc.: A Case in Financial Analysis of A Failing Company, Journal of Accounting

Education, Ed. 26, pp. 34-53.) of ‘Working in groups hindered me in completing

the assignment’ (Sawyer A., Tomlinson S., and A. Maples, 2000, Developing

Essential Skills Through Case Study Scenarios, Journal of Accounting Education,

Ed. 18, pp. 257-282.). Zo kan men eventueel aanpassingen maken aan de

oefening als blijkt dat individueel werken of in team werken niet als ideaal wordt

ervaren.

2.2.10. Student demographics

Het laatste criterium dat we zullen opsommen is misschien wel de meest

evidente die wordt toegepast: de student demographics. Deze categorie is zo

noodzakelijk dat we ze in alle cases met vragenlijsten of surveys terugvinden. De

standaardvragen die hierbij horen zijn de leeftijd, het geslacht, de richting die de

studenten volgen of welk beroep ze uitoefenen.

Het komt ook voor dat er in de student demographics gepeild wordt naar de

ervaring van de participanten. Deze ervaring kan allerlei van aard zijn.

Bijvoorbeeld het aantal jaar relevante werkervaring (M. Reid, 2001, Helga

Havalot: A Case in Corporate Tax Planning, Issues in Accounting Education, Vol.

16, No. 2, pp. 273-289.).

18

De Transfer-Pricing Case (Feltham T., Philips F., and N. Sheehan, 2003, The

Same Difference? A Transfer-Pricing Case, Issues in Accounting Education, Vol.

18, No.1) meet dan weer de relevante ervaring met de door de didactische

werkvorm behandelde materie. De volgende vragen worden gesteld aan de

studenten:

- How many in-class discussions have you used previously in this accounting

class?

- How many in-class discussions have you used previously in other classes?

2.3. De schalen

Tot dusver hebben we de tweede en derde kolom van tabel II behandeld. De

vierde kolom bevat de gebruikte schalen waarmee de statements of vragen uit

de derde kolom worden beantwoord. De meest toegepaste schaallengten zijn 5-

en 7-punts Likertschalen waarmee de studenten moeten aantonen in welke mate

ze akkoord zijn met de stelling.

Een voorbeeld van 5-punt Likertschalen vinden we terug bij de Sachiko case (M.

Gujarathi, 2008, Sachiko Corporation: A Case in International Financial

Statement Analysis, Issues in Accounting Education, Vol. 23, No. 1, pp. 77-101.).

De verdeling is als volgt: 1 = ‘strongly disagree’, 2 = ‘disagree’, 3 = ‘neutral’, 4

= ‘agree’ en 5 = ‘strongly agree’.

De Vitalogistics case (Asare S., and A. Wright, 2007, Identifying and Evaluating

Audit Issues: The Case of Vitalogistics, Issues in Accounting Education, Vol. 22,

No. 1, pp. 79-88.) geeft ons een voorbeeld van een 7-punt Likertschaal. Hier is

de verdeling: 1 = ‘strongly disagree’, 2 = ‘monderately disagree’, 3 = ‘slightly

disagree’, 4 = ‘neutral’, 5 = ‘slightly agree’, 6 = ‘moderately agree’ en 7 =

‘strongly agree’. Deze volgorde kan natuurlijk perfect worden omgekeerd.

19

Er wordt niet altijd gemeten in hoeverre de studenten akkoord zijn met de

statements. Andere vaak gebruikte schalen zijn bijvoorbeeld:

- 1 (not proficient at all) – 5/7 (quite proficient), bij het meten van skills

proficiency;

(Gujarathi M., and V. Govindarajan, Falcon, Inc.: Performance Evaluation

of Foreign Subsidiaries, Issues in Accounting Education, Vol. 22, No. 2, pp.

233-245.)

- 1 (very weak) – 5/7 (very strong), bij het meten van understanding;

(Agoglia C., Brown K., and D. Hanno, 2003, Dickinson Technologies, Inc.:

Assessing Control Environment and Fraud Risk, Issues in Accounting

Education, Vol. 18, No. 1.)

- 1 (not familiar at all) – 5/7 (highly familiar) bij het meten van knowledge;

(Tarca A., Brown P., Hancock P., Woodliff D., Bradbury M., and T. Van Zijl,

2007, The Matrix Format Income Statement: A Case Study about Earnings


Education, Vol. 22, No. 4, pp. 607-623.)

- 1 (highly uncomfortable) – 5/7 (highly comfortable) bij het meten van

comfortability;

(Dunn C., Gerard G., and J. Worrel, 2003, Evaluation of Network

Operating System Security Controls, Issues in Accounting Education, Vol.

18, No. 3, pp. 291-306.)

- 1 (low knowledge) – 5/7 (high knowledge) bij het meten van de learning

objectives;

(Ivancevich S., and G. Joseph, 2001, Zacha Technology Corporation:

Internal Control Assurance Service Reporting Issues in an E-Commerce

Environment, Issues in Accounting Education, Vol. 16, No. 3, pp. 473-

507.)

20

Naast deze eerder traditionele meetschalen vinden we ook vaak open vragen

terug, bijvoorbeeld bij het meten van usefulness:


understanding of the importance of fair market values in the audit

process?


understanding of the importance of information search in the audit

process?

(Kohlbeck, M., Cohen J., and L. Holder-Webb, 2009, Auditing Intangible Assets

and Evaluating Fair Market Value: The Case of Reacquirred Franchise Rights,


Behalve open vragen en 5/7-punt Likertschalen worden er ook schalen gebruikt:

- van 1 tot en met 9;

‘Realism of Premier Punch case?’ waar 1 staat voor ‘unrealistic’ en 9 voor

‘realistic’.

(Brown K., and G. Tsakumis, 2007, Assessing Business Risk: The Case of

Premier Punch, Inc., Journal of Accounting Education, Ed. 25, 118-136.)

- van 1 tot en met 10;

‘How much did the Summer Technology case help you prepare for the final

exam?’ waar 1 staat voor ‘unhelpful’ en 10 voor ‘helpful’.

(M. Kohlbeck, 2005, Reporting Earnings at Summer Technology – A

Capstone Case Involving Intermediate Accounting Topics, Issues in

Accounting Education, Vol. 20, No. 2, pp. 195-212.);

- of van 0 tot en met 100.

‘How much effort were you willing to put into this project, relative to

textbook readings and traditional homework assignment?’ waar 0 staat

voor ‘much less’, 50 voor ‘the same’ en 100 voor ‘much more’.

(Kiger J., and A. Rose, 2004, Internal Control Evaluation of a Restaurant:

A Teaching Case, Issues in Accounting Education, Vol. 19, No. 2, pp. 229-

237.).

21

Zoals eerder vermeld bij learning objectives, bestaan sommige vragenlijsten uit

een PRE versie en een POST versie (Dunn K., and S. Bhattacharya, 2007, Cost-

allocation Decisions in Member Controller Country Clubs: A Case Analysis,

Journal of Accounting Education, Ed. 25, pp. 118-136.). Zo moeten de gebruikers

van de case de statements twee maal invullen. Een eerste keer voor de aanvang

van de case of spel en een tweede keer nadien. Via deze twee versies hopen de

lesgevers om een evolutie vast te stellen in de studenten hun vaardigheden of

attitudes, alsook de impact van de case hierin.

22

3. Methodologie

Voor onze literatuurstudie hebben we verschillende wetenschappelijke papers en

artikels gelezen. In dit hoofdstuk bespreken we kort waar we deze data hebben

gevonden en hoe we hebben verzameld.

3.1. Bepaling van de steekproef

Om een antwoord te kunnen bieden op de twee onderzoeksvragen hebben we

verschillende papers doorgenomen uit de accounting literatuur. Deze artikels

hebben we gezocht in drie teaching accounting journals:

- Issues in Accounting Education (US);

- Journal of Accounting Education (US);

- en Accounting Education, an International Journal (UK).

De tijdspanne of periode van ons onderzoek is de periode 2000-2009. We

hebben namelijk vastgesteld dat er voor 2000 weinig tot geen artikels zijn met

nieuw didactisch materiaal. Er werd wel vermeld wat men evalueerde, maar

zonder de bijhorende vragenlijsten of statistische tabellen.

23

3.2. Dataverzameling

Deze accounting journals en hun papers hebben geleid tot een uitgebreide

database. In totaal bevat deze database 86 (n = 86) artikels. Deze data kan u

terugvinden achteraan in de appendix. Appendix 1 bevat de tabel die een

antwoord geeft op research question 1 (een onderzoek van nieuw didactisch

materiaal in de accounting literatuur: gebied, onderwerp, type, ...). De acht

kolommen betekenen het volgende:

- Jaar: het jaar waarin het artikel werd gepubliceerd;

- Titel: de volledige titel van het artikel;

- Auteur(s): de schrijver(s) van het artikel;

- Journal: uit welke accounting journal het artikel komt;

- P.P.: welke bladzijden het artikel bestrijkt;

- Area: welk gebied het artikel bevat;

- Topic: het onderwerp van het artikel;

- Type: welk soort didactisch materiaal er in het artikel wordt gebruikt;

- Evaluation criteria: welke evaluatie criteria we in het artikel terug vinden.

Tijdens het opstellen van tabel I hebben we simultaan tabel II gemaakt. Deze

tabel vindt u terug in appendix 2 en biedt – net zoals tabel I op research

question 1 – een antwoord op de tweede onderzoeksvraag (een analyse van de

gebruikte criteria inzake evaluatie van die didactische werkvormen).

- Evaluation criteria: idem kolom 8 van tabel I;

- Items: de items (statements en vraagstellingen) die bij de evaluatie

criteria uit kolom 2 horen;

- Scale: de schaal waarop de items uit kolom 3 worden gemeten;

- Pre & Post?: in deze kolom duiden we met een ‘X’ aan wanneer het

construct en de items twee maal ondervraagd worden. Een eerste keer in

een PRE versie en een tweede keer in een POST versie.

24

4. Resultaten

In dit hoofdstuk zullen we kwantitatieve analyse behandelen van de twee

onderzoeksvragen.

4.1. Didactisch materiaal

4.1.1. Resultaten per gebied

Tabel 1 (zie bijlage) toont ons de frequentietabel van alle onderzochte papers uit

tabel I (appendix 1). Zoals reeds vermeld in onze literatuurstudie zien we hier

duidelijk in welke gebieden van de accounting de meeste artikelen zich situeren:

de top drie omvat 89,5% van alle werkvormen en bestaat uit management

accounting (38,4%), audit (29,1%) en financial reporting (22,1%). De

resterende 10% bevinden zich in de domeinen tax (7,0%), corporate governance

(2,3%) en ethics (1,2%).

[ Voeg hier tabel 1 in ]

4.1.2. Resultaten per werkvorm

Deze resultaten vinden we terug in tabel 2 (zie bijlage). Op basis van die tabel

kunnen we volgende zaken vaststellen: het overgrote deel van de nieuwe

didactische werkvormen zijn cases of gevalstudies. Maar liefst 88,4% of 76 van

de 86 werkvormen zijn cases.

Andere didactische werkvormen die toegepast worden zijn projecten (4,7%),

exercises (3,5%) en business games (1,2%). Het valt dus op dat er bijzonder

weinig business games worden gebruikt. Dit is niet onbelangrijk aangezien wij

zelf een spel hebben uitgevoerd rond target costing (zie deel 5).


25

4.2. Evaluatiecriteria van het didactisch materiaal

Voor de frequenties van de evaluatie criteria verwijzen wij naar tabel 3 (zie

bijlage). Deze tabel bevat per criterium het numerieke en percentuele aantal

papers dat het betreffende criterium ondervraagt. In het totaal hebben we 86 (n

= 86) artikels onderzocht.


We zien op basis van tabel 3 dat er criteria zijn die zeer vaak voorkomen alsook

criteria die minder frequent terug te vinden zijn. Bij 75,6% van de didactische

werkvormen worden de learning objectives geëvalueerd. Als we daar knowledge

(14,0%) bijvoegen, komen we aan bijna 90%. Het is duidelijk dat dit het

allerbelangrijkste criterium is.

De volgende criteria komen ook vaak terug: satisfaction (41,9%), realism

(29,1%), usefulness (26,7%), difficulty (23,3%) en recommendation (20,9%).

Deze vijf categorieën mogen dus ook niet over het hoofd worden gezien.

De overige criteria komen in mindere mate voor. Critical thinking wordt getoetst

in 16 gevallen (18,6%) terwijl clarity en teamwork skills slechts respectievelijk 8

(9,3%) en 7 (8,1%) keer toegepast worden.

26

5. Target Costing Spel

5.1. Opzet

Dit is het tweede deel van onze masterproef. De conclusies uit ons

literatuuronderzoek bieden ons een basis om het target costing spel aan te

vatten. Dit spel had plaats op 26 november 2009 als onderdeel van een

management accounting cursus onder leiding van Professor Everaert. Onze

bijdrage aan dit spel was het voorbereiden van de oefening, het beantwoorden

van de studenten hun vragen tijdens de redesigns en als belangrijkste het

opstellen van de vragenlijsten die deze studenten moesten invullen tijdens de

oefening.

De studenten kregen tijdens het binnen komen een kaartje met hun

studentennummer en groepsnummer op ingevuld. Op hun plaatsen vonden ze

LEGO blokjes en een bundel instructies. Na een korte inleiding mochten ze de

eerste vragenlijst invullen en de truck bouwen. Dit is allemaal nog het

voorbereidende werk.

Wanneer dit achter de rug is, krijgen de studenten de precieze uitleg omtrent

hun opdracht (hun groepsobjectief, de redesigns, wat mag en wat niet mag, ...)

en mogen ze aan het spel beginnen. We hebben de studenten ingedeeld in twee

even grote groepen. De eerste groep kreeg een target cost van $16,500 en de

tweede groep kreeg als opdracht een zo goedkoop mogelijke truck te bouwen.

Ter informatie: de basis truck, die ze in de voorbereiding hebben gebouwd, kost

$20,000.

De studenten die klaar zijn komen bij ons langs om een kwaliteitscontrole uit te

voeren en na het invullen van de derde vragenlijst, zit het spel er op en is er een

pauze. Tijdens deze pauze controleren wij alle definitieve ontwerpen om te zien

of aan alle redesigns voldaan is. Alle ontwerpen werden goedgekeurd. De les

werd afgesloten met een theoretische Powerpoint presentatie rond target costing

en een presentatie van de groepsresultaten.

27

Dit spel had als leerobjectieven de studenten op een niet-traditionele wijze te

laten kennis maken met het concept target costing. Zo leerden de studenten dat

er bepaalde kosten zijn waar je niet kan in snoeien, de zogenaamde ‘special

parts’ (wielen, raam, stuur, ...). Ze leerden ook dat het aantal unieke onderdelen

in de truck een niet geringe invloed heeft op de uiteindelijke kostprijs.

Naast het kostobjectief kregen de leerlingen ook drie verplichte veranderingen –

de redesigns – voorgeschoteld. Deze redesigns zorgden op hun beurt ook voor

een verhoging van de kosten, waar de studenten creatief moesten mee

omspringen. Het resultaat van het spel was dat de groep met target cost een

lagere gemiddelde kostprijs had dan de groep zonder target cost. Dit duidt erop

dat de studenten met target cost harder hun best hebben gedaan om de target

cost te halen en/of te overschrijden.

5.2. Vragenlijst met evaluatie criteria

In dit deel zullen we onze vragenlijst/questionnaire/survey voorstellen die we de

deelnemers van ons target costing spel hebben voorgeschoteld. De vragenlijst

bestaat uit drie delen die telkens op een ander moment werden ingevuld:

vragenlijst 1 voor de start van spel, vragenlijst 2 middenin en vragenlijst 3 na

afloop. De vragenlijsten kunt u terug vinden in appendix 3.

Na de literatuurstudie hebben we ons een beeld kunnen vormen van welke

criteria er het vaakst gebruikt worden bij het beoordelen van nieuw didactisch

materiaal in de accounting literatuur, alsook de bijbehorende items. De

resultaten hiervan dienen als basis voor onze vragenlijsten. We hebben de

volgende criteria overgenomen: knowledge (in een pre en een post versie),

learning objectives, clarity (opgesplitst in clarity of instructions en clarity of cost

objective), comfort, teamwork skills, realism, recommendation, satisfaction,

difficulty en usefulness.

[ Voeg hier appendix 3 in ]

28

Vragenlijst 1

Vragenlijst 1 kregen de studenten bij aanvang van het spel. De eerste acht

vragen omvatten groepsnummer, studentennummer, groepsobjectief (target cost

of minimalisatie kosten), het vertrouwen in een goede uitkomst, de motivatie om

het goed te doen en de ervaring met het gebruik van LEGO. De eerste twee

vragen (groeps- en studentennummer) worden aan het begin van iedere

vragenlijst opnieuw gevraagd. Dit doen uit administratieve overwegingen.

We willen ook weten van de studenten hoeveel redesigns ze denken nodig te

hebben om tot een succesvolle oplossing te komen. Dit is vraag 9. Deze vraag is

belangrijk aangezien we dit willen vergelijken met vraag 15 uit vragenlijst 2. Na

het invullen van vragenlijst 1 mogen de studenten aan het spel beginnen.

Daarom willen we ook weten hoe duidelijk onze instructies tot dusver waren. Dit

doen we aan de hand van open vraag 10.

Vragen 11 tot en met 14 vormen het criterium knowledge, pre. Deze vragen

peilen naar de vertrouwdheid die de studenten hebben met principes of

begrippen die toegepast worden in ons target costing spel, namelijk:

- het concept target costing;

- het concept design-to-cost;

- het principe van cost management tijdens de NPD (new product

development) fase;

- en het principe van trade-offs tijdens de NPD fase.

Het is belangrijk dat de studenten dit invullen voor het spel begint omdat we na

afloop in vragenlijst 3 dezelfde vragen nogmaals stellen. Dit zijn vragen 50 tot en

met 53. Deze vormen samen het criterium knowledge, post. Zo kunnen we

vergelijken of er een signifcant verschil bestaat in de vertrouwdheid voor en na

het spel. De toetsing hiervan vindt u terug in hoofdstuk 5.

29

Voor onze vraagstelling hebben we ons laten inspireren door de Mexican

Corporate Governance case (Austen L., Reisch J., and L. Sees, 2007, Actions

Speak Louder than Words: A Case Study on Mexican Corporate Governance,

Issues in Accounting Education, Vol. 22, No. 4, pp. 661-673.). Daarin vinden we

bij het criterium knowledge volgende vraagstellingen die ook getoetst worden

aan de hand van een 7-punt Likertschaal:

- how familiar are you with the ramifications of the Sarbanes-Oxley Act of

2002?;

- how familiar are you with the concept of corporate governance in the US?;

- how familiar are you with the concept of corporate governance in Mexico?;

- how familiar are you with the term independence as it relates to a

company’s Board of Directors?;

- how familiar are you with how businesses are organized in Mexico?;

- how familiar are you with the term financial ‘transparency’ as it relates to

corporation?

Deze items werden beantwoord aan de hand van een 7-punt Likertschaal

variërend van 1 (not familiar) tot 7 (familiar).

Vragenlijst 2

Vragenlijst 2 kregen de studenten voorgeschoteld terwijl ze aan de redesigns

bezig waren. Er wordt gevraagd in te vullen hoeveel redesigns ze in het totaal

hebben uitgevoerd vooraleer ze aan hun definitieve oplossing kwamen. Dit is

vraag 15. Vraagt 16 peilt in welke mate de tijdsdruk invloed heeft gehad op hun

effectiviteit terwijl vraag 17 onderzoekt in welke mate de nieuwe design change

information invloed heeft gehad op hun ervaring van het spel. Vraag 18 tenslotte

laat de studenten schatten welke positie hun groep zal innemen in vergelijking

met de anderen.

