Figuratively speaking: analogies in the accounting classroom

ABSTRACT

One of the foundational subjects comprising most Master of Business Administration (MBA) programs is an introductory accounting course, in which students are exposed to the study of financial and management accounting at a basic level. For many students accounting is arguably the most feared subject in the MBA program. Although some students embrace the challenge and opportunity to develop an appreciation of accounting, the part it plays in organisations, and its role in management decision-making, for others the prospect of entering the world of accounting is one fraught with apprehension. Frequently described as ‘the language of business’, for students with limited experience or prior instruction in accounting, engaging with this language is formidable, and the demystification of the accounting lexicon represents a major challenge to accounting educators. This paper advocates the use of analogies, metaphors, and similes in helping MBA students understand accounting principles and engage with the conceptual underpinnings of the discipline.

KEYWORDS:

• Accounting education
• MBA
• student engagement
• analogies
• metaphors
• similes

Acknowledgements

I gratefully acknowledge comments on previous versions of this paper from participants at research seminars at the School of Commerce, University of South Australia, and also thank Cheryl McWatters, Carol Tilt, Albie Brooks, Aldónio Ferreira, Gary Harrop, Michael Proctor, and Stefan Schaltegger for their constructive suggestions on the earlier drafts of this paper. In particular, I thank David E. Stout for his advice and comments that inspired the writing of this paper, as well as two anonymous reviewers and Professor Themin Suwardy, the Associate Editor, for their comments and suggestions.

Disclosure statement

No potential conflict of interest was reported by the authors.

ORCID

Basil P. Tucker http://orcid.org/0000-0002-1858-1590

Notes

1 Throughout this paper, the terms ‘course’ and ‘subject’ are used interchangeably.

2 Such as intensive sessions, online education, as well as the more traditional face-to-face methods.

3 See, for example, Gentner and Gentner (1983), Weick (1989), Vosniadou and Ortony (1989), Gentner et al. (2001), Oswick, Keenoy, and Grant (2002), Cornelissen (2005), Gavetti, Levinthal, and Rivkin (2005), Billing (2007), Boxenbaum and Rouleau (2011), Okhuysen and Bonardi (2011), Shepherd and Sutcliffe (2011), and Cornelissen and Durand (2014).

4 It may even be contended that the tenets of BPT reflect the adage allegedly attributed to the Jesuit order of the Roman Catholic Church, ‘give me a boy until the age of 7, and I will give you the man’.

5 I thank the Associate Editor and an anonymous reviewer for highlighting these linkages.

6 The term ‘Program’ as used in this paper relates to a collection of prescribed subjects (both compulsory and elective) which when successfully completed leads to the award of MBA.

7 Compulsory