Facilitating creativity in management accounting: a computerized business simulation

Abstract

This paper describes the development and use of a computerized business simulation in a second year management accounting course. The simulation has a number of features that were designed to provide students with the opportunity and stimuli to develop creative solutions. Furthermore, the assessment criteria were specifically developed to motivate appropriate information search and yet provide the freedom for creative responses. This paper rationalizes and assesses the key features of the simulation in terms of factors that have been identified as being important in facilitating creativity. The simulation is evaluated in terms of these factors through general comments from academics and students and the students' own self-ratings of creativity. Feedback from academics and the professional body suggest that this simulation is also a useful tool for management accounting educators who wish to provide students with an opportunity for experiential learning.

Keywords:

• management accounting
• creativity
• business simulation

Acknowledgements

The author gratefully acknowledges the financial support provided by a teaching development grant from the University of Newcastle. The author would like to thank two anonymous reviewers, Steve Elliot, Peter Luckett, Suzanne Maloney, Axel Schulz, the students in the course (particularly those who participated in a special focus group), and participants in the ASPCA Accounting Educators' Forum and American Accounting Association 2003 Management Accounting Section Research and Case Conference for their helpful comments.

The simulation described in this paper can be obtained for evaluation purposes by contacting the author.

Notes

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