Clarity of Instructions en Clarity of Cost Objective

Vragen 19 en 20 vormen het criterium Clarity of Instructions. Aangezien het de

eerste keer is dat we dit spel uitvoeren, willen we weten of de studenten alles

goed hebben begrepen. In de literatuur hebben we vastgesteld dat het criterium

clarity meestal wordt gemeten aan de hand van open vragen. Bijvoorbeeld ‘Did

you find anything in the case unclear or unrealistic? If so, what specific part(s) of

the case were unclear or unrealistic?’ (Smith P., and M. Kohlbeck, Accounting for

30

Derivatives and Hedging Activities: Comparison of CF versus FV Hedge, Issues in


Wij hebben gekozen om dit niet te doen. We willen namelijk de duidelijkheid van

meerdere zaken toetsen. Vraag 19 (the instructions we received were clear)

toetst de duidelijkheid van de instructies en vraag 20 (overall, the redesign

exercise was clear) de duidelijkheid van de oefening als geheel.

Vragen 25 (we knew exactly the cost reduction objective to aim for) en 28 (the

cost reduction objective of our group was rather vague) meten dan weer de

duidelijkheid van het kostenobjectief en vormen het criterium Clarity of Cost

Objective. De bijhorende items hebben we niet teruggevonden in de literatuur en

hebben we bijgevolg zelf geformuleerd. Belangrijk bij dit criterium is dat vraag

28 omgekeerd geformuleerd is dan vraag 25. Vraag 28 zal dus moeten

gehercodeerd worden bij verdere analyse.

Dit criterium is belangrijk voor ons verder onderzoek. We willen weten of het

doel van de oefening voor beide groepen duidelijk was. Daarom zullen we de

gemiddelden van beide groepen (met en zonder target cost) met elkaar

vergelijken en onderzoeken of er een significant verschil bestaat. De statistische

resultaten hiervan vindt u terug in hoofdstuk 5.

Comfort

Vragen 21 (I found it comfortable using the LEGO parts during the truck redesign

exercise) en 22 (I understood how to use the product costing worksheet) vormen

het criterium Comfort. Ons target cost spel verschilt van andere business games

door twee zaken: het gebruik van LEGO en het invullen van een worksheet om

de totale kost te berekenen. Daarom is het belangrijk dat we de studenten

ondervragen naar hoe ze deze zaken hebben ervaren. Hebben ze al nadelen

ondervonden, heeft het hen gehinderd, ....

31

Dit criterium kwam eigenlijk niet voor in onze literatuur. Wel hebben we

verschillende cases gevonden waar men peilde naar het comfort maar dit als

onderdeel van een ander of groter criterium.

Voorbeeld van comfort als onderdeel learning objectives: de ADAM case

(Gujarathi M., and R. McQuade, 2009, Amazing Deals Auto Mart: Financial

Reporting and Analysis of Receivables and Securization, Issues in Accounting

Education, Vol. 24, No. 1, pp. 77-91.).

- I feel more comfortable in applying an accounting pronouncement to a

real-life situation.

Dit item werd beantwoord aan de hand van een 5-punt Likertschaal

variërend van 1 (strongly disagree) tot 5 (strongly agree).

Voorbeeld van comfort als onderdeel van difficulty: ‘Evaluation of Network

Operating System Security Controls’ (Dunn C., Gerard G., and J. Worrel, 2003,


- Rate how comfortable you feel assessing risk associated with network

operating system controls.

- Rate how comfortable you feel importing data from ASCII files into

Microsoft Excel.

- Rate how comfortable you feel using PivotTables in Microsoft Excel.

- Rate how comfortable you feel importing data from ASCII files into

Microsoft Acces.

- Rate how comfortable you feel creating queries in Microsoft Acces.


variërend van 1 (highly uncomfortable) tot 7 (highly comfortable).

Teamwork skills

Het volgende criterium dat we willen ondervragen zijn de teamwork of groep

skills. We hebben groepjes gevormd van 2 à 3 studenten en hebben ervoor

gezorgd dat er geen enkele student alleen in een groep zat. Daarom ondervragen

we de participanten naar hoe ze het teamwerk hebben ervaren en het als positief

of negatief beschouwen. Vragen 23 en 26 zijn de bijbehorende items.

32

Vraag 23 (completing the redesign exercise is a good practice of teamwork skills)

hebben we gekopieerd uit de Baier Building case (B. Lamberton, 2008, Baier

Building Products, Inc.: Performance Incentives and Variance Analysis in Sales

Distribution, Issues in Accounting Education, Vol. 23, No. 2, pp. 281-290.)

- Completing the case is a good practice of teamwork skills.


variërend van 1 (strongly agree) tot 5 (strongly disagree).

Vraag 26 (Working in group hindered me in completing the redesign exercise)

hebben we gehaald uit Sawyer A., Tomlinson S., and A. Maples, 2000,

Developing Essential Skills Through Case Study Scenarios, Journal of Accounting

Education, Ed. 18, pp. 257-282.

- Working in groups hindered me in completing the assignment.



Merk op dat vraag 26 tegengesteld is geformuleerd aan vraag 23 en bijgevolg

ook gehercodeerd zal moeten worden.

Difficulty of Cost Objective

Dit criterium meet hoe moeilijk het was voor de studenten om het groepsdoel te

halen. Het doet dit aan de hand van vraag 24 (the objective of our group was

easy to attain) en vraag 27 (it was difficult to achieve our group’s objective). Als

dit criterium voorkomt in de literatuur is het uitsluitend de totale werkvorm die

beoordeeld wordt. Zoals bijvoorbeeld in de Zacha Technology case (Ivancevich

S., and G. Joseph, 2001, Zacha Technology Corporation: Internal Control

Assurance Service Reporting Issues in an E-Commerce Environment, Issues in

Accounting Education, Vol. 16, No. 3, pp. 473-507.)

- The case was challenging.



33

Vragen 24 en 27 zijn dus statements die we niet uit de literatuur hebben

gehaald, maar zelf hebben opgesteld. Net als vragen 26 en 28 ten opzichte van

respectievelijk vragen 23 en 25 is vraag 24 omgekeerd geformuleerd ten

opzichte van vraag 27. Ook hier zal hercodering noodzakelijk zijn.

Satisfaction (1)

Dit criterium kwam ongeveer in de helft van de door ons onderzochte papers

voor en mag bijgevolg niet in onze vragenlijst ontbreken. Zoals eerder vermeld

in onze literatuurstudie omvat dit criterium drie elementen: de interesse, de

aangenaamheid en de positieve leerervaring.

Vraag 29 (I enjoyed working on the redesign exercise) behandelt de

aangenaamheid en hebben we gehaald uit de JKN case (Jones III A., and C.

Norman, 2006, Decision Making in a Public Accounting Firm: An Instructional

Case in Risk Evaluation, Client Continuance, and Auditor Independence within the

Context of the Sarbanes-Oxley Act of 2002, Issues in Acounting Education, Vol.

21, No. 4, pp. 431-447.)

- I enjoyed working on the JKN case.

Dit item werd beantwoord aan de hand van een 0-100 schaal variërend

van 0 (strongly disagree) tot 100 (strongly agree).

Vraag 30 (the truck redesign exercise was interesting) behandelt dan weer de

interesse. Deze vraagstelling hebben we in meerder papers terug gevonden,

zoals de Denim Finishing case (Caplan D., Melumad N., and A. Ziv, 2006, ABC

and Cost Interdependencies among Products: The Denim Finishing Company,

Issues in Accounting Education, Vol. 20, No. 1, pp. 51-62.)

- The Denim Finishing Case was interesting.


variërend van 1 (disagree) tot 7 (agree).

34

of de Zacha Technology case (Ivancevich S., and G. Joseph, 2001, Zacha

Technology Corporation: Internal Control Assurance Service Reporting Issues in

an E-Commerce Environment, Issues in Accounting Education, Vol. 16, No. 3, pp.

473-507.)

- The case was interesting.



Vragenlijst 3

Deze vragenlijst werd ingevuld na het experiment. Nadat de studenten deze

vragenlijsten hebben ingediend, krijgen ze een pauze. Tijdens die pauze

inspecteren wij de ingediende trucks en verzamelen we de ingevulde

vragenlijsten.

Realism

Het criterium realism omvat vragen 31 en 32 en is ook onontbeerlijk in een

goede vragenlijst. Het kwam ongeveer in 1/3 van de gevallen voor. Vraag 31

(the truck redesign exercise was a good illustration of a real-world application of

redesign) hebben we gehaald uit de PrimeCo case (Myring M., and R. Bloom,

2007, International Transfer Pricing and Intellectual Property: The PrimeCo Case,

Issues in Accounting Education, Vol. 22, No. 4, pp. 769-774.)

- The case is a good illustration of a real world application of transfer

pricing.


variërend van 1 (strongly agree) tot 5 (strongly disagree).

en vraag 32 (the truck redesign exercise provided a realistic context for studying

design-to-cost) uit de Global Electronics case (Brewer P., Juras P., and E.

Brownlee II, 2003, Global Electronics, Inc.: ABC Implementation and the Change

Management Process, Issues in Accounting Education, Vol. 18, No. 1.)

- The GE case provided a realistic context for studying ABC

implementations.

- The GE case provided a realistic context for studying the behavioural

factors that aid or hinders ABC adaption.

35



Satisfaction (2)

Vraag 33 (overall, the truck redesign exercise was a beneficial learning

experience) behoort tot het eerder vermelde criterium satisfaction, meer bepaald

de derde categorie: de positieve leerervaring. We vinden deze leerervaring terug

in verschillende cases en telkens op dezelfde manier ondervraagd: ‘This case was

a beneficial learning experience’ (Everaert P., Bruggeman W., and G. De Creus,

2008, Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case,

Journal of Accounting Education, Ed. 26, 118-154.).

De term ‘beneficial’ wordt soms vervangen door ‘positive’ (D. Javrin, 2008,

Detecting Spreadsheet Errors: An Education Case, Issues in Accounting

Education, Vol. 23, No. 3, pp. 435-454)

- The case was a positive learning experience.



of ‘valuable’ (Asare S., and A. Wright, 2007, Identifying and Evaluating Audit

Issues: The Case of Vitalogistics, Issues in Accounting Education, Vol. 22, No. 1,

pp. 79-88.)

- Overall, I found the case to be a valuable learning experience.



Learning objectives

Het volgende criterium dat we behandelen is het criterium bij uitstek: de learning

objectives. Onvermijdbaar als er een vragenlijst ingevuld wordt in verband met

een case of spel. Vragen 34 tot en met 38 behandelen de learning objectives en

vragen aan de studenten hoe hun kennis is van volgende principes:

- de invloed van materiaalselectie op de productie kost;

- de invloed van unieke stukken op de productie kost;

- het invoegen van kost reductie in de ontwerpfase;

- de trade-offs tussen kwaliteitseisen en productie kost;

36

- en de techniek van target costing.

Doordat de learning objectives werkvorm specifiek worden opgesteld hebben we

ze niet kunnen overnemen uit de literatuur. Wel hebben we ons op bepaalde

cases gericht inzake de verwoording van de statements. Een modelvoorbeeld van

zo’n case is de Reliance Corporation case (M.R. Gujarathi, 2007, Reliance

Corporation: Inventory Write-Downs and Reversals, Issues in Accounting


- the case helped me in understanding the information in the footnote

disclosures;

- the case helped me better understand the issues of integrity and ethical in

financial reporting;

- …



Usefulness

Dit criterium wordt gemeten door vragen 39, 40 en 41. Elke vraag meet de

nuttigheid op basis van een andere didactische werkvorm. Vraag 39 (the truck

redesign exercise was more useful, compared to self-study of chapter 17 in the

textbook) toetst de nuttigheid aan zelfstudie, vraag 40 (the truck redesign

exercise was more useful, compared to traditional lectures) aan traditionele

lessen met bijvoorbeeld Powerpoint presentaties en vraag 41 (the truck redesign

exercise was more useful, compared to other cases we have seen in this class)

vergelijkt de nuttigheid met andere cases die de studenten reeds hebben

behandeld, zoals bijvoorbeeld Case Construct, Case Seligram, Case Classic Pen

Company, …

37

Voor de opstelling van deze items hebben we ons laten leiden door de Restaurant

case (Kiger J., and A. Rose, 2004, Internal Control Evaluation of a Restaurant: A

Teaching Case, Issues in Accounting Education, Vol. 19, No. 2, pp. 229-237.)


do you feel you learned from doing the restaurant project?

- Relative to textbook readings and traditional homework assignments, how

much did you learn about internal controls by completing the restaurant

project?

- How much did you learn about internal control in a restaurant setting by

completing the restaurant project?

- …

Deze items werden beantwoord op de volgende schaal: 0 (much less) – 50

(same) – 100 (much more).

Recommendation

Recommendation of aanbeveling is het laatste criterium dat we behandelen. Ook

hier bestaat het uit twee items. Vraag 42 (I recommend using this truck redesign

exercise again in this course, next year) meet in welke mate de studenten het

spel aanbevelen aan de studenten van volgend jaar en vraag 43 (I recommend

that instructors at other universities use this truck redesign exercise in a

management accounting class) meet of de studenten het target costing spel

aanraden aan andere universiteiten.

Vraag 42 hebben we, mits een kleine herformulering, gehaald uit de ADAM case

(Gujarathi M., and R. McQuade, 2009, Amazing Deals Auto Mart: Financial

Reporting and Analysis of Receivables and Securization, Issues in Accounting


- I would recommend that this case be used as a part of this course in the

future.



38

Vraag 43 hebben we dan weer uit de Franchise Rights case (Kohlbeck, M., Cohen

J., and L. Holder-Webb, 2009, Auditing Intangible Assets and Evaluating Fair

Market Value: The Case of Reacquirred Franchise Rights, Issues in Accounting

Education, Vol. 24, No. 1, pp. 45-61.). Deze open vraag hebben we

geherformuleerd om het antwoord te kunnen toetsen op een 7-punt Likertschaal.

- Would you recommend that instructors at other universities use this case?

Why or why not?

De volgende twee vragen op vragenlijst 3 zijn open vragen. Vraag 44 (what did

you like about the truck redesign exercise?) vraagt naar de positieve punten van

het spel. Deze open vraag hebben we teruggevonden in de case ‘Applying

Accounting Principles to a Partnership Dissolution’ (Reinstein A. And D. Johnson,

2004, Journal of Accounting Education, Ed. 23, pp. 215-231.)

- What do you like/don’t you like about the case?

Open vraag 45 (in what way could the truck redesign workshop have been

improved?) peilt naar extra commentaar van de studenten. Aangezien we dit

spel voor het eerst uitvoeren, is het extra interessant om te vragen aan de

leerlingen wat we eventueel kunnen veranderen of aanpassen tegen de volgende

keer. Deze vorm van ondervragen hebben we in de literatuur niet

teruggevonden.

Vragen 46 tot en met 49 zijn de student demographics: leeftijd, geslacht,

studierichting en aantal jaar werkervaring. Vragen 50 tot en met 53 ten slotte

vormen het criterium knowledge, post. Dit werd in het begin van dit hoofdstuk al

besproken.

39

5.3. Validering van de vragenlijst

5.3.1. Descriptive Statistics

Populatie

Vooraleer we van start gaan met het onderzoeken van de vragenlijst zullen we

eerst de populatie beschrijven. Er waren tijdens het spel 50 leerlingen aanwezig

(n = 50). We hebben de studenten ondervraagd naar hun leeftijd, hun geslacht,

hun studierichting die ze volgen en hoeveel jaar werkervaring ze reeds hebben.

Tabellen 4, 5 en 6 (zie bijlage) bevatten deze data. Tabel 4 toont ons dat de

deelnemers van het target costing spel een gemiddelde leeftijd van 21,82 jaar

hebben. De jongste participanten zijn 20 jaar oud en de oudste 24. Het volgende

item in de tabel is de werkervaring. Er werd de studenten gevraagd in te vullen

hoeveel jaar werkervaring ze tot nu toe hebben. 49 van de 50 studenten hebben

ingevuld dat ze nog geen ervaring hebben op de werkvloer en slechts één

student heeft een jaar ervaring. Dit leidt tot het zeer kleine gemiddelde van 0,02

jaar ervaring.


Tabel 4 eindigt met de redesigns. Redesigns zijn zoals eerder vermeld de

wijzigingen die de studenten moesten uitvoeren op de truck. Op de derde lijn

staat het aantal geschatte redesigns. Dit moesten de studenten invullen

vooraleer het spel begon, vandaar de term ‘geschatte’. Na het spel vulden ze in

hoeveel herwerkingen ze effectief hebben moeten uitvoeren. Algemeen kunnen

we stellen, bij het bekijken van de gemiddelden, dat de studenten het aantal

redesigns hebben onderschat. Het gemiddeld aantal geschatte redesigns

bedraagt 3,08 en het gemiddeld aantal effectieve redesigns 4,42. We merken

ook op dat het minimum aantal effectieve herwerkingen 0 bedraagt. Dit betekent

dat minstens één groep erin is geslaagd om het spel te spelen zonder redesigns

uit te voeren.

40


Tabel 5 bevat de indeling van de populatie volgens geslacht. We zien dat deze

bestaat uit 38 mannen en 12 vrouwen of beter gezegd 3 maal zoveel mannen als

vrouwen.


De laatste tabel, tabel 6, geeft dan weer de gevolgde studierichtingen weer. We

stellen vast dat bijna de helft van de studenten ingenieurswetenschappen

studeren, namelijk 21 van de 50. De andere gevolgde opleidingen situeren zich

ook in de wetenschappen: informatica (#5), chemie (#6), wiskunde (#7),

fysica/sterrenkunde/geografie (#4). De resterende 7 participanten studeren

onder andere biomedische wetenschappen (#4), sociologie (#2) en biochemie en

biotechnologie (#1).

Gemiddelden en spreiding

Frequentietabellen zoals hierboven zijn vooral nuttig wanneer we een zicht willen

krijgen op nominale data. Als we te maken hebben met niet-nominale gegevens

bestaan er betere maatstaven. Wij willen nu de belangrijkste kenmerken van de

verschillende variabelen achterhalen. Dit doen we door het gemiddelde en de

spreiding rond dat gemiddelde te berekenen.


In tabel 7 (zie bijlage) vindt u de variabelen terug van vraag 19 (Clarity of

instructions, item 1) tot en met vraag 43 (Recommendation, item 2). Alle

variabelen worden trouwens gemeten op dezelfde schaal, namelijk een 7-punt

Likert schaal.

41

Het eerste wat opvalt is dat het merendeel van de variabelen een hoog

gemiddelde heeft dat zich situeert tussen 5 en 6. Deze variabelen hebben ook

een lage spreiding. Maar we vinden toch enkele variabelen met een laag

gemiddelde en een hoge spreiding, namelijk Difficulty Cost Objective, item 1

(‘The objective of our group was easy to attain’), Clarity Cost Objective, item 1

(‘We knew exactly the cost reduction objective to aim for’), Difficulty Cost

Objective, item 2 (‘It was difficult to achieve our group’s objective’), Clarity Cost

Objective, item 2 (‘The cost reduction objective of our group was rather vague’)

en Usefulness, item 3 (‘The truck redesign exercise was more useful, compared

to other cases we have seen in this class’).

Deze variabelen met een laag gemiddelde en hoge spreiding behandelen dus

voornamelijk het groepsobjectief. Dit duidt erop dat de gebruikers hierover een

veel minder gelijkaardige mening hebben dan over de andere variabelen zoals

bijvoorbeeld de duidelijkheid, het realisme, …

We staan ook even stil bij het deel van de vragenlijst dat twee maal voorkomt,

namelijk de elementen die de knowledge testen. Op het eerste gezicht kunnen

we vaststellen dat de gemiddelden een stuk hoger en de spreiding een stuk lager

liggen bij de POST vragenlijst dan bij de PRE vragenlijst. Na het target costing

spel antwoorden de studenten dus positiever en consistenter met elkaar. Hieruit

zouden we dus kunnen besluiten dat het spel haar doel heeft bereikt en een

positief effect heeft gehad op de kennis en vertrouwdheid van de studenten.

Bij de variabele Usefulness, item 1 (‘The truck redesign exercise was more

useful, compared to self-study of chapter 17 in the textbook’) merken we het

lage aantal geldige antwoorden op (#47). Dit is logisch aangezien we ervan

kunnen uitgaan dat niet alle leerlingen het hoofdstuk al op voorhand hebben

geleerd en zo deze vraag niet kunnen invullen.

Tot nu toe hebben we de beschrijvende analyse behandeld. Hieruit hebben we

interessante opzichten gehaald, maar het blijft de vraag hoe statistisch

significant deze resultaten zijn. Ze zijn misschien louter toevallig? Dit kan worden

nagegaan aan de hand van toetsen. In het volgende deel bespreken en

illustreren we enkele van deze statistische toetsten.

42

5.3.2. Cronbach alpha’s

Vooraleer we van start gaan met de berekening van ‘summated scale’ zullen we

eerst een betrouwbaarheidsanalyse uitvoeren, meer bepaald de berekening van

Cronbach’s Alpha. Om deze factor te berekenen moeten we eerst enkele

variabelen hercoderen, namelijk Clarity of Cost Objective, item 2; Difficulty of

Cost Objective, item 1; en Team work skills, item 2. Deze drie uitspraken zijn

tegengesteld geformuleerd aan de overige items.


Tabel 8 (zie bijlage) toont ons de Cronbach’s Alphas van onze constructs. De

eerste kolom geeft ons de verschillende evaluatie criteria, inclusief hun items. De

tweede en de derde kolom geven de Cronbach’s Alpha weer en de derde en

vierde kolom bevatten het gemiddelde en de standaarddeviatie per item. Om te

weten wat een goede score is, wordt er in de literatuur met drie categorieën

gewerkt: Cronbach’s Alpha’s groter dan 0.80, Cronbach’s Alpha’s tussen 0.60 en

0.80 en Cronbach’s Alpha’s kleiner dan 0.60.

De volgende constructs hebben een Cronbach’s Alpha groter dan .80:

Knowledge, pre (.87); Clarity of Cost Objective (.82); Difficulty of Cost Objective

(.84); Recommendation (.90) en Knowledge, post (.89). Hier is een verwijdering

van items met als doel het verder verhogen van Alpha overbodig. De ‘summated

scale’ kan dan ook onmiddellijk worden berekend.

De volgende constructs hebben een Cronbach’s Alpha gelegen tussen .60 en .80:

Clarity of Instructions (.79); Comfort (.61); Satisfaction (.79); Realism (.76) en

Learning objectives (.71). Bij deze waarden moeten de items met de laagste

‘Item-Total Correlation’ en/of de hoogste ‘Alpha if Item Deleted’ stapsgewijs

worden verwijderd om zo de waarde van Alpha te verhogen. Hierbij dient wel een

afweging te worden gemaakt tussen de toename in Alpha en het aantal

geëlimineerde items. Zo is bijvoorbeeld een toename in Alpha met 0.02 ten

gevolge van de eliminatie van vier uitspraken niet gerechtvaardigd. De

berekening van een ‘summated scale’ is in deze situatie steeds toegestaan.

43

Bij Clarity of Instructions, Comfort, Realism en Learning Objectives kunnen we

de Cronbach’s Alpha niet verhogen en zullen we dus onmiddellijk de summated

scale berekenen. Satisfaction is een ander verhaal. We zien dat we de Cronbach’s

Alpha kunnen verhogen van 0.79 naar 0.90 wanneer we het derde item uit het

construct halen. Dit zullen we dan ook doen. De andere twee items mogen niet

verwijderd worden, want deze elimineren leidt tot een ernstige daling van de

Cronbach’s Alpha (respectievelijk 0.56 en 0.63). Na het verwijderen van item 3

kunnen we ook hier de summated scale berekenen.

De resterende clusters zijn Usefulness en Team work skills. Zij hebben beide een

Cronbach’s Alpha kleiner dan 0.60, respectievelijk 0.51 en 0.56. Ook hier moet

men, stapsgewijs, de items met de laagste ‘Item-Total Correlation’ en/of de

hoogste ‘Alpha if Item Deleted’ verwijderen. Als de Alpha na herhaalde eliminatie

kleiner blijft dan 0.60 kan er geen schaal worden gevormd aan de hand van de

overblijvende items, en is de berekening van een ‘summated scale’ niet

toegestaan.

Bij Usefulness kunnen we de Cronbach’s Alpha doen stijgen, namelijk als we het

derde item eruit halen. Dit leidt tot een stijging van Alpha van 0.51 naar 0.61.

Voor de overblijvende twee items zullen we een summated scale berekenen. Bij

Teamwork skills kunnen we geen items verwijderen. De Cronbach’s Alpha blijft

kleiner dan 0.60 wat ertoe leidt dat er voor dit evaluatie criterium geen schaal

kan worden gevormd.

Deze informatie omtrent de Cronbach’s Alpha’s hebben we gehaald uit volgend

boek: De Pelsmacker P., Janssens W., Van Kenhove P. and Wijnen K., 2002,

Marktonderzoek met SPSS – statistische verwerking en interpretatie, Garant.

Meer bepaald, uit hoofdstuk 7 ‘Exploratieve factoranalyse’ (pp. 209-245).

44

5.3.3. Factoranalyse

Om volledige zekerheid te hebben rond onze dimensies zullen we naast de

berekening van de Cronbach’s Alphas een exploratieve factoranalyse uitvoeren.

Het doel hiervan is om onze grote hoeveelheid van variabelen te herleiden tot

een kleiner aantal dimensies. Deze worden ook wel factoren genoemd. We

hebben gekozen voor de principale componenten analyse (PCA) en hebben de

techniek gevolgd zoals beschreven in hoofdstuk 7 van het boek Marktonderzoek

met SPSS (Wijnen et al.).

Vooraleer we conclusies trekken uit tabel 9, moeten we controleren of onze

factoranalyse wel zinvol is. Aan de basisveronderstellingen is alleszins voldaan:

(1) het meetniveau is interval of ratio (de vragenlijst bevatte 7-punts

Likertschalen die strikt genomen een ordinaal meetniveau hebben, maar die in

de praktijk vaak als intervalgeschaald worden behandeld omwille van de

‘assumptie van gelijke intervallen’); (2) de variabelen zijn gestandardiseerd

(aangezien we op zoek gaan naar de onderliggende dimensies voor de

oorspronkelijke variabelen, is er gekozen voor het analyseren van de

correlatiematrix, en dus voor het standaardiseren van de variabelen).


Een factoranalyse is enkel zinvol als de betrokken variabelen onderling voldoende

gecorreleerd zijn. We hebben daarvoor drie methoden om deze zinvolheid te

meten:

- Bartlett test of sphericity

- Kaiser-Meyer-Olkin measure of sampling adequacy

- De anti-image correlatiematrix

45

‘Bartlett test of sphericity’ gaat na of er een voldoende hoge mate van correlatie

is tussen tenminste een aantal van de opgenomen variabelen, en stelt m.a.w.

H0: correlatiemtrix = eenheidsmatrix (d.w.z. dat de variabelen ongecorreleerd

zijn). In het huidige voorbeeld wordt de nul-hypothese verworpen. De p-waarde

is in beide gevallen < .001 (in beide gevallen .000). Volgens Barlett test of

sphericity is een factoranalyse dus zinvol.

Een volgende maatstaf om de mate van correlatie tussen de variabelen, en dus

de toepasbaarheid van factoranalyse, na te gaat is de ‘Kaiser-Meyer-Olkin

measure of sampling adequacy’ statistiek. De globale MSA waarde bedraagt voor

de eerste factoranalyse .673 en voor de tweede factoranalyse .670. Aangezien

deze waarden telkens > .50 toont ook deze statistiek aan dat factoranalyse

nuttig is. De anti-image correlatiematrix geeft dezelfde resultaten.

Nu we weten dat een factoranalyse zinvol is en dus mag uitgevoerd worden,

kunnen we de resultaten van deze factoranalyse bespreken. Deze zijn terug te

vinden in tabel 9. De volgende criteria vormen sterke dimensies: Knowledge pre,

Knowledge post, Recommendation, Difficulty of Cost Objective, Clarity of Cost

Objective, Realism, Clarity of Instructions, Satisfaction (exclusief item 3) en

Learning Objectives. Niet toevallig zijn dit de constructs die in het vorige punt

een hoge Cronbach’s Alpha hebben.

Er wordt geen dimensie gevormd door de items van Usefulness, Teamwork Skills

en Comfort. Deze drie constructs hadden ook de laagste Cronbach’s Alphas en

zijn als gevolg minder betrouwbare factors in vergelijking met de overige 9

criteria.

Na deze twee betrouwbaarheidsanalyses kunnen we besluiten dat, met

uitzondering van het criterium Teamwork Skills, alle criteria bestaan uit

voldoende sterke items. We mogen dus de ‘summated scale’ bereken, wat we in

het volgende punt zullen doen. In wat volgt zullen we dus niet meer werken met

de verschillende items, maar met de overkoepelende dimensies.

46

5.3.4. Summated scales

Na het bereken van de Cronbach’s Alphas en de uitvoering van onze

factoranalyse hebben we besloten om een ‘summated scale’ te berekenen van

alle criteria behalve Teamwork Skills. Deze ‘summated scale’ zal worden

berekend als het gemiddelde van alle variabelen die de respectievelijke factor

typeren. Zo zal bijvoorbeeld de ‘summated scale’ van ‘Clarity of Instructions’

bepaald worden als het gemiddelde van de scores op de uitspraken van ‘Clarity

of Instructions, item 1’ en ‘Clarity of Instructions, item 2’.

Starten doen we met de descreptieve statistieken van ieder criterium. De

minima, maxim, gemiddelden en standaard deviaties vinden we terug in tabel 10

(zie bijlage). We stellen vast dat het merendeel van de criteria een gemiddelde

heeft tussen 5 en 6. Dit betekent dat de studenten zeer positief waren over het

target costing spel.


Het criterium difficulty scoort het laagst (gemiddelde van 3,25) maar ook dit is

positief, het betekent dat de deelnemers ons game niet buitengewoon moeilijk

vonden.

Nu willen we weten of er een verschil bestaat tussen de studenten met target

cost en die zonder. We vergelijken dus de gemiddelden tussen beide groepen

voor ieder evaluatiecriteria. Om te zien of er significante verschillen zijn, zullen

we een One-way ANOVA uitvoeren. Het resultaat van deze toets vindt u terug in

tabel 11.


Deze tabel toont ons dat alle variabelen een significantie hebben groter dan 0.05

wat betekent dat we de nulhypothese van gelijke gemiddelden moeten

aanvaarden. Dit wil zeggen dat er geen significant verschil bestaat tussen het

47

gemiddelde van de target cost groep en de groep met minimalisatie van kosten.

De enige uitzondering hierop is het criterium Clarity of Cost Objective. Hier

vinden we een significantie van 0.007 (< 0.05). We moeten in dit geval de

nulhypothese verwerpen en de alternatieve hypothese van ongelijke

gemiddelden aanvaarden. Dit wil zeggen dat er een significant verschil bestaat

tussen beide groepen inzake de duidelijkheid van het kostenobjectief. De groep

met target cost had een gemiddelde score op dit construct van 5.88 terwijl de

groep zonder target cost een gemiddelde score van 4.56 behaalt. We kunnen dus

met 95% zekerheid stellen dat de groep met target cost het kostenobjectief van

het target costing spel duidelijker vond dan de groep zonder.

Op tabel 10 kunnen we ook aflezen dat het evaluatie criterium Knowledge, post

behoorlijk beter scoort dan het criterium Knowledge, pre. Om te weten of dit

verschil al dan niet aan het toeval te wijten is, zullen we een t-test uitvoeren

voor gepaarde waarnemingen. Het resultaat van deze t-test is samengevat in

tabel 12.


De gepaarde t-test toont ons het verschil in gemiddelde score, namelijk 2,45. De

tweezijdige significantie aan de rechterkant van de tabel is kleiner dan 0.05. Dit

betekent dat we de nulhypothese (het gemiddelde van Knowledge, post = het

gemiddelde van Knowledge, pre) kunnen verwerpen. We kunnen dus met 95%

zekerheid stellen dat de truck redesign exercise een positief effect heeft op de

vertrouwdheid en de kennis van de studenten inzake target costing.

48

5.4. Validering van het TC spel

5.4.1. Weergave resultaten in de literatuur

We hebben de opdracht gekregen om onze factoranalyse en onze Cronbach’s

Alphas te vergelijken met deze uit de literatuur. Jammer genoeg moeten we

vaststellen dat geen enkele case één van deze betrouwbaarheidsmaatstaven

toepast. Alle cases rapporteren hetzelfde: het gemiddelde, de standaardafwijking

en soms een gepaarde t-test bij pre en post metingen van bijvoorbeeld

knowledge of skills proficiency.

Er zijn twee soorten rapportages terug te vinden in de literatuur. De eerste vorm

is het louter bespreken van de resultaten in een doorlopende tekst zonder

bijhorende items of vragenlijsten. Dit is het geval bij de Maxwell case (CA

McKnight, 2008, Maxwell and Company: Staff Auditor Embezzlement at a Small

Client, Issues in Accounting Education, Vol. 23, No. 2, pp. 291-297.).

Evidence of Efficacy

The case was given to undergraduate sophomores enrolled in the second semester of

Principles of Accounting. The students were asked to type answers and participate in

class discussion. The case generated quality written answers and active participation in

class. Student feedback on the case was obtained on a five-point Likert-type scale, with 1

being ‘‘strongly disagree’’ and 5 being ‘‘strongly agree.’’ The students believed that the

case increased their understanding of the fraud triangle (4.26). They found the classroom

discussion was informative about accounting firms’ quality control standards (4.29),

highlighted the importance of segregation of duties (4.39), and emphasized the

importance of group assignment participation (4.50). They believed the written

requirements for the case were a manageable length (4.05). Overall, case classroom

discussion was interesting and informative for the students (4.34). Based on the student

feedback, we made improvements to the case, including more details and direction on

the requirements.

49

De tweede vorm van rapportage is het publiceren van de vragenlijsten met de

daarbij horende statistieken: gemiddelde, standaarddeviatie, .... Een standaard

voorbeeld hiervan vinden we terug in de ADAM case (Gujarathi M., and R.

McQuade, 2009, Amazing Deals Auto Mart: Financial Reporting and Analysis of

Receivables and Securization, Issues in Accounting Education, Vol. 24, No. 1, pp.

77-91.).

FIGUUR 1

Cases of andere werkvormen waar er meer informative gegeven wordt dan in het

voorbeeld hierboven hebben we niet teruggevonden. Geen enkele paper

vermeldt het uitvoeren van een factoranalyse, de berekening van Cronbach’s

Alpha of het vormen van summated scales.

50

Zelfs wanneer er een pre en een post versie is van een vragenlijst krijgen we

enkel de gemiddelden voorgeschoteld. De toetsing van beide gebeurt wel in alle

gevallen – en er is ook altijd een significant verschil – maar deze resultaten

worden slechts kort, en louter tekstueel, besproken. We krijgen geen statistische

toetsen of andere informatie omtrent de constructs en items. Hieronder vindt u

het voorbeeld van de ADAM case.

FIGUUR 2

Analysis of Faculty and Student Feedback

Results are presented in Table 2. The change cannot be attributed solely to the

experience of case analysis; however, it is encouraging to see that there were

significant improvements in the perceived proficiency of each skill /concept by

both undergraduate and graduate students. For both groups, the improvement

was statistically significant for each skill /concept at the 1 percent level.

51

Een voorbeeld van een case waarin we wel de t-test krijgen bij de pre en de post

versie is het artikel ‘Evaluation of Network Operating System Security Controls’

(Dunn C., Gerard G., and Worrel J., 2003, Evaluation of Network Operating

System Security Controls, Issues in Accounting Education, Vol. 18, No. 3, pp.

291-306.).

FIGUUR 3

Dit artikel publiceert dan wel de t-waarden van de t-toets voor gepaarde

waarneming maar toont dan weer geen gemiddelden. Dit is de enige tabel dat de

betreffende paper bevat. Dit toont terug het gebrek aan papers met volledige en

uitgebreide analyse van de vragenlijsten.

52

5.4.2. Vergelijking means TC spel met means

literatuur

In dit deel zullen we de resultaten van onze vragenlijsten vergelijken met

resultaten uit de literatuur. Om deze vergelijking zo goed mogelijk te kunnen

maken, zullen we enkel onze resultaten vergelijken met die uit papers waar er

ook met een 7-punt Likertschaal wordt gewerkt. We hebben alle criteria

vergeleken met de literatuur, met uitzondering van de learning objectives,

knowledge en teamwork skills. Learning objectives omdat de invulling hiervan

volledig case afhankelijk is en het daarom weinig zin heeft om deze te

vergelijken. Teamwork skills omdat dit criterium volgens de factoranalys en

Cronbach’s Alpha geen sterk genoeg contruct vormt.

Het evaluatiecriterium knowledge is hier een apart geval. Wij zijn tot de conclusie

gekomen dat onze truck game een significant positief effect had op de

vertrouwdheid en de kennis van de studenten. Alle onderzochte cases, die

hetzelfde onderzoeken, kwamen tot dezelfde conclusie. Bijvoorbeeld de Matrix

case (Tarca A., Brown P., Hancock P., Woodliff D., Bradbury M., and T. Van Zijl,

2007, The Matrix Format Income Statement: A Case Study about Earnings


Education, Vol. 22, No. 4, pp. 607-623.), de Mexican case (Austen L., Reisch J.,

and L. Sees, 2007, Actions Speak Louder than Words: A Case Study on Mexican

Corporate Governance, Issues in Accounting Education, Vol. 22, No. 4, pp. 661-

673.) en de Denim case (Caplan D., Melumad N., and A. Ziv, 2006, ABC and Cost

Interdependencies among Products: The Denim Finishing Company, Issues in

Accounting Education, Vol. 20, No. 1, pp. 51-62.). De overige criteria hebben we

zonder probleem kunnen vergelijken.

53

We beginnen met het criteria realisme. Ons target cost game haalt hierop een

gemiddelde van 5,54. De Matrix case scoort voor realisme een gemiddelde van

4,96. De ALLTEL case (Blocher E., and K. Chen, 2004, The ALLTEL Pavilion Case:

Strategy and CVP Analysis, Issues in Accounting Education, Vol. 19, No. 4, pp.

555-565.) heeft een gemiddelde van 4,66 en de Denim case een gemiddelde

score van 5,43 en 4,59. De Laborers case haalt hier 5,70. Onze score voor het

evaluatiecriterium realisme situeert zich tussen de scores van de andere cases en

scoort beter dan de meeste hiervan.

De truck redesign exercise kreeg voor recommendation een hoge gemiddelde

score van 5,99. In de literatuur is er maar één case waarin dit criterium ook

werd gemeten, namelijk de ALLTEL case. Deze scoorde voor recommendation

5,41. Ook hier scoren we dus beter. Om de scores voor het criterium satisfaction

te vergelijken moeten we met de bijhorende items werken. We haalden een

score voor interesting van 5,96. De Detecting Spreadsheet Errors case (D.

Javrin, 2008, Detecting Spreadsheet Errors: An Education Case, Issues in

Accounting Education, Vol. 23, No. 3, pp. 435-454.) heeft een gemiddelde van

4,90; de Matrix case een gemiddelde van 5,00; de Denim case een gemiddelde

van 5,22 en 4,84 en de Mexican case een gemiddelde van 6,23. Onze score

kunnen we dan ook hoog noemen in vergelijking met de literatuur.

Het gemiddelde van ons spel voor het item fun bedraagt 6,04. Dit is zeer hoog in

vergelijking met de ALLTEL case waar dit item maar 4,52 haalt. De laatste

categorie van het criterium satisfaction, de beneficial learning experience, wordt

in vele papers gemeten. Ons target cost spel haalde hiervoor een gemiddelde

score van 5,62. We scoren hoger dan de Detecting Spreadsheet Errors case

(4,06), de Matrix case (5,38), de ALLTEL case (5,59) en de Denim case (5,46 en

4,57). De Vitalogistics case (5,70) (Asare S., and A. Wright, 2007, Identifying

and Evaluating Audit Issues: The Case of Vitalogistics, Issues in Accounting

Education, Vol. 22, No. 1, pp. 79-88.) en de Mexican case (5,91) scoren wel

hoger dan onze game.

Tenslotte is onze score voor clarity (6,13) hoger dan de Mexican case (5,91),

onze score voor difficulty (3,25) lager dan de ALLTEL case (4,17) en onze score

voor usefulness (5,53) hoger dan die van de Laborers case (6,0).

54

6. Conclusies

In het eerste deel van onze masterproef hebben we de twee onderzoeksvragen

beantwoord. De conclusies die we hieruit kunnen trekken zijn de volgende: het

merendeel van de gepubliceerde didactische werkvormen situeren zich ofwel in

audit, management accounting of financial reporting. Deze werkvormen zijn bijna

uitsluitend cases. (Business) games, zoals ons target costing spel, hebben we

bijna niet terug gevonden.

De evaluatiecriteria die gebruikt worden bij het beoordelen van die nieuwe

didactische werkvormen zijn de learning objectives, knowledge, skills proficiency,

realism, recommendation, difficulty, teamwork skills, clarity, usefulness,

satisfaction en critical thinking, gecombineerd met problem-solving skills. Deze

criteria hebben we dan ook grotendeels overgenomen in de vragenlijsten om

onze truck redesign game te beoordelen.

Dit target costing spel vormt het tweede deel van deze masterproef. Het doel

was het opstellen van een vragenlijst en de analyse van de evaluatiecriteria. De

factoranalyse en de Cronbach’s Alpha hebben ons aangetoond dat deze

vragenlijsten zeer goed/sterk zijn met uitzondering van de evaluatiecriteria

usefulness, comfort en teamwork skills. Dit laatste criteria hebben we bij de

verdere analyse achterwege gelaten wegens te zwak.

De resultaten van onze vragenlijsten zijn positief. Alle constructs van

evaluatiecriteria kregen hoge scores gelegen tussen 5 en 6 (op een 7 punt

Likertschaal van 1 ‘totaal niet akkoord’ tot 7 ‘totaal akkoord’). Het criteria

difficulty scoort 3,25. Ook dit is positief. We hebben deze resultaten ook

vergeleken met de resultaten van gelijkaardige vragenlijsten. De conclusie

hiervan is dat onze resultaten in lijn liggen met deze uit de literatuur en zelfs tot

de ‘hogere’ scores behoren.

55

Statistisch onderzoek heeft ook aangetoond dat ons TC spel een positieve

significante invloed had op de kennis en vertrouwdheid van de studenten op de

behandelde begrippen en concepten. Dit vonden we ook bij veel papers terug.

Het vergelijken van onze resultaten met deze uit de literatuur is een moeilijke

opgave. Ten eerste omdat de meerderheid van de gepubliceerde papers enkel de

gemiddelden en standaard deviaties bespreken. Van Cronbach’s Alpha’s,

factoranalyses en summated scales is er nergens sprake. Ook zijn er veel papers

waar de resultaten in een korte paragraaf worden geanalyseerd zonder

bijhorende vragenlijsten of statistieken. Ten tweede hebben we veel artikels

gevonden waar er geen resultaten besproken worden. Al onze verzamelde data

komt trouwens uit ofwel Issues in Accounting Education of Journal of Accounting

Education. De derde journal – Accounting Education, an International Journal –

bevatte geen nuttige papers en is bijgevolg niet in onze dataverzameling

vertegenwoordigd.

Dit zijn de belangrijkste kritische opmerkingen. Door deze gebrekkige publicatie

van statistisch onderzoek in de accounting literatuur kan onze masterproef een

handige leidraad vormen voor studenten die in de toekomst een gelijkaardig

onderzoek willen voeren. Op deze manier hebben de toekomstige onderzoekers

al reeds een paper waarmee ze kunnen vergelijken of kunnen ze zich laten

inspireren door onze – sterke – vragenlijsten bij het opstellen van hun surveys.

Wel raden we hun aan om het criteria teamwork skills te herformuleren.

56

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Reisch J. and Seese L., 2005, Compliance with Title IX at Kingston State University: A Case Study on Cost

Allocation and Ethical Decision Making, Issues in Accounting Education, Vol. 20, No. 1, pp. 81-97.

Rhoades-Catanach SC, 2003, Dot.com or Dot.bomb? The Unpleasant Tax Surprise of Stock Options in a

Volatile Market, 2003, Issues in Accounting Education, Vol. 18, No. 3, pp. 385-395.

Ruhl J. and Wilson L., 2008, Bak Funeral Home, Issues in Accounting Education, Vol. 23, No. 3, pp. 481-492.

Shane S., 2004, Delta’s New Song: A case on Cost Estimation in the Airline Industry, Issues in Accounting


Sheehan N., 2007, The Coffee Pot: A Management Control Exercise, Journal of Accounting Education, Ed. 25,

193-206.

Smith KJ, 2003, Developing, Marketing, Distributing, and Supporting an ABC Decision Support System for

Schrader Bellows, Issues in Accounting Education, Vol. 18, No. 2, pp. 175-189.

Stanko BB and Zeller TL, 2008, Quality Engineering Services: A Capital Investment Decision, Issues in


Stuebs Jr. MT, 2008, Simply Academic: Linking Reporting Environments, Issues in Accounting Education, Vol.

23, No. 3, 455-466.

Verreault DA, 2004, Sprint Corporation: Ethical Decisions and Tax Avoidance Strategies, Issues in Accounting


Boeken De Pelsmacker P., Janssens W., Van Kenhove P. and Wijnen K., 2002, Marktonderzoek met SPSS – statistische

verwerking en interpretatie, Garant.

Bijlages

Bijlage 1

TABEL 1 FREQUENTIETABEL GEBIED Frequency Percent Valid

Percent Cumulative

Percent Management accounting

33 38,4 38,4 38,4

Audit 25 29,1 29,1 67,4 Financial reporting 19 22,1 22,1 89,5 Tax 6 7,0 7,0 96,5 Corporate Governance 2 2,3 2,3 98,8 Ethics 1 1,2 1,2 100,0 Total 86 100,0 100,0 TABEL 2 FREQUENTIETABEL WERKVORM Frequency Percent Valid

Percent Cumulative

Percent Case 76 88,4 88,4 88,4 Project 4 4,7 4,7 93,0 Exercise 3 3,5 3,5 96,5 Andere 2 2,3 2,3 98,8 Business Game 1 1,2 1,2 100,0 Total 86 100,0 100,0 100,0 TABEL 3 FREQUENTIETABEL EVALUATIECRITERIA Evaluatie criterium

Aanwezig (#)

(n = 86)

Aanwezig (%)

Learning objectives

65 75,6

Knowledge 12 14,0 Skills proficiency 6 7,0 Realism 25 29,1 Clarity 8 9,3 Recommendation 18 20,9 Usefulness 23 26,7 Satisfaction 36 41,9 Critical thinking 16 18,6 Teamwork skills 7 8,1 Difficulty 20 23,3

Bijlage 2

TABEL 4 DESCRIPTIVES POPULATIE N Minimum Maximum Mean Std.

Deviation Age 50 20 24 21,82 1,257 Years of Work Experience

50 0 1 0,02 0,141

Guess Nr. Redesigns 50 1 8 3,08 1,523 Actual Nr. Redesigns 50 0 10 4,42 2,666

TABEL 5 FREQUENTIETABEL GENDER Frequency Percent Valid

Percent Cumulative

Percent Male 28 76,0 76,0 76,0 Female 12 24,0 24,0 100,0 Total 50 100,0 100,0 TABEL 6 FREQUENTIETABEL STUDIE Frequency Percent Valid

Percent Cumulative

Percent Ingenieurswetenschappen 21 42,0 42,0 42,0 Informatica 5 10,0 10,0 52,0 Chemie 6 12,0 12,0 64,0 Wiskunde 7 14,0 14,0 78,0 Fysica, sterrenkunde en geografie 4 8,0 8,0 86,0 Andere (sociologie, biomedische wetenschappen, bio-ingenieur)

7 14,0 14,0 100,0

Total 50 100,0 100,0

Bijlage 3

TABEL 7 DESCRIPTIVES ITEMS

N Minimum Maximum Mean Std. Deviation Knowledge, pre Item 1 How familiar are you with cost management curing new product development?

50 1 5 2,92 1,51

Item 2 How familiar are you with the concept of design-to-cost?

50 1 6 2,88 1,51

Item 3 How familiar are you with trade-offs during new product development?

50 1 7 3,20 1,63

Item 4 How familiar are you with the concept of target costing?

50 1 6 2,88 1,58

Clarity of Instructions Item 1 The instructions we received were clear.

50 3 7 6,18 1,02

Item 2 Overall, the redesign exercise was clear.

50 2 7 6,08 ,99

Comfort Item 1 I found it comfortable using the LEGO parts during the truck redesign exercise.

50 4 7 6,36 ,80

Item 2 I understood how to use the product costing worksheet.

50 5 7 6,58 .58

Teamwork skills Item 1 Completing the redesign exercise is a good practice of teamwork skills.

50 4 7 5,86 ,95

Item 2 (R) Working in group hindered me in completing the redesign exercise.

50 1 6 1,72 1,09

Difficulty of Cost Objective Item 1 (R) The objective of our group was easy to attain.

50 1 7 4,82 1,73

Item 2 It was difficult to achieve our group’s objective.

50 1 7 3,32 1,91

Clarity of Cost Objective Item 1 We knew exactly the cost reduction objective to aim for.

50 1 7 4,94 1,91

Item 2 (R) The cost reduction objective of our group was rather vague.

50 1 7 2,50 1,92

Satisfaction Item 1 I enjoyed working on the redesign exercise.

50 4 7 6,04 ,86

Item 2 The truck redesign exercise was interesting.

50 4 7 5,96 ,90

Item 3 Overall, the truck redesign exercise was a beneficial learning experience.

50 3 7 5,62 ,86

Realism Item 1 The truck redesign exercise was a good illustration of a real-world application of redesign.

50 3 7 5,44 1,09

Item 2 The truck redesign exercise provided a realistic context for studying design-to-cost.

50 4 7 5,64 ,90

Learning objectives Item 1 50 2 7 5,42 1,18

Bijlage 4

By completing the exercise, I gained a better understanding of how the selection of materials influences the product cost. Item 2 The truck redesign exercise helped me understand that the number of unique components has an impact on the product cost.

50 1 7 5,90 1,27

Item 3 By completing the truck redesign exercise, I experienced how cost reduction can be built in from in the design stage.

50 4 7 6,12 ,77

Item 4 The exercise helped me understand the trade-off that designers must make between quality requirements and product cost.

50 4 7 5,96 ,83

Item 5 The truck redesign exercise improved my understanding of the technique of target costing.

50 4 7 5,76 ,87

Usefulness Item 1 The truck redesign exercise was more useful, compared to self-study of chapter 17 in the textbook.

47 4 7 5,47 1,25

Item 2 The truck redesign exercise was more useful, compared to traditional lectures.

50 3 7 5,60 1,09

Item 3 The truck redesign exercise was more useful, compared to other cases we have seen in this class.

50 1 7 4,80 1,40

Recommendation Item 1 I recommend using this truck redesign exercise again in this course, next year.

50 3 7 6,18 ,96

Item 2 I recommend that instructors at other universities use this truck redesign exercise in a management accounting class.

50 3 7 5,80 1,11

Knowledge, post Item 1 How familiar are you with cost management curing new product development?

50 1 7 5,08 1,34

Item 2 How familiar are you with the concept of design-to-cost?

50 1 7 5,40 1,16

Item 3 How familiar are you with trade-offs during new product development?

50 1 7 5,40 1,23

Item 4 How familiar are you with the concept of target costing?

50 1 7 5,60 1,28

Bijlage 5

TABEL 8 CRONBACH’S ALPHA

Table 8: Classroom assessment data (n = 50) Indicate the extent to which you agree or disagree with the following statements. There re no right and wrong answers. Measurement scales for knowledge, pre and post:

1 2 3 4 5 6 7 Not familiar Moderately

not familiar Slightly not

familiar Neutral Slightly

familiar Moderately

familiar Highly familiar

Measurement scales for other variables:

1 2 3 4 5 6 7 Strongly disagree

Moderately disagree

Slightly disagree

Neutral Slightly agree Moderately agree

Strongly agree

Questions survey 1 Cronbach’s Alpha Mean S.D. Knowledge, pre 0.87 How familiar are you with cost management curing new product development?

x 2.92 1.51

How familiar are you with the concept of design-to-cost?

x 2.88 1.51

How familiar are you with trade-offs during new product development?

x 3.20 1.63

How familiar are you with the concept of target costing?

x 2.88 1.58

Clarity of Instructions 0.79 Instructions we received were clear. x 6.18 1.02 Overall, the redesign exercise was clear. x 6.08 0.99 Comfort 0.61 I found it comfortable using the LEGO parts during the truck redesign exercise.

x 6.36 0.80

I understood how to use the product costing worksheet.

x 6.58 0.58

Teamwork skills 0.56 Completing the redesign exercise is a good practice of teamwork skills.

x 5.86 0.95

Working in group hindered me in completing the redesign exercise.

R 1.72 1.09

Difficulty of Cost Objective 0.84 The objective of our group was easy to attain. R 4.82 1.73 It was difficult to achieve our group’s objective. x 3.32 1.91 Clarity of Cost Objective 0.83 We knew exactly the cost reduction objective to aim for.

x 4.94 1.91

The cost reduction objective of our group was rather vague.

R 2.50 1.92

Satisfaction .79 .90 I enjoyed working on the redesign exercise. x x 6.04 0.86 The truck redesign exercise was interesting. x x 5.96 0.90 Overall, the truck redesign exercise was a beneficial learning experience.

x 5.62 0.86

Realism 0.76 The truck redesign exercise was a good illustration of a real-world application of redesign.

x 5.44 1.09

The truck redesign exercise provided a realistic context for studying design-to-cost.

x 5.64 0.90

Learning objectives 0.71 By completing the exercise, I gained a better understanding of how the selection of materials influences the product cost.

x 5.42 1.18

The truck redesign exercise helped me x 5.90 1.27

Bijlage 6

understand that the number of unique components has an impact on the product cost. By completing the truck redesign exercise, I experienced how cost reduction can be built in from in the design stage.

x 6.12 0.77

The exercise helped me understand the trade-off that designers must make between quality requirements and product cost.

x 5.96 0.83

The truck redesign exercise improved my understanding of the technique of target costing.

x 5.76 0.87

Usefulness 0.51 0.61 The truck redesign exercise was more useful, compared to self-study of chapter 17 in the textbook.

x x 5.47 1.25

The truck redesign exercise was more useful, compared to traditional lectures.

x x 5.60 1.09

The truck redesign exercise was more useful, compared to other cases we have seen in this class.

x 4.80 1.40

Recommendation 0.90 I recommend using this truck redesign exercise again in this course, next year.

x 6.18 0.96

I recommend that instructors at other universities use this truck redesign exercise in a management accounting class.

x 5.80 1.11

Knowledge, post 0.89 How familiar are you with cost management curing new product development?

x 5.08 1.34

How familiar are you with the concept of design-to-cost?

x 5.40 1.16

How familiar are you with trade-offs during new product development?

x 5.40 1.23


x 5.60 1.28

Bijlage 7

TABEL 9 ROTATED COMPONENT MATRIX

Component 1 2 3 4 5 6 7 8 9 Learning experience, item 3 0.852 -0.081 -0.087 0.091 0.162 0.094 0.181 -0.016 0.230 Recommendation, item 1 0.800 0.164 0.008 0.011 0.266 0.122 0.205 0.275 -0.090 Recommendation, item 2 0.780 0.353 0.136 0.223 0.186 0.021 0.238 0.151 -0.009 Comfort, item 1 -0.039 0.829 -0.012 0.175 0.076 0.157 0.283 0.063 -0.007 Teamwork Skills, item 1 0.287 0.719 -0.005 0.094 0.143 0.133 0.095 -0.177 0.402 Usefulness, item 2 0.291 0.622 0.097 -0.028 0.090 -0.153 0.046 0.585 0.106 Difficulty of CO, item 1 -0.007 -0.001 0.870 -0.040 0.093 0.102 0.090 -0.139 0.048 Difficulty of CO, item 2 0.090 -0.020 -0.870 -0.190 -0.118 -0.098 0.021 0.073 0.020 Usefulness, item 3 0.432 0.032 0.640 -0.071 -0.130 -0.104 0.246 0.241 -0.149 Clarity of CO, item 1 0.103 0.137 0.098 0.894 0.119 -0.031 -0.027 -0.009 -0.113 Clarity of CO, item 2 -0.073 -0.024 -0.007 -0.892 0.139 -0.120 -0.061 -0.185 -0.077 Comfort, item 2 0.044 0.327 0.005 0.464 0.403 0.308 0.240 -0.082 0.200 Realism, item 1 0.178 0.182 0.043 -0.021 0.832 0.134 0.123 0.234 0.012 Realism, item 2 0.323 0.011 0.161 0.031 0.791 0.250 0.154 0.010 0.081 Clarity, item 1 0.024 0.107 0.075 0.053 0.101 0.895 0.005 -0.057 0.091 Clarity, item 2 0.125 0.042 0.074 0.066 0.210 0.834 0.045 0.111 0.108 Satisfaction, item 2 0.381 0.147 0.080 -0.007 0.154 0.028 0.853 0.089 -0.120 Satisfaction, item 1 0.256 0.344 0.169 0.112 0.201 0.045 0.782 0.074 0.213 Usefulness, item 1 0.164 -0.043 -0.180 0.180 0.179 0.093 0.102 0.840 0.111 Teamwork Skills, item 2 -0.055 -0.173 0.029 0.024 -0.059 -0.185 -0.012 -0.141 -0.913

Component 1 2 3 Knowledge, post, item 1 0.899 0.169 0.053 Knowledge, post, item 2 0.850 0.095 0.220 Knowledge, post, item 3 0.834 0.010 0.139 Knowledge, post, item 4 0.825 0.043 0.233 Knowledge, pre, item 2 0.005 0.900 -0.027 Knowledge, pre, item 1 0.073 0.885 -0.156 Knowledge, pre, item 4 0.015 0.838 0.131 Knowledge, pre, item 3 0.228 0.712 -0.050 Learning objectives, item 1

0.166 0.086 0.785

Learning objectives, item 2

-0.192 0.320 0.779


0.245 -0.315 0.627


0.268 -0.254 0.623


0.182 -0.031 0.501

Bijlage 8

TABEL 10 DESCRIPTIVE STATISTICS OF CLASS ROOM ASSESSMENT DATA: COMPOSED MEASURES

TABEL 11 ANOVA Construct

df F Sig.

Knowledge, pre 1 2.27 0.139 Clarity of Instructions 1 0.15 0.703 Comfort 1 0.13 0.724 Teamwork skills 1 0.55 0.460 Difficulty of Cost Objective 1 1.28 0.264 Clarity of Cost Objective 1 7.96 0.007 Satisfaction 1 0.50 0.484 Realism 1 0.22 0.641 Learning Objectives 1 1.17 0.286 Usefulness 1 0.39 0.533 Recommendation 1 .01 0.944 Knowledge, post 1 1.37 0.247 TABEL 12 T-TOETS VOOR GEPAARDE WAARNEMINGEN Paired Differences

Mean Std. Deviation Std. Error Mean t df Sig. (2-tailed)

Pair 1 Knowledge, post -

Knowledge, pre 2,44898 1,56290 ,22327 10,969 48 ,000

N Minimum Maximum Mean Std. Deviation Knowledge, pre 50 1,00 5,75 2,93 1,30 Clarity of Instructions 50 3,50 7,00 6,13 0,91 Comfort 50 5,00 7,00 6,47 0,59 Teamwork skills 50 3,00 7,00 6,07 0,85 Difficulty of Cost Objective

50 1,00 7,00 3,25 1,69

Clarity of Cost Objective 50 1,00 7,00 5,22 1,77 Satisfaction 50 3,00 7,00 5,87 ,87 Realism 50 3,50 7,00 5,54 0,90 Learning objectives 50 4,00 7,00 5,83 0,68 Usefulness 50 3,50 7,00 5,53 1,01 Recommendation 50 3,00 7,00 5,99 0,99 Knowledge, post 50 1,50 7,00 5,37 1,09

Appendices

I

APPENDIX 1: TABEL I

JAAR TITEL JOURNAL p.p. AREA TOPIC TYPE EVALUATION CRITERIA 1 2009 Amazing Deals Auto Mart: Financial

Reporting and Analysis of Receivables and Securization (M. Gujarathi and R. McQuade)

Issues in Accounting Education

Vol. 24, No. 1 pp. 77-91

Financial Reporting Financial reporting

Case - usefulness - realism - satisfaction - learning objectives - recommendation - critical thinking & problem-solving

skills - skills proficiency

2 2009 Auditing Intangible Assets and Evaluating Fair Market Value: The Case of Reacquired Franchise Rights (M. Kohlbeck, J. Cohen and L. Holder-Webb)


Vol. 24, No. 1 pp. 45-61

Audit Auditing fair market values

Case - learning objectives - usefulness - recommendation

3 2009 Assessing Information Technology General Control Risk: An Instructional Case (C. Norman, M. Payne and V. Vendrzyk)


Vol. 24, No. 1 pp. 63-76

Audit Risk assessment & Internal Control

Case - learning objectives

4 2009 Vouch and Trace: A Revenue Recognition Audit Simulation (C. Miller and A. Savage)


Vol. 24, No. 1 pp. 93-103

Audit Revenue Recognition

Project - learning objectives

5 2009 If You Need Love, Get a Puppy: A Case Study on Professional Skepticism and Auditor Independence (R. Braun and H. Stallworth)


Vol. 24, No. 2 pp. 237-252

Audit Fraud: scepticism & independence


6 2009 Sky Scientific, Inc.: An Auditing Minefield (S. BeMiller, R. Wirtz and D. Lindberg)


Vol. 24, No. 2 pp. 219-236

Audit Overstatement of assets


7 2008 Sachiko Corporation: A Case in International Financial Statement Analysis (M. Gujarathi)


Vol. 23, No. 1 pp. 77-101

Financial reporting Financial statement analysis

Case - learning objectives - skills proficiency

8 2008 Accounting for Derivatives and Hedging Activities: Comparison of CF versus FV Hedge Accounting (P. Smith and M. Kohlbeck)


Vol. 23, No. 1 pp. 103-117

Hedge accounting

Case - learning objectives - realism - clarity - recommendation

II

9 2008 Developing an Operating Budget for Extended Family, Inc.: A Not-for-Profit Human Service Organization (K. Mammano and T. Tyson)


Vol. 23, No. 1 pp. 129-144

Management accounting

Budget developing

Case - knowledge

10 2008 Accelerating Corporate Performance: Stock Buybacks with Zip (P. Kimmel and T. Warfield)


Vol. 23, No. 1 pp. 119-128


Stock buybacks Case - learning objectives - realism - clarity - recommendation

11 2008 Baier Building Products, Inc.: Performance Incentives and Variance Analysis in Sales Distribution (B. Lamberton)


Vol. 23, No. 2 pp. 281-290


BSC Case - learning objectives - team work skills

12 2008 Jamestown Electric Supply Company: Assessing Customer Profitability (L. Heitger and D. Heitger)


Vol. 23, No. 2 pp. 261-280


Customer profitability analysis

Case - learning objectives - critical thinking - difficulty - realism - usefulness

13 2008 A Classroom Exercise on Unconscious Bias in Financial Reporting and Auditing (S. Boylan)


Vol. 23, No. 2 pp. 229-245

Financial reporting Unconscious bias

Exercise - critical thinking - recommendation - realism - usefulness

14 2008 Auditor Independence: A Focus on the SEC Independence Rules (A. Gramling and V. Karapanos)


Vol. 23, No. 2 pp. 247-260

Audit SEC auditor independence rules

Exercise - learning objectives - usefulness - difficulty

15 2008 Maxwell and Company: Staff Auditor Embezzlement at a Small Client (CA McKnight)


Vol. 23, No. 2 pp. 291-297

Audit The fraud triangle

Case - learning objectives - satisfaction

16 2008 Assessing Audit and Business Risks at Toy Central Corporation (CE Earley and F. Philips)


Vol. 23, No. 2 pp. 299-307

Audit Business risks and accounting issues

Case - learning objectives - clarity - difficulty - satisfaction

17 2008 Quality Engineering Services: A Capital Investment Decision (TL Zeller and BB Stanko)


Vol. 23, No. 2 pp. 327-342


Risk of capital investments


18 2008 Kofenya: The Role of Accounting Information in Managing the Risks of

Issues in Accounting

Vol. 23, No. 2 pp. 211-228


Accounting information


III

a New Business (B. Ballou and D. Heitger)

Education - recommendation - critical thinking

19 2008 Bak Funeral Home (J. Ruhl and L. Wilson)


Vol. 23, No. 3 pp. 481-492


Succession of family business

Case - knowledge

20 2008 Simply Academic: Linking Reporting Environments (MT Stuebs Jr.)


Vol. 23, No. 3 pp. 455-466

Ethics Ethics Case - learning objectives

21 2008 Detecting Spreadheets Errors: An Education Case (D. Jarvin)


Vol. 23, No. 3 pp. 435-454

Audit Spreadsheet errors

Case - critical thinking - satisfaction - learning objectives

22 2007 Using Case Materials to Research Professional Standards on Revenue Recognition Issues (S. Krishnan and S. Mintz)


Vol. 22, No. 1 pp. 89-104

Financial reporting Revenue recognition


23 2007 Identifying and Evaluating Audit Issues: The Case of Vitalogistics (S. Asare and A. Wright)


Vol. 22, No. 1 pp. 79-88

Audit Audit issues Case - learning objectives - satisfaction

24 2007 Tax Implications of Participating in Reality Television (T. Lightner and RC Ricketts)


Vol. 22, No. 2 pp. 247-254

Tax Taxes Case - learning objectives

25 2007 Computone Corporation: An Instructional Case in Earnings Management and Revenue Recognition (H. Stallworth and R. Braun)


Vol. 22, No. 2 pp. 319-332

Financial reporting Earnings management + Revenue recognition


26 2007 Falcon, Inc.: Performance Evaluation of Foreign Subsidiaries (M. Gujarathi and V. Govindarajan)


Vol. 22, No. 2 pp. 233-245


Performance evaluation

Case - learning objectives - recommendation - critical thinking

27 2007 Reliance Corporation: Inventory Write-Downs and Reversals (M. Gujarathi)


Vol. 22, No. 3 pp. 503-514


Inventory valuation

Case - usefulness - realism - learning objectives - critical thinking & problem solving

skills - recommendation - difficulty - skills proficiency

28 2007 Investigating the Effects of Group Issues in Vol. 22, No. 3 Management group response Experim - difficulty

IV

Response Systems on Student Satisfaction, Learning, and Engagement in Accounting Education (C. Carnaghan and A. Webb)

Accounting Education

pp. 391-409 accounting systems ent - clarity - satisfaction - recommendation

29 2007 International Transfer Pricing and Intellectual Property: The PrimeCo Case (M. Myring and R. Bloom)


Vol. 22, No. 4 pp. 769-774


Transfer prices & intellectual property

Case - realism - critical thinking - satisfaction

30 2007 GlaxoSmithKline Plc.: International Transfer Pricing and Taxation (M. Gujarathi)


Vol. 22, No. 4 pp. 749-759

Tax International transfer pricing and taxation of intangible assets

Case - learning objectives - usefulness - recommendation - critical thinking & problem solving

skills - skills proficiency - satisfaction

31 2007 Besser Pharma: International Accounting for Pensions (KM Geary and DL Street)


Vol. 22, No. 4 pp. 563-578

Financial reporting Pension accounting

Case - learning objectives - realism - difficulty - satisfaction

32 2007 Beijing Biotechnology Company: Financial Reporting Issues of Expansion to the West (BJ McConomy and B. Xu)


Vol. 22, No. 4 pp. 675-684

Financial reporting Biotechnology from international perspective

Case - usefulness - satisfaction

33 2007 The Matrix Format Income Statement: A Case Study about Earnings Management and Reporting Financial Performance (A. Tarca, P. Brown, P. Hancock, D. Woodliff, M. Bradbury and T. Van Zijl)


Vol. 22, No. 4 pp. 607-623

Financial reporting Earnings management and impact on financial results

Case - knowledge - realism - satisfaction - critical thinking

34 2007 Europe’s Enron: Royal Ahold, N.V. (MC Knapp and CA Knapp)


Vol. 22, No. 4 pp. 641-660

Audit Accounting, auditing & control multinationals


35 2007 Actions Speak Louder than Words: A Case Study on Mexican Corporate Governance (L. Austen, J. Reisch, and L. Sees)


Vol. 22, No. 4 pp. 661-673

Corporate governance

Corporate Governance

Case - knowledge

36 2006 Corporate Governance and External and Internal Controls: The Case of the Baltimore and Ohio Railroad,


Vol. 21, No. 1 pp. 45-62

Corporate governance

Corporate Governance

Case - knowledge

V

Circa 1831 (W. Samson, D. Flesher and G. Previts)

37 2006 Q-Dots Inc.: Assurance fr a Nanotechnology Buyout (F. Philips and D. Kalesnikoff)


Vol. 21, No. 2 pp. 147-155


Buyout Case - learning objectives - usefulness - satisfaction

38 2006 Aerospace Lighting, Inc. (ALI): Linking Business Strategy to Audit Planninge (R. Martin and F. Philips)


Vol. 21, No. 3 pp. 313-321

Audit Business risks Case - learning objectives - satisfaction - realism - experience

39 2006 Using 10-K Reports Brings Management Accounting to Life (E. Bamber and L. Bamber)


Vol. 21, No. 3 pp. 267-290


10-K Reports Paper - learning objectives - difficulty - satisfaction - team work skills

40 2006 Inconsistencies in U.S. GAAP: Accounting for Executory Contracts (T. Forsyth and M. Dugan)


Vol. 21, No. 3 pp. 291-295

Financial reporting Treatment of executory contracts

Case - usefulness - learning objectives - difficulty

41 2006 Restricted Stock versus Stock Options: The Case of Jones Apparel Group, Inc. (R. Carlson and T. Vogel)


Vol. 21, No. 4 pp. 449-459

Financial reporting Stock options & restricted stock

Case - knowledge

42 2006 Decision Making in a Public Accounting Firm: An Instructional Case in Risk Evaluation, Client Continuance, and Auditor Independence within the Context of the Sarbanes-Oxley Act of 2002 (A. Jones III and C. Norman)


Vol. 21, No. 4 pp. 431-447

Audit Risk management

Case - satisfaction - realism - team work skills - learning objectives - recommendation

43 2005 ABC and Cost Interdependencies among Products: The Denim Finishing Company (D. Caplan, N. Melumad, and A. Ziv)


Vol. 20, No. 1 pp. 51-62


ABC Case - learning objectives - realism - satisfaction

44 2005 Compliance with Title IX at Kingston State University: A Case Study on Cost Allocation and Ethical Decision Making (J. Reisch and L. Seese)


Vol. 20, No. 1 pp. 81-97


Cost allocation Case - learning objectives - knowledge

45 2005 Calvados: A Business Game for Your Cost Accounting Course (A. Hoffjan)


Vol. 20, No. 1 pp. 63-80


Costs Business Game

- knowledge - skills proficiency

46 2005 Lucent Loses Its Luster: Accounting Issues in Vol. 20, No. 2 Financial reporting Application of Case - learning objectives

VI

for Investments Turned Bad (T. Gordon and M. Niles)

Accounting Education

pp. 183-193 FAS No. 115 & FAS No. 130

- satisfaction - difficutly - recommendation - critical thinking

47 2005 Reporting Earnings at Summer Technology – A Capstone Case Involving Intermediate Accounting Topics (M. Kohlbeck)


Vol. 20, No. 2 pp. 195-212

Financial reporting Reported Earnings per share

Case - learning objectives - realism - clarity - usefulness - satisfaction

48 2005 BuyGasCo Corporation: The Use of Alternative Costing Methods in a Predatory Pricing Lawsuit (T. Barton, J. MacArthur, and R. Moore)


Vol. 20, No. 4 pp. 341-357


The use of different costing systems

Case - realism - critical thinking - satisfaction

49 2004 Sprint Corporation: Ethical Decisions and Tax Avoidance Strategies (DA Verreault)


Vol. 19, No. 1 pp. 119-143

Tax Integrative Social Contracts Theory


50 2004 Internal Control Evaluation of a Restaurant: A Teaching Case (J. Kiger and A. Rose)


Vol. 19, No. 2 pp. 229-237

Audit Internal Control Case - learning objectives - usefulness

51 2004 R&D Entities: Is Control Possible without Owning a Single Share of Stock? (M. Davis)


Vol. 19, No. 2 pp. 239-247


Control and stocks


52 2004 Delta’s New Song: A Case on Cost Estimation in the Airline Industry (S. Shane)


Vol. 19, No. 3 pp. 345-258

Managment accounting

Estimation of cost functions

Case - learning objectives - recommendation

53 2004 A & B Companies: Impairment of Goodwill (V. Frucot, L. Jordan and M. Lebow)


Vol. 19, No. 3 pp. 369-376

Financial reporting Impairment of Goodwill

Case - learning objectives - usefulness - satisfaction

54 2004 The ALLTEL Pavilion Case: Strategy and CVP Analysis (E. Blocher and K. Chen)


Vol. 19, No. 4 pp. 555-565


Strategic issues in using cost volume profit in a service business

Case - learning objectives - team work skills - difficulty - satisfaction - recommendation

55 2004 Hard Times and Harder Choices: An Instructional Case Focusing on Ethical Responsibilities of CPAs in Public Practice (MC Knapp and CA


Vol. 19, No. 4 pp. 529-538

Ethics Ethical dilemmas

Case - learning objectives - satisfaction - realism

VII

Knapp) 56 2004 Pets.com, Inc.: Assessing Financial

Performance and Risks in the e-Commerce Industry (V. Mahajan, R. Srinivasan and J. Wind)


Vol. 19, No. 4 Audit impact going concern & fraud risks on audit decision

Case - knowledge

57 2004 Pilgrims Manufacturing, Inc.: ABC versus Volume-Based Costing (M. Hussein and K. Tam)


Vol. 19, No. 4 Management accounting

ABC vs. VBC Case - learning objectives - usefulness

58 2003 Global Electronics, Inc.: ABC Implementation and the Change Management Process (P. Brewer, P. Juras, and E. Brownlee II)



Implement-ation of ABC

Case - realism - satisfaction - usefulness - team work skills

59 2003 Dickinson Technologies, Inc.: Assessing Control Environment and Fraud Risk (C. Agoglia, K. Brown and D. Hanno)


Vol. 18, No. 1 Audit Control environment concepts

Case - usefulness - learning objectives

60 2003 The Same Difference? A Transfer-Pricing Case (T. Feltham, F. Philips, and N. Sheehan)



Transfer pricing Case - learning objectives - clarity - realism - recommendation - satisfaction

61 2003 Developing, Marketing, Distributing, and Supporting an ABC Decision Support System for Schrader Bellows (KJ Smith)


Vol. 18, No. 2 pp. 175-189


ABC decision support system (DSS)

Project - learning objectives - difficulty - realism

62 2003 eToys Inc.: A Case Examining Pro Forma Financial Reports, Analysts’ Forecasts, and Going Concern Disclosures (IC Stuart and V. Karan)


Vol. 18, No. 2 pp. 191-209

Financial reporting Reporting issues


63 2003 Designing Audit Procedures When Evidence Is Electronic: The Case of e-Ticket Travel Revenue (AF Borthick and JE Kiger)


Vol. 18, No. 3 pp. 275-290

Audit Develop audit procedures in e-ticket revenue

Case - difficulty - satisfaction

64 2003 Evaluation of Network Operating System Security Controls (C. Dunn, G. Gerard, and J. Worrel)


Vol. 18, No. 3 pp. 291-306

Audit Network operating system

Case - knowledge - usefulness - difficulty

65 2003 Sun Airlines, Inc.: Financial Reporting of Point and Loyalty

Issues in Accounting

Vol. 18, No. 4 pp. 359-368

Financial reporting Assessing accountancy

Case - learning objectives - critical thinking

VIII

Programs (M. Gujarathi and RJ McQuade)

Education policies - difficulty - usefulness

66 2003 Dot.com or Dot.bomb? The Unpleasant Tax Surprise of Stock Options in a Volatile Market (SC Rhoades-Catanach)


Vol. 18, No. 3 pp. 385--395

Tax Tax treatment of employee stock options +tax/financial issues


67 2002 ShoppingWithoutDropping.com, Inc. (M. Peters, K. Shaw and R. Thompson)


Vol. 17, No. 2 pp. 197-210

Financial reporting Financial statements


68 2002 Quality of Earnings and Accounting Estimates: A Case of Decisions (JR Duncan)


Vol. 17, No. 4 pp. 355-361


Quality of earnings


69 2001 Laborers Local 829 Health and Welfare Plan: Testing Investments and Receivables (T. Hogan, J. Bierstaker and W. Seltz)


Vol. 16, No. 4 pp. 637-663

Audit Audit tests of investments and receivables

Case - learning objectives - usefulness - realism

70 2001 An ABC Simulation Focusing on Incentives and Innovation (A. Drake, S. Haka and S. Ravencroft)


Vol. 16, No. 3 pp. 443-471


ABC Project - knowledge

71 2001 Zacha Technology Corporation: Internal Control Assurance Service Reporting Issues in an e-Commerce Environment (S. Ivancevich and G. Joseph)


Vol. 16, No. 3 pp. 473-507

Audit Reporting issues

Case - satisfaction - usefulness - difficulty

72 2001 Helga Havalot: A Case in Corporate Tax Planning (M. Reid)


Vol. 16, No. 2 pp. 273-289

Tax Corporate tax planning

Case - learning objectives - usefulness

73 2000 Baywatch International: A Case Linking Financial-Reporting, Business, and User Decisions (F. Philips, K. Morris, and K. Zvinakis)


Vol. 15, No. 4 pp. 605-633

Financial reporting Financial statement analysis

Case - learning objectives - satisfaction - realism - clarity - recommendation

74 2009 Out-West Products, Inc.: A financial modelling and decision analysis case (K. Danvers and CA Brown)

Journal of Accounting Education

Ed. 27, 40-57 Management accounting

Financial planning and modelling

Case

75 2008 Waste Is Our Business, Inc.: The importance of non-financial

Journal of Accounting

Ed. 26, 166-178 Audit Risk assessment &

Case - learning objectives - usefulness

IX

information in the audit planning process (J. Cohen, G. Krishnamoorthy, and A. Wright)

Education Audit planning

76 2008 University Tees: Introducing fundamentals of management accounting in a small business (PC Brewer, MA Garamoni and J. Haddad)



Pricing decisions

Case

77 2008 Safety Products, Inc.: A case in financial analysis of a failing company (J. Jennings and E. Henry)


Ed. 26, 34-53 Financial reporting Financial statement analysis

Case - learning objectives - team work skills - difficulty - critical thinking

78 2007 The Coffee Pot: A management control exercise (N. Sheehan)



Management control

Exercise - learning objectives

79 2007 Consideration of control environments and fraud risk: A set of instructional exercises (M. Sanchez, K. Brown, and C. Agoglia)


Ed. 25, 207-221 Audit Fraud risk and risk assessment

Exercise - learning objectives

80 2007 Assessing business risk: The case of Premier Punch, Inc. (K. Brown and G. Tsakumis)


Ed. 25, 168-192 Audit Business risk assessment

Case - learning objectives - realism - satisfaction

81 2007 Cost-allocation decisions in member controller country clubs: A case analysis (K. Dunn and S. Bhattacharya)



Cost allocation decisions

Case - learning objectives - clarity - difficulty - realism

82 2006 Solving an international corporation’s travel dilemma (B. Charkey and L. Hadden)



Differential costing and outsourcing

Case - satisfaction - learning objectives - recommendation - realism - critical thinking

83 2005 The rise and fall of Heilig-Meyers (P. Clikeman)


Ed. 23, 215-231 Audit Going concern and auditor liability

Case - learning objectives - recommendation - satisfaction

84 2004 Applying accounting principles to a partnership dissolution (A. Reinstein and D. Johnson)


Ed. 22, 253, 273

Financial reporting Accounting principles

Case - learning objectives - difficulty - satisfaction

X

85 2004 Mooresville Honda Company: a case in forensic accounting (M. Coller, G. Harrison and E. Spiller)



Cost estimation analysis

Case - learning objectives - satisfaction - usefulness - team work skills

86 2000 Developing essential skills through case study scenarios (A. Sawyer, S. Tomlinson and A. Maples)


Ed. 18, 257, 282

Tax Client engagement (research, writing, advice, …)


87 2008 Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case (P. Everaert, W. Bruggeman and G. De Creus)



ABC/TDABC Case - realism - critical thinking - learning objectives - satisfaction - difficulty

XI

APPENDIX 2: TABEL II EVALUATION

CRITERIA ITEMS SCALE PRE &

POST? 1 Usefulness overall usefuness of the case 1 (highly useless) – 5 (very useful) Realism the case context was realistic 1 (strongly disagree) – 5 (strongly agree) Satisfaction the case context was interesting 1 (strongly disagree) – 5 (strongly agree) Learning objectives the case enabled me to understand that business environment of an

entity and accounting estimates it uses are intertwined 1 (strongly disagree) – 5 (strongly agree)

this case enabled me to understand how companies can use allowance for doubtful accounts to manage their earnings

1 (strongly disagree) – 5 (strongly agree)

the case assignment improved my ability to use a computerized database such as FARS


I feel more comfortable in applying an accounting pronouncement to a real-life situation


my understanding of securization improved as a result of analyzing the ADAM case


the ADAM case improved my understanding of different variables that companies consider in their decision to raise finances from securization or secured borrowing


Critical thinking & problem solving skills

the case assignment required critical thinking and problem-solving skills


Recommendation I would recommend that this case be used as a part of this course in the future


Skills proficiency understanding subtleties of earnings management 1 (not proficient at all) – 5 (quite proficient) + before & after

X

financial analysis of accounts receivable and allowance for doubtful accounts in the context of an entity’s business environment

1 (not proficient at all) – 5 (quite proficient) X

understanding a technical accounting pronouncement and applying it to a real-world business situation


understanding the reasons for and process of receivables securization 1 (not proficient at all) – 5 (quite proficient) X understanding financial statement effects of securization versus

secured borrowing 1 (not proficient at all) – 5 (quite proficient) X

2 Learning objectives importance of considering financial information in the audit process 1 (strongly disagree) – 5 (strongly agree) importance of considering industry and competitor information in

the audit process 1 (strongly disagree) – 5 (strongly agree)

importance of information search in the audit process 1 (strongly disagree) – 5 (strongly agree) importance of fair market values in the audit planning process 1 (strongly disagree) – 5 (strongly agree)

XII

provided a real world illustration of auditing issues 1 (strongly disagree) – 5 (strongly agree) Usefulness what parts of the case do you think were most useful in furthering

your understanding of the importance of fair market values in the audit process?

open question

what parts of the case do you think were most useful in furthering your understanding of the importance of information search in the audit process?

open question

Recommendation would you recommend that instructors at other universities use this case? why of why not?

open question

4 Learning objectives this project helped me recall definitions and facts related to management’s assertions embedded in the financial statements


this project helped me better understand the importance of management’s assertions embedded in the financial statements


this project helped me better understand how to apply auditing procedures to revenue recognition issues related to the occurrence, accuracy, and cutoff assertions


this project helped me better understand how to use supporting documents to provide evidence regarding the occurrence, accuracy, and cutoff of recorded sales


this project helped me better recognize the relationship between an auditing procedure and the audit object; learn how to perform an audit procedure; and create an audit work paper


this project helped me better judge the effectiveness of the process for reporting revenue, including internal control over the revenue cycle


5 Learning objectives my understanding of the concept of professional scepticism is: 1 (very weak) – 5 (very strong) X my understanding of the concept of independence in mental attitude

is: 1 (very weak) – 5 (very strong) X

my understanding of the difficult personal and professional choices that auditors must make is:

1 (very weak) – 5 (very strong) X

my understanding of the environments in which audits are conducted is:

1 (very weak) – 5 (very strong) X

my understanding of the types of evidence that auditors examine is: 1 (very weak) – 5 (very strong) X my understanding of how an auditor might respond to adverse audit

situations is: 1 (very weak) – 5 (very strong) X

6 Learning objectives the Sky Scientific case heightened my awareness of the “audit risk” associated with an audit


the case increased my understanding of the importance of having 1 (strongly disagree) – 5 (strongly agree)

XIII

specific knowledge of a client’s industry and operating environment the case made me more sceptical of the truthfulness of management

representations 1 (strongly disagree) – 5 (strongly agree)

the case gave me an opportunity to apply my knowledge of auditing standards, audit procedures, and audit evidence


the case gave me a better understanding of the importance of gathering appropriate competence evidence during the audit confirmation process


my understanding of the role of a “concurring partner” and the use of a specialist increased after reading and analyzing the Sky Scientific case


my understanding of the rle of the Securities and Exchange Commission (SEC) increased after reading and analyzing the Sky Scientific case


overall, I learned a lot from this case 1 (strongly disagree) – 5 (strongly agree) Extra comment Please comment on something you learned as a result of working on

this case that was NOT mentioned in the preceding list: open question

Please comment on any other aspect of working on this case that you would like to mention:

open question

7 Usefulness Overall usefulness of the case 1 (highly useless) – 5 (very useful) Realism The case context was realistic 1 (strongly disagree) – 5 (strongly agree) Learning objectives my understanding of the dollar-value LIFO method was enhanced by

the case 1 (strongly disagree) – 5 (strongly agree)

my understanding of the need for, and the technique of, lease capitalization and decapitalization was improved as a result of case analyses and discussion


my familiarity with Japanese accounting principles and practices was enhanced by the case


the case enhanced my appreciation for incorporating cultural and business environments in financial statement analysis


the case improved my understanding of the relationship between corporate strategy and financial statement ratios


the case addressed many of the analysis techniques addressed in the course


my ability to compute the numerical impact of different accounting principles to bring financial statements to a comparable basis was enhanced by the case


Critical thinking & the case assignment required critical thinking and problem-solving 1 (strongly disagree) – 5 (strongly agree)

XIV

problem-solving skills skills Skills proficiency understanding of the differences in accounting standards and

standards-setting process in Japan and U.S. 1 (not proficient at all) – 5 (quite proficient) X

restatement of financial statements numbers to make them comparable


understanding how an entity’s business strategy and institutional environment is reflected in its financial statements


understanding the role of environmental differences in interpreting risk and profitability ratios


understanding of the dollar-value LIFO method 1 (not proficient at all) – 5 (quite proficient) X understanding the technique of constructive capitalization of

operating leases (or de-capitalization of capital leases 1 (not proficient at all) – 5 (quite proficient) X

understanding different steps involved in financial statement analysis


8 Learning objectives the case helped me understand the difference between fair value and cash flow hedge accounting


the case helped me understand the financial statement impact of fair value and cash flow hedge accounting


the case helped me understand that economic risk should be the motivating force behind the hedge structure


the case helped me understand the documentation requirements for hedge accounting


the case familiarized me with the impact of different pricing scenarios on hedge strategies


Realism & Clarity Did you find anything in the case unclear or unrealistic? If so, what specific part(s) of the case were unclear or unrealistic?

open question

Recommendation Would you recommend that instructors at other universities use this case? Why or why not?

open question

9 Knowledge my knowledge of budgeting was… 1 (very poor) – 5 (very good) X my knowledge of allocating direct costs was… 1 (very poor) – 5 (very good) X my knowledge of allocating overhead costs was… 1 (very poor) – 5 (very good) X my experience in making major programmatic decisions was… 1 (very poor) – 5 (very good) X 10 Learning objectives the case helped me understand the difference between a standard

stock repurchase and an Accelerated Stock Repurchase 1 (strongly disagree) – 5 (strongly agree)

the case helped me understand the financial statement impact of an Accelerated Stock Repurchase relative to a standard stock repurchase


the case helped me understand the economic motivations that 1 (strongly disagree) – 5 (strongly agree)

XV

management might have for employing an Accelerated Stock Repurchase rather than a standard share repurchase

the case helped me understand the required accounting for an Accelerated Stock Repurchase


The case familiarized me with the issues faced by the FASB as it tries to develop new financial accounting standards for Accelerated Stock Repurchases.


11 Learning objectives completing this case assisted me in understanding cost/managerial accounting issues

1 (strongly agree) – 5 (strongly disagree)

completing this case assisted me in understanding the BSC 1 (strongly agree) – 5 (strongly disagree) completing this case assisted me in understanding the importance of

both financial and nonfinancial measures in the analysis of performance


completing this case assisted me in understanding the relevance of managerial accounting in a non-manufacturing setting


completing this case helped me understand marketing variances 1 (strongly agree) – 5 (strongly disagree) Teamwork skills completing the case is a good practice of teamwork skills 1 (strongly agree) – 5 (strongly disagree) 12 Learning objectives the case improved my appreciation for the importance of assessing

customer profitability 1 (strongly disagree) – 5 (strongly agree)

customer profitability is an important issue for many businesses 1 (strongly disagree) – 5 (strongly agree) the issue of customer profitability is becoming an increasingly

important issue in business 1 (strongly disagree) – 5 (strongly agree)

the case was relevant to a course involving effective financial decision making


Realism the case was a realistic representation of customer profitability issues faced by businesses in reality


Learning objectives the case improved my understanding of overall customer profitability


the case improved my ability to assess the profitability of separate customers


Usefulness how useful or useless was the case from a learning standpoint 1 (highly useless) – 5 (highly useful) Critical thinking reading the case required critical thinking 1 (strongly disagree) – 5 (strongly agree) responding to the case requirements required critical thinking 1 (strongly disagree) – 5 (strongly agree) Difficulty reading an responding to the case requirements was challenging 1 (strongly disagree) – 5 (strongly agree) the level of difficulty present in the case was appropriate for the

course 1 (strongly disagree) – 5 (strongly agree)

13 Critical thinking 1 (strongly disagree) – 5 (strongly agree) Usefulness 1 (strongly disagree) – 5 (strongly agree)

XVI

Realism 1 (strongly disagree) – 5 (strongly agree) Recommendation 1 (strongly disagree) – 5 (strongly agree) 14 Learning objectives completing the cases assisted me in understanding the SEC’s rules

on auditor independence 1 (strongly agree) – 5 (strongly disagree)

completing the cases assisted me in understanding how to apply the SEC’s rules on auditor independence


completing the cases assisted me in understanding the various ‘resolutions’ to violations of the SEC’s rules on auditor independence


completing the cases helped me recognize whether specific facts and circumstances represented a violation of the SEC’s rules on auditor independence


Realism having information on actual independences cases that were similar to the cases discussed in class helped me recognize the ‘real-life’ application of the topic of auditor independence


Usefulness discussing the cases in teams during class is an approach that helped me benefit from the case materials


completing the case assignment helped me understand the concept of auditor independence


completing the case assignment helped me apply the concept of auditor independence


18 Learning objectives the case enhanced my understanding of the process for planning and opening an entrepreneurial business venture, including the creation of a business model, by viewing it from a managerial accounting perspective


the case improved my understanding of entrepreneur’s need for management accounting information to make better decisions when starting a business, as well as potential problems associated with not having access to sufficient information


responding to the case requirements increased my ability to research and identify financial and nonfinancial measures that can be used to evaluate performance across various dimensions of a new business


reading the case and responding to the requirements improved my ability to identify the risks associated with opening a new business venture and how such risks can be mitigated using management accounting information


the case increased my appreciation of the challenges involved with using accounting information and techniques to help operate and


XVII

evaluate a new business venture Critical thinking responding to the requirements that asked me to integrate business

objectives, business risks and risk responses and cost system measurements required critical thinking


Satisfaction the case context was interesting 1 (strongly disagree) – 5 (strongly agree) Recommendation I recommend this case for management accounting courses 1 (strongly disagree) – 5 (strongly agree) 19 Knowledge pro forma CF statements

1 (not familiar at all with the subject or concept) – 5 (familiar with the subject or concept) – 9 (extensively knowledgeable)

X

analyzing changes in an industry “ “ identifying risk factors in an industry that drive the required rate of

return “ “

defending a strategic decision after considering both monetary and nonmonetary concepts

“ “

the funeral industry “ “ challenges in passing a family-owned business from one generation

to the next “ “

21 Critical thinking the case encouraged me to think critically about the risks of end-user computing


Satisfaction the case provided me valuable experience for learning how to detect errors in spreadsheets


the case was interesting 1 (strongly disagree) – 7 (strongly agree) the case was a positive learning experience 1 (strongly disagree) – 7 (strongly agree) 22 Learning objectives did you find the text of the case helpful in understanding the facts 1 (not valuable) – 5 (extremely valuable) how helpful were the materials on the SEC website in understanding

the facts of the case and answering the questions 1 (not valuable) – 5 (extremely valuable)

how helpful was the AICPA SOP 97-2 in understanding the facts of the case and answering the questions

1 (not valuable) – 5 (extremely valuable)

did the facts of the case and class discussions help you to understand the concept of earnings management

1 (not valuable) – 5 (extremely valuable)

did the case project facilitate learning research skills 1 (not valuable) – 5 (extremely valuable) Satisfaction did the case interest you, from the perspective of this course and

your M.B.A. studies 1 (not valuable) – 5 (extremely valuable)

23 Learning objectives I have a better understanding of the audit process 1 (strongly disagree) – 7 (strongly agree) I better understand when and why auditors who may not be involved

in the audit have to be independent of the client 1 (strongly disagree) – 7 (strongly agree)

I better understand the importance of client acceptance 1 (strongly disagree) – 7 (strongly agree) I better understand how a partner’s compensation can lead him to 1 (strongly disagree) – 7 (strongly agree)

XVIII

accepts risky clients I better understand why I must contact various sources when

evaluating a client 1 (strongly disagree) – 7 (strongly agree)

I better appreciate the risks involved in using an existing program for another client


I have a better understanding of how information imported from spreadsheet information poses a control risk


I have a better understanding of the differences between a material weakness and a significant deficiency


I have a better understanding of subsequent events and how it impacts the audit


I have a better understanding of the auditor’s role when facts are discovered subsequent to the issuance of the audit report


Satisfaction overall, I found the case to be a valuable learning experience 1 (strongly disagree) – 7 (strongly agree) 25 Learning objectives my understanding of risk factors associated with earnings

management is 1 (very weak) – 5 (very strong)

my understanding of the ways in which revenues can be manipulated is

1 (very weak) – 5 (very strong)

my understanding of the ways in which earnings can be managed is 1 (very weak) – 5 (very strong) my understanding of revenue recognition according to GAAP is 1 (very weak) – 5 (very strong) my understanding of the financial statement impact of managing

earnings through the manipulation of revenue recognition is 1 (very weak) – 5 (very strong)

my understanding of corporate governance concepts is 1 (very weak) – 5 (very strong) my understanding of the process of conducting research using

authoritative sources of accounting information is 1 (very weak) – 5 (very strong)

26 Usefulness overall usefulness of the case 1 (highly useless) – 5 (very useful) Critical thinking the case analyses required critical thinking 1 (strongly disagree) – 5 (strongly agree)



Learning objectives the case demonstrated that the performance ranking of Danish and Japanese subsidiaries gets reversed depending on whether one uses nominal- or real-exchange rate changes


the case was relevant to the course objective 1 (strongly disagree) – 5 (strongly agree)

the case improved my understanding of the implications of the use of different exchange rates in setting and tracking budgets


after the case assignment, I feel more comfortable in addressing 1 (strongly disagree) – 5 (strongly agree)

XIX

complex considerations in designing a performance evaluation system

I learned from the case that the management of economic exposure involves strategic and tactical responses by operating managers


the case improved my appreciation for economic exposure to exchange rate changes


the case helped me appreciate that the performance of managers should be evaluated differently from the performance of the business units they manage


Skills proficiency understanding of the differences between economic exposure, transaction exposure, and translation exposure

1 (not proficient at all) – 5 (quite proficient)

understanding of the differences between a nominal change in the exchange rate and a real change in the exchange rate


understanding that nominal changes in the exchange rates do not warrant revision in U.S. dollar budget; adjustments are needed only for the real changes in the exchange rates


merits and limitations of ROI as a performance measure 1 (not proficient at all) – 5 (quite proficient) ability to address complex situations involving performance

evaluation system in the midst of fluctuating exchange rates 1 (not proficient at all) – 5 (quite proficient)

understanding of the difficulties in comparing performance of divisions located in different countries


implications of using different exchange rates in setting and tracking of budgets


27 Usefulness overall usefulness of the case 1 (highly useless) – 5 (very useful) Realism the case context was realistic 1 (strongly disagree) – 5 (strongly agree) Learning objectives the case assignment improved my ability to do professional research 1 (strongly disagree) – 5 (strongly agree) the case enhanced my understanding of the concept of materiality

and its application to a real-life situation 1 (strongly disagree) – 5 (strongly agree)

the case helped me in understanding the information in the footnote disclosures


the case helped me understand some ways by which companies manage earnings


the case helped me to better understand the issues of integrity and ethics in financial reporting




Critical thinking the case assignment required critical thinking and problem-solving skills


XX

Learning objectives the case illustrated the link between current and future accounting decisions


Difficulty application of ARB No. 43 to Reliance case wasn’t as easy as I had thought


Skills proficiency searching accounting literature using computerized databases 1 (not proficient at all) – 5 (quite proficient) understanding managerial motivations of managers in managing

earnings 1 (not proficient at all) – 5 (quite proficient)

understanding issues of integrity and ethics in financial reporting 1 (not proficient at all) – 5 (quite proficient) understanding the concept of materiality and applying it to a given

situation 1 (not proficient at all) – 5 (quite proficient)

ability to understand and apply professional accounting pronouncements


applying the LCM (lower of the cost or market) inventory valuation principle in a real-life context


understanding financial statement footnotes 1 (not proficient at all) – 5 (quite proficient) 28 Difficulty response pads are easy to use -4 (strongly disagree) – 4 (strongly agree) Clarity instructor clarified correct solution for response pad questions -4 (strongly disagree) – 4 (strongly agree) lecture and response pads effectively integrated -4 (strongly disagree) – 4 (strongly agree) Satisfaction enjoy using the response pads -4 (strongly disagree) – 4 (strongly agree) advantages of response pads outweigh disadvantages -4 (strongly disagree) – 4 (strongly agree) Recommendation response pads should be used in other courses -4 (strongly disagree) – 4 (strongly agree) course does not focus too much on using response pads -4 (strongly disagree) – 4 (strongly agree) confident that response pads accurately record responses -4 (strongly disagree) – 4 (strongly agree) enough time to answer questions using response pads -4 (strongly disagree) – 4 (strongly agree) 29 Realism the case is a good illustration of a real world application of transfer

pricing 1 (strongly agree) – 5 (strongly disagree)

Critical thinking the case encouraged me to think critically about transfer pricing 1 (strongly agree) – 5 (strongly disagree) Satisfaction I found the case interesting 1 (strongly agree) – 5 (strongly disagree) the case was a positive learning experience 1 (strongly agree) – 5 (strongly disagree) 30 Usefulness overall usefulness of the case 1 (highly useless) – 5 (very useful) Satisfaction the case context was interesting 1 (strongly disagree) – 5 (strongly agree) Learning objectives my understanding of the complexities involved in international

transfer pricing was enhanced by the case 1 (strongly disagree) – 5 (strongly agree)

the case helped me understand the subjectivity involved in international transfer pricing


my understanding of how different objectives of a transfer pricing system can conflict with each other was enhanced by the case


the case enhanced my understanding of which of the available 1 (strongly disagree) – 5 (strongly agree)

XXI

transfer pricing methods is applicable in a given situation the case helped me understand tax implications of different transfer

pricing methods for multinational corporations 1 (strongly disagree) – 5 (strongly agree)

my understanding of the problems of double taxation resulting from overlapping tax jurisdictions was enhanced by the case


the case improved my understanding of the advantages and limitations of using APA for determining transfer prices


the case enhanced my understanding of transfer pricing, international taxation, and the relationship between the two beyond that covered in the textbook




Critical thinking and problem-solving skills

the case assignment required critical thinking and problem-solving skills


Skills proficiency understanding the complexities involved in international transfer pricing


X

understanding the subjectivity involved in international transfer pricing


X

understanding how different objectives of a transfer pricing system can conflict with each other


X

understanding which of the available transfer pricing methods is applicable to a given situation


X

understanding the effects on income and taxes of multinational corporations resulting from the application of different transfer pricing methods


X

understanding the problems of double taxation resulting from overlapping tax jurisdictions


X

understanding advantages and limitations of using APA for determining transfer prices


X

33 Knowledge the concept of earning management and how it is done 1 (not familiar) – 7 (highly familiar)

X

the distinction between items that are ‘above the line’ and ‘below the line’ under current IFRS

1 (not familiar) – 7 (highly familiar)

X

the impact of “recycling” items between the Statement of Changes in Equity and the Income Statement on financial position and performance

1 (not familiar) – 7 (highly familiar)

X

the accounting treatment for changes in fair value of “available-for-sale” investments

1 (not familiar) – 7 (highly familiar) X

XXII

the matrix format income statement 1 (not familiar) – 7 (highly familiar) X Realism the case represents a realistic scenario 1 (strongly agree) – 7 (strongly disagree) Critical thinking the case encouraged me to think critically about the relationship

between accounting numbers and performance appraisal 1 (strongly agree) – 7 (strongly disagree)

Satisfaction I found the case interesting 1 (strongly agree) – 7 (strongly disagree) the case was a positive learning experience 1 (strongly agree) – 7 (strongly disagree) 35 Knowledge how familiar are you with the ramifications of the Sarbanes-Oxley

Act of 2002? 1 (not familiar) – 7 (familiar) X

how familiar are you with the concept of corporate governance in the US?

1 (not familiar) – 7 (familiar) X

how familiar are you with the concept of corporate governance in Mexico?


how familiar are you with the term independence as it relates to a company’s Board of Directors?


how familiar are you with how businesses are organized in Mexico? 1 (not familiar) – 7 (familiar) X how familiar are you with the term financial ‘transparency’ as it

relates to corporation? 1 (not familiar) – 7 (familiar) X

how important do you believe the Securities and Exchange Commission is to the capital markets in the US?

1 (unimportant) – 7 (important)

how knowledgeable are you about the differences between majority and minority shareholder interests

1 (unknowledgeable) – 7 (knowledgeable)

36 Knowledge economic history of the US 1 (not familiar at all) – 7 (expert) X history of accounting and auditing 1 (not familiar at all) – 7 (expert) X auditing’s role in corporate governance 1 (not familiar at all) – 7 (expert) X board of directors’ responsibilities in corporate governance 1 (not familiar at all) – 7 (expert) X conflicts in the relationship between corporate management and

shareholders 1 (not familiar at all) – 7 (expert) X

38 Learning objectives understanding an audit client’s business strategy is essential for performing an effective audit

1 (strongly disagree) – 5 (strongly agree) X

external auditors should focus more on the risk of errors in judgment and application of GAAP than on the risk of poor strategic business decisions made by a client


X

risks arising from a change in a client’s business strategy are important in the long run, but they are unlikely to create audit risks of the current periode


the ALI case enhanced my understanding of how strategic business risks affect the risk of material misstatement


39 Learning objectives by completing the financial statement cases, I gained a better 1 (strongly agree) – 5 (strongly disagree)

XXIII

understanding of how real companies use management accounting tools

the financial statement cases helped me appreciate the difficult judgments and decisions that accountants must make when applying management accounting concepts to complex real world businesses


the financial statement cases helped me understand that many management accounting analyses do not necessarily have a single “correct” answer


applying many different management accounting tools to the same real-world company provided continuity and helped me integrate the course material


I am more comfortable reading and interpreting companies’ annual reports than I was before I completed the financial statement cases


Difficulty the financial statement cases were challenging 1 (strongly agree) – 5 (strongly disagree) Satisfaction it was interesting to see how real-world companies use management

accounting tools 1 (strongly agree) – 5 (strongly disagree)

Teamwork skills working as a group to complete the financial statement cases helped e learn to be an effective member of a group


Recommendation I wish that more accounting courses incorporated real companies’ financial statements


Satisfaction overall, the financial statement cases provided a beneficial learning experience


41 Knowledge agency issues associated with stock-based compensation 1 (low knowledge) – 7 (high knowledge) X restricted stock as used in employee compensation packages 1 (low knowledge) – 7 (high knowledge) X accounting policies for determining compensation expense

associated with restricted stock 1 (low knowledge) – 7 (high knowledge) X

individual/corporate tax implications associated with restricted stock issues

1 (low knowledge) – 7 (high knowledge) X

42 Realism the JKN provides a realistic business situation 0 (strongly disagree) – 100 (strongly agree) Satisfaction I enjoyed working on the JKN case 0 (strongly disagree) – 100 (strongly agree) Teamwork skills completing the JKN case was a good lesson in teamwork skills 0 (strongly disagree) – 100 (strongly agree) Learning objectives the JKN case added to my textbook knowledge and helped me to

better understand the real-world issues faced by auditors when dealing with client continuance issues


the JKN case helped me to better understand real world independence issues that might confront auditors


the JKN case helped me to better understand risk containment issues that auditors must consider as they deal with clients


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Recommendation I believe I would learn more and would be better prepared for the business world if my accounting professors would use more case studies like the JKN case


43 Learning objectives your understanding of the concepts and techniques used in ABC 1 (novice) – 7 (expert) your understanding of how ABC provides more accurate information

about product profitability than traditional costing methods 1 (novice) – 7 (expert)

your understanding of the concept of marginal cost, and how to use marginal cost analysis in a decision-making context

1 (novice) – 7 (expert)

Realism the Denim Finishing Case provided a realistic context for studying ABC

1 (disagree) – 7 (agree)

Satisfaction the Denim Finishing Case was interesting 1 (disagree) – 7 (agree) overall, I think the Denim Finishing Case was beneficial 1 (disagree) – 7 (agree) 44 Knowledge rate your knowledge of cost allocation bases 1 (unknowledgeable) – 7 (knowledgeable) rate your knowledge of indirect versus direct costs 1 (unknowledgeable) – 7 (knowledgeable) rate your knowledge of single versus multiple drivers 1 (unknowledgeable) – 7 (knowledgeable) rate your knowledge of cost objects 1 (unknowledgeable) – 7 (knowledgeable) rate your knowledge of distinguishing between variable and fixed

costs 1 (unknowledgeable) – 7 (knowledgeable)

Learning objectives I try to develop multiple alternatives before making a decision 1 (strongly disagree) – 7 (strongly agree) I contemplate how decisions I make will impact other people,

including individuals I do not personally know 1 (strongly disagree) – 7 (strongly agree)

I am most concerned about my individual well being when making decisions


I assess the consequences of various alternatives when making decisions


in general, most ethical issues involve a clearly right or wrong solution


45 Knowledge transfer pricing 1 (low level) – 7 (high level) X criteria for using a constrained resource 1 (low level) – 7 (high level) X opportunity cost 1 (low level) – 7 (high level) X relevant costs for decision making 1 (low level) – 7 (high level) X Skills proficiency transfer pricing causes additional negotiations and agreements 1 (low level) – 7 (high level) X power of divisions influences the level of the transfer price 1 (low level) – 7 (high level) X company-based incentives result in a higher overall company profit

than profit-center based 1 (low level) – 7 (high level) X

centralized planning is superior to alternative coordination instruments for decentralized units

1 (low level) – 7 (high level) X

46 Satisfaction I enjoyed the case 1 (strongly agree) – 5 (strongly disagree)

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Critical thinking the case required me to use critical-thinking skills 1 (strongly agree) – 5 (strongly disagree) Difficulty the case included too much financial data 1 (strongly agree) – 5 (strongly disagree) the case questions were too difficult to answer 1 (strongly agree) – 5 (strongly disagree) Learning objectives the case increased my understanding of the statement of

comprehensive income 1 (strongly agree) – 5 (strongly disagree)

the case increased my knowledge of the issues related to reporting for impairment of assets and marketable securities


the case increased my appreciation of the judgments involved in preparing financial statements


the case enhanced my ability to do accounting research 1 (strongly agree) – 5 (strongly disagree) I estimate that I spent … hours and/or … minutes preparing this case open question 45 Usefulness how much did the Summer Technology case help you to understand

the judgments involved in financial statement preparation 1 (unhelpful) – 10 (helpful)

how much did the Summer Technology case help you to understand the year-end accounting process

1 (unhelpful) – 10 (helpful)

how much did the Summer Technology case help you to understand the possible conflicts of interest faced by management


how much did the Summer Technology case help you to prepare for the final exam


Satisfaction how interesting did you find the Summer Technology case 1 (boring) – 10 (interesting) Learning objectives the case integrated financial-reporting decisions with financial

statement analysis 1 (strongly disagree) – 5 (strongly agree)

the case helped me understand how business decisions impact both current and future financial statements


the case demonstrated how earnings can be managed to produce desirable financial results


the case raised ethical issues in financial reporting and business decision making


Clarity & Realism did you find anything in the case unclear or unrealistic? If so, what …?

open question

Recommendation would you recommend that instructors at other universities use this case? why or why not?

open question

Experience how many cases of this style have you used previously in this accounting class?

open question

how many cases of this style have you used in other nonaccounting classes?

open question

Extra comment in the space below, please provide any other comments you have regarding the case

open question

XXVI

48 Realism the case is a good illustration of a real-world application of ABC 1 (strongly disagree) – 5 (strongly agree) Critical thinking the case encouraged me to think critically about the application of

ABC 1 (strongly disagree) – 5 (strongly agree)

Satisfaction I found the case interesting 1 (strongly disagree) – 5 (strongly agree) the case was a positive learning experience 1 (strongly disagree) – 5 (strongly agree) 50 Learning objectives how much opportunity did you have to help a local business while

completing the restaurant project relative to completing textbook readings and traditional homework assignments?

0 (much less) – 50 (same) – 100 (much more)

how much opportunity did you have to perform self-directed learning while completing the restaurant project relative to textbook readings and traditional homework assignments?


how much effort were you willing to put into this project, relative to textbook readings and traditional homework assignments?


how much did the restaurant project allow you to develop skills useful to your future career relative to textbook readings and traditional homework assignments?


Usefulness in comparison to doing a textbook project or a textbook case, how much do you feel you learned from doing the restaurant project?


relative to textbook readings and traditional homework assignments, how much did you learn about internal controls by completing the restaurant project?


in comparison to doing a textbook project or a textbook case, how much did you enjoy doing the restaurant project.


how much did you learn about internal control in a restaurant setting by completing the restaurant project?


did you apply any textbook knowledge to complete the restaurant project?


did you perform any observation or inquiry techniques when completing the restaurant project?


how much did you learn about interacting with audit clients while completing the restaurant project?


53 Learning objectives I better understand that new accounting statements raise new problems as well as solve old ones


I have a better understanding of the difficulties in assessing the true value of goodwill from working this case


my understanding of how to account for impairment of goodwill was increased by the case


my understanding of how to account for the origination of goodwill 1 (strongly disagree) – 6 (strongly agree)

XXVII

during acquisition was increased by working the case Usefulness the discussion of the issues of the case was useful 1 (strongly disagree) – 6 (strongly agree) Satisfaction overall, the learning experience from working this case was positive 1 (strongly disagree) – 6 (strongly agree)

Learning objectives my ability to research controversial accounting issued using accounting literature was increased by working on the case


my ability to write a professional memo to another business person improved after working the case


Satisfaction overall, this case was one of the best accounting cases that I have been assigned


57 Learning objectives completing this case assisted me in understanding the principles of ABC


completing this case assisted me in understanding the accounting treatment of manufacturing costs versus nonmanufacturing costs


completing this case assisted me in understanding the importance of accurate costs in strategic and operating decisions


making learning materials dynamically interactive and online is important


Usefulness completing the case is a good practice of computing writing skills 1 (strongly agree) – 5 (strongly disagree) completing the case is a good practice of teamwork skills 1 (strongly agree) – 5 (strongly disagree) insights gained from this case will help me in work settings 1 (strongly agree) – 5 (strongly disagree) 54 Realism the ALLTEL Pavilion case provides a realistic business situation 0 (no opinion) – 1 (strongly disagree) – 6 (strongly

agree)

Learning objectives the ALLTEL Pavilion case enhanced my understanding of cost-volume profit analysis

0 (no opinion) – 1 (strongly disagree) – 6 (strongly agree)

before working on the ALLTEL Pavilion case, I knew that firms are likely to have multiple sources of revenues with vastly different behaviour patterns


the ALLTEL Pavilion case made me aware or enhanced my awareness of the importance of recognizing multiple sources of revenues and differences in their behaviour patterns


Teamwork skills working as a group in the ALLTEL case allowed me to learn how to be an effective member in a group project


Difficulty the ALLTEL case was a challenging case 0 (no opinion) – 1 (strongly disagree) – 6 (strongly agree)

Satisfaction I had fun working on the ALLTEL case 0 (no opinion) – 1 (strongly disagree) – 6 (strongly agree)

overall, the Pavilion case provided a beneficial learning experience 0 (no opinion) – 1 (strongly disagree) – 6 (strongly

XXVIII

agree) Recommendation I would like to see more cases like the ALLTEL case used in classes 0 (no opinion) – 1 (strongly disagree) – 6 (strongly

agree)

Learning objectives the ALLTEL Pavilion case improved my understanding of the roles cost-volume-profit analysis and operating leverage could play in making strategic decisions, negotiating contracts, and identifying critical success factors


59 Learning objectives my understanding of the control environment component of internal control is

1 (weak) – 9 (strong)

my understanding of the actual audit practice environment with regard to assessing the control environment is


my understanding of the complexities faced by audit practitioners with regard to assessing the control environment is


Usefulness practice with writing professional memos will benefit me in my career


given what I learned 1 (very inappropriate) – 9 (very appropriate) 60 Learning objectives how much did the “Same Difference” case help you to understand

what impact transfer prices may have on different parties 1 (unhelpful) – 10 (helpful)

how much did the “Same Difference” case help you understand how the application of different transfer-pricing policies may improve the situation described in the case


how much did the “Same Difference” case help you understand the positive and negative impact bonuses may have on mangers’ decision making


Satisfaction how interesting was the “Same Difference” case 1 (boring) – 10 (interesting) Clarity & Realism did you find anything in the case unclear or unrealistic? If so, what

specific parts? open question

would you have liked any additional information to aid in your understanding? What information?

open question

Recommendation would you recommend that instructors at other universities use this case? Why or why not?

open question

Experience how many in-class discussions have you used previously in this accounting class?

open question

how many in-class discussions have you used previously in other classes?

open question

other comments open question 58 Realism the GE case provided a realistic context for studying ABC

implementation 1 (strongly disagree) – 5 (strongly agree)

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the GE case provided a realistic context for studying the behavioural factors that aid or hinder ABC adaption


the GE case provided a behavioural perspective of ABC systems that differs from other ABC cases that you have studied in management accounting classes


Satisfaction assuming the role of a business consultant added to your level of interest in the GE case


Usefulness the GE case provided a beneficial opportunity to practice your oral presentation skills


the GE case was an effective unstructured problem-solving skills 1 (strongly disagree) – 5 (strongly agree) Teamwork skills the GE case was an effective group project 1 (strongly disagree) – 5 (strongly agree) Satisfaction overall, the GE case was a beneficial learning experience 1 (strongly disagree) – 5 (strongly agree) 64 Knowledge rate your level of knowledge of general internal controls 1 (low knowledge) – 7 (high knowledge) rate your level of knowledge of system security controls 1 (low knowledge) – 7 (high knowledge) rate your level of knowledge of network operating systems 1 (low knowledge) – 7 (high knowledge) rate your level of knowledge of password protection issues 1 (low knowledge) – 7 (high knowledge) Difficulty rate how comfortable you feel assessing risk associated with

network operating system controls 1 (highly uncomfortable) – 7 (highly comfortable)

rate how comfortable you feel importing data from ASCII files into Microsoft Excel

1 (highly uncomfortable) – 7 (highly comfortable)

rate how comfortable you feel using PivotTables in Microsoft Excel 1 (highly uncomfortable) – 7 (highly comfortable) rate how comfortable you feel importing data from ASCII files into

Microsoft Acces 1 (highly uncomfortable) – 7 (highly comfortable)

rate how comfortable you feel using Microsoft Acces tables 1 (highly uncomfortable) – 7 (highly comfortable) rate how comfortable you feel creating queries in Microsoft Acces 1 (highly uncomfortable) – 7 (highly comfortable) Usefulness I believe it is important to evaluate network operating system

security when assessing risk for a financial statement audit 1 (strongly disagree) – 7 (strongly agree)

I do not think financial statement auditors need to know how to evaluate network operating system security controls


67 Learning objectives overall, the case increased my accounting skills 1 (strongly disagree) – 11 (strongly agree) the case increased my understanding of how to apply an actual

GAAP standard 1 (strongly disagree) – 11 (strongly agree)

the case increased my understanding of how differences in accounting methods affect financial statements


the case increased my understanding of accrual accounting 1 (strongly disagree) – 11 (strongly agree) the case increased my understanding of how differences in

accounting methods affect interpretations that users might give to the financial statements


XXX

69 Usefulness the case was relevant to the course material 1 (disagree) – 7 (agree) the case was worthwhile overall 1 (disagree) – 7 (agree) Realism the case was realistic 1 (disagree) – 7 (agree) Learning objectives the case enhanced my understanding of health and welfare plans 1 (disagree) – 7 (agree) the case improved my understanding of the preparation of audit

work papers 1 (disagree) – 7 (agree)

the case improved my understanding of working in an audit team 1 (disagree) – 7 (agree) the case improved my understanding of audit testing of investments 1 (disagree) – 7 (agree) the case improved my understanding of audit testing of receivables 1 (disagree) – 7 (agree) 71 Learning objectives researching topics using the AICPA professional standards 0 (no knowledge/underst) – 10 (complete

knowledge/underst) X

the difference between the nature of services classified as auditing, attestation, or consulting

0 (no knowledge/underst) – 10 (complete knowledge/underst)

X

types of services that cannot or should not be performed by CPAs 0 (no knowledge/underst) – 10 (complete knowledge/underst)

X

the differences between engagement requirements and characteristics that dictate the professional standard that applies


X

the differences between alternative types of engagements 0 (no knowledge/underst) – 10 (complete knowledge/underst)

X

the differences between alternative reports that a practitioner can prepare


X

the differences between how widely the practitioner’s report can be distributed and conditions required for its distribution


X

specific types of practitioner assurance services, such as WebTrust Services, or SysTrust Services


X

the purpose of ISO-9000 certification and organizations involved in that process


X

the 1977 Foreign Corrupt Practices Act 0 (no knowledge/underst) – 10 (complete knowledge/underst)

X

appropriate type of engagement needed to provide an internal control assurance for each of the following purposes:


X

- to provide assurance to network and hub trading partners that electronic data will be processed quickly, completely, correctly, and confidentially


X

- to provide assurance to e-commerce retail web customers that a site works properly and is secure


X

- to provide assurance to general creditors that disaster recovery systems are appropriate, to avoid disruption of


X

XXXI

service in the event of a disaster - to provide assurance to the Board of Directors’ oversight

committees that internal controls are strong and result in a controlled environment


X

- to provide assurance about internal controls for purposes of obtaining ISO-9000 certification


X

- to provide assurance to independent auditors of the financial statements on internal controls strength


X

- to evaluate and recommend improvements to the client’s internal control system


X

Satisfaction the case was beneficial 1 (strongly disagree) – 10 (strongly agree) Usefulness the case improved my research skills related to professional

standards 1 (strongly disagree) – 10 (strongly agree)

the case introduced me to important relevant accounting topics 1 (strongly disagree) – 10 (strongly agree) Satisfaction the case was interesting 1 (strongly disagree) – 10 (strongly agree) Difficulty the case was challenging 1 (strongly disagree) – 10 (strongly agree) Satisfaction I enjoyed completing the case 1 (strongly disagree) – 10 (strongly agree) 70 Knowledge perceived knowledge of ABC concepts 1 (low level of knowledge/agr) – 7 (high level) perceived knowledge of group-based incentives 1 (low level of knowledge/agr) – 7 (high level) perceived knowledge of tournament incentives 1 (low level of knowledge/agr) – 7 (high level) agreement with better cost information leads to const minimisation 1 (low level of knowledge/agr) – 7 (high level) agreement with incentives impact use of cost information 1 (low level of knowledge/agr) – 7 (high level) 72 Learning objectives this project gave me useful experience in spreadsheeting 1 (strongly disagree) – 5 (strongly agree) because of the project, I better understand the relationship between

the individual and corporate returns 1 (strongly disagree) – 5 (strongly agree)

the project enhanced my ability to think like a tax planner 1 (strongly disagree) – 5 (strongly agree) I am more competent at building tax-based spreadsheets as a result

of this project 1 (strongly disagree) – 5 (strongly agree)

Usefulness overall, I think that this is a useful project 1 (strongly disagree) – 5 (strongly agree) 73 Learning objectives how much did the BI case help you to understand factors that

influence the preparation of financial statements 1 (unhelpful) – 10 (helpful)

how much did the BI case help you to understand factors that affect the use and interpretation of financial statements


Satisfaction how interesting was the BI case 1 (boring) – 10 (interesting) how entertaining was the BI case 1 (tiresome) – 10 (entertaining) Learning objectives the case reviewed some key financial statement calculations 1 (strongly disagree) – 5 (strongly agree) the case integrated financial reporting decisions with financial

statement analysis 1 (strongly disagree) – 5 (strongly agree)

XXXII

the case helped me understand how business decisions impact both current and future financial statements


the case demonstrated how anticipated uses of financial statements could influence financial reporting decisions


the case demonstrated how earning can be managed to produce desirable financial results


the case raised ethical issues in financial reporting and business decision making


Clarity & Realism did you find anything in the case unclear or unrealistic? open question Recommendation would you recommend that instructors at other universities use this

case? open question

Experience how many cases of this style have you used previously in this accounting class?

open question

how many cases of this style have you used in other nonaccounting classes?

open question

other comments open question 75 Learning objectives to what extent has your knowledge of the following issues

been affected by working on the case 0 (no effect) – 6 (great effect)

- in considering non financial information in the audit planning process

- information search in the audit planning process - in maintaining professional scepticism in the audit

planning process

- in integrating both financial and non financial information in the audit planning process

- the importance of analytical review in the audit planning process

- the importance of non-financial information in the SOX 404 related control evaluation process

- the importance of non-financial information in the fraud detection process

Usefulness what parts of the case do you think were most useful in furthering your understanding of the importance of non-financial information in the audit planning process?

open question

what parts of the case do you think were most useful in open question

XXXIII

helping you integrate financial and non-financial information? what parts of the case do you think were most useful in

furthering your understanding of the importance of information search in the audit planning process?

open question

what parts of the case do you think were most useful in furthering your understanding of the need to maintain professional scepticism in the audit planning process?

open question

77 Learning objectives the SP case improved my appreciation for the issues of going concern


the case required critical thinking 1 (strongly disagree) – 5 (strongly agree) the case was relevant to topics in Financial Analysis. 1 (strongly disagree) – 5 (strongly agree) the case improved my understanding of the application of

ratio analysis 1 (strongly disagree) – 5 (strongly agree)

the case improved my understanding of the importance of judgement in financial reporting issues


the case improved my ability to do professional research 1 (strongly disagree) – 5 (strongly agree) Difficulty the grade our team received and the level of difficulty of the

assignment were appropriate 1 (strongly disagree) – 5 (strongly agree)

Teamwork skills this assignment is handled best by working in groups 1 (strongly disagree) – 5 (strongly agree) 78 Learning objectives rate your perceived level of learning 1 (I have learned nothing form the exercise) – 10

(I have an excellent understanding of the concepts employed in the exercise)

79 Learning objectives having completed the exercise on control environment and fraud risk assessment, do you feel your understanding of the control environment component of internal control is weaker or stronger?

1 (weaker) – 9 (stronger)

having completed the exercise on control environment and fraud risk assessment, do you feel your understanding of fraud risk assessment is weaker or stronger

1 (weaker) – 9 (stronger)

the presentation of the control environment and fraud risk material helped me put the abstract concepts of the text into a more concrete setting


80 Learning objectives understanding of business risk assessment 1 (weak) – 9 (strong) X understanding of difficulties faced in assessing business risk 1 (weak) – 9 (strong) X client’s financial reporting quality is important to business 1 (strongly disagree) – 9 (strongly agree) X

XXXIV

risk assessment Realism realism of Premier Punch case 1 (unrealistic) – 9 (realistic) Satisfaction interest level of Premier Punch case 1 (boring) – 9 (interesting) Learning objectives better understanding of business risk assessment 1 (strongly disagree) – 9 (strongly agree) Satisfaction Premier Punch case was a good use of my time 1 (strongly disagree) – 9 (strongly agree) 81 Learning objectives cost-allocation bases 1 (no understanding) – 10 (total understanding) X incremental costing 1 (no understanding) – 10 (total understanding) X market forces 1 (no understanding) – 10 (total understanding) X cost-allocation bases 1 (no learning) – 10 (great learning) incremental costing 1 (no learning) – 10 (great learning) market forces 1 (no learning) – 10 (great learning) 82 Learning objectives completing the HM case helped me understand the factors that

influence an auditor’s going concern reporting decision 1 (strongly agree) – 5 (strongly disagree)

completing the HM case helped me understand the auditor’s liability under the SEC Act of 1934


Satisfaction overall, completing the HM case was a valuable learning experience


Recommendation I recommend that the HM case be assigned in future semesters 1 (strongly agree) – 5 (strongly disagree) 84 Difficulty the case was reasonably understood 1 (strongly disagree) – 5 (strongly agree) the case and its questions would be appropriate for an

undergraduate advanced financial accounting course that deals specifically with partnership accounting


considering my prior coursework and what I’ve learned in this course to date, I had an adequate background to sufficiently answer the questions included in the case


Learning objectives the case helped me better understand the issues involved in partnership dissolutions


adding data on actual law firm mergers and dissolutions to the case study would: (a) provide the additional background materials needed to have the case ‘make sense’; (b) make the case more interesting; and (c) generally improve the case as a whole


Satisfaction what do you like/don’t you like about the case open question 85 Learning objectives completing the case helped me to understand cost-volume 1 (strongly agree) – 5 (strongly disagree)

XXXV

principles and relationships completing the case helped me to understand regression

analysis and cost estimation techniques 1 (strongly agree) – 5 (strongly disagree)

completing the case helped me to understand the impact of the time value of money


completing the case required me to integrate my knowledge of specific concepts and procedures in managerial accounting


the learning I derived from the case was worth the time spent 1 (strongly agree) – 5 (strongly disagree) the case should be assigned in future semesters of the course 1 (strongly agree) – 5 (strongly disagree) Clarity clarity of written material including directions 1 (clear) – 5 (unclear) Satisfaction how interesting was the case 1 (interesting) – 5 (boring) Realism how realistic was the case 1 (realistic) – 5 (unrealistic) Usefulness overall, how useful was the case in your study of managerial

accounting 1 (highly useful) – 5 (highly useless)

86 Learning objectives the following skills are important for this course - research skills - problem solving - writing skills - verbal communication skills - administrative and organisational skills - trust account skills - team work - professionalism


the binding rulings assignment made effective use of the following skills

- - research skills - problem solving - writing skills - verbal communication skills - administrative and organisational skills - trust account skills - team work - professionalism


assignments of this type are appropriate for assessing the skills listed in question 1


XXXVI

overall, this assignment made effective use of the skills listed in question 1


Satisfaction this assignment was not a useful learning tool 1 (strongly disagree) – 5 (strongly agree) Usefulness I expect this assignment will be useful in preparing for

professional practice 1 (strongly disagree) – 5 (strongly agree)

Teamwork skills working in groups hindered me in completing the assignment 1 (strongly disagree) – 5 (strongly agree) 87 Realism the Sanac case provided a realistic business situation 1 (total disagree) – 5 (total agree) Critical thinking the case encouraged me to think critically about the

appropriateness of a traditional ABC system 1 (total disagree) – 5 (total agree)

Learning objectives the Sanac case was helpful in understanding the difference between “rate-based” ABC and “time-driven” ABC

1 (total disagree) – 5 (total agree)

the Sanac case enhanced my understanding of the concept of “time-drivers”, as used in time-driven ABC


completing the case assisted me in understanding how a time-driven ABC model can be setup


Learning experience overall, the Sanac case was a beneficial learning experience 1 (total disagree) – 5 (total agree) Challenging the Sanac case was a challenging case 1 (total disagree) – 5 (total agree) Difficulty the Sanac case was more difficult, compared to the other cases

we had in management accounting 1 (total disagree) – 5 (total agree)

XXXVII

APPENDIX 3: VRAGENLIJSTEN

Questionnaire # 1

1. Group number: _______

2. Student number: _______ 3. Your group has been assigned an objective. What is your group’s objective?

______________________________________________________________ 4. Circle a number below from 0% (no confidence) to 100% (complete confidence) that

indicates the likelihood that your group will be successful.

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% no confidence complete confidence

5. Indicate to what extent you agree or disagree with the following statements. There are no right or wrong answers.

Use the following scale:


Moderately Disagree

Slightly Disagree

Neutral Slightly Agree

Moderately Agree

Strongly Agree

(Circle the most appropriate answer for each item)

5. I will take this objective seriously. 1 2 3 4 5 6 7

6. I expect my group to do a good job. 1 2 3 4 5 6 7

7. I want my group to be successful. 1 2 3 4 5 6 7

8.

I have experience using LEGOs. 1 2 3 4 5 6 7

9. How many different redesigns do you think your group will attempt? ____________________________________________________________________

10. Do you have comments on the instruction sheets so far?

____________________________________________________________________

XXXVIII

11. Indicate to what extent you are familiar with the following concepts. There are no right or wrong answers.

Use the following scale:

1 2 3 4 5 6 7 Not

familiar Moderately not familiar

Slighty not familiar

Neutral Slightly familiar

Moderately familiar

Highly familiar


11. How familiar are you with cost management during new product development? 1 2 3 4 5 6 7

12. How familiar are you with the concept of design-to-cost? 1 2 3 4 5 6 7

13. How familiar are you with trade-offs during new product development? 1 2 3 4 5 6 7

14.


1 2 3 4 5 6 7

Questionnaire # 2 1. Group number: _______

2. Student number: _______

15. Approximately how many times did your group redesign your truck (or parts of the truck)? ___________________________________

16. To what extent did time pressure limited your group’s effectiveness? Please, circle a

number. 1 2 3 4 5

Not at all Partly Somewhat Mostly Completely

17. To what extent did the timing of when you received your design change information affected your truck building experience? Please, circle a number

1 2 3 4 5

Caused no frustration

Caused some frustration

Caused moderate frustration

Caused general frustration

Caused a lot of frustration

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18. Ho do you think your group performed compared to the rest of the groups?

5 We performed in the top 10% of the groups.

4 We performed in the top 25% of the groups. 3 We performed in the middle of the groups.

2 We performed in the bottom 25% of the groups. 1 We performed in the bottom 10% of the groups.

Indicate to what extent you agree or disagree with the following statements. There are no right or wrong answers. Use the following scale:


Moderately Disagree

Slightly Disagree


Moderately Agree

Strongly Agree

19. The instruction we received were clear. 1 2 3 4 5 6 7

20. Overall, the redesign exercise was clear. 1 2 3 4 5 6 7

21. I found it comfortable using the LEGO parts during the truck redesign exercise. 1 2 3 4 5 6 7

22. I understood how to use the product costing worksheet. 1 2 3 4 5 6 7

23. Completing the redesign exercise is a good practice of teamwork skills. 1 2 3 4 5 6 7

24. The objective of our group was easy to attain. 1 2 3 4 5 6 7

25. We knew exactly the cost reduction objective to aim for. 1 2 3 4 5 6 7

26. Working in group hindered me in completing the redesign exercise. 1 2 3 4 5 6 7

27. It was difficult to achieve our group’s objective. 1 2 3 4 5 6 7

28. The cost reduction objective of our group was rather vague. 1 2 3 4 5 6 7

29. I enjoyed working on the redesign exercise. 1 2 3 4 5 6 7

30. The truck redesign exercise was interesting. 1 2 3 4 5 6 7

XL

Questionnaire # 3 1. Group number: _______ 2. Student number: _______

Indicate to what extent you agree or disagree with the following statements. There are no right or wrong answers. Use the following scale:


Moderately Disagree

Slightly Disagree


Moderately Agree

Strongly Agree

31. The truck redesign exercise was a good illustration of a real-world application of redesign. 1 2 3 4 5 6 7

32. The truck redesign exercise provided a realistic context for studying design-to-cost. 1 2 3 4 5 6 7

33. Overall, the truck redesign exercise was a beneficial learning experience. 1 2 3 4 5 6 7

34. By completing the exercise, I gained a better understanding of how the selection of materials influences the product cost.

1 2 3 4 5 6 7

35. The truck redesign exercise helped me understand that the number of unique components has an impact on the product cost.

1 2 3 4 5 6 7

36. By completing the truck redesign exercise, I experienced how cost reduction can be built in from in the design stage.

1 2 3 4 5 6 7

37. The exercise helped me understand the trade-off that designers must make between quality requirements and product cost.

1 2 3 4 5 6 7

38. The truck redesign exercise improved my understanding of the technique of target costing. 1 2 3 4 5 6 7

39. The truck redesign exercise was more useful, compared to self-study of chapter 17 in the textbook. 1 2 3 4 5 6 7

40. The truck redesign exercise was more useful, compared to traditional lectures (Powerpoints). 1 2 3 4 5 6 7

41.

The truck redesign exercise was more useful, compared to other case we have seen in this class (Case Construct, Case Seligram, Case Classic Pen Company).

1 2 3 4 5 6 7

42. I recommend using this truck redesign exercise again in this course, next year. 1 2 3 4 5 6 7

43. I recommend that instructors at other universities use this truck redesign exercise in a management accounting class.

1 2 3 4 5 6 7

XLI

44. What did you like about the truck redesign exercise?

_________________________________________

45. In what way could the truck design workshop have been improved? ________________________________________________________

46. What is your age? _____________

47. What is your gender: 1 Male 2 Female 48. Wat is je huidige studierichting?

1) Geografie 6) Chemie 2) Geologie 7) Wiskunde

3) Bio-ingenieur 8) Fysica en sterrenkunde 4) Ingenieurswetenschappen

5) Informatica

9) andere:______________________

49. Year of full-time work experience: ___________________

Indicate to what extent you are familiar with the following concepts. There are no right or wrong answers. Use the following scale:

1 2 3 4 5 6 7 Not

familiar Moderately not familiar

Slighty not familiar

Neutral Slightly familiar

Moderately familiar

Highly familiar


50. How familiar are you with cost management during new product development? 1 2 3 4 5 6 7

51. How familiar are you with the concept of design-to-cost? 1 2 3 4 5 6 7

52. How familiar are you with trade-offs during new product development? 1 2 3 4 5 6 7

53.


1 2 3 4 5 6 7

didactisch materiaal in de accounting...

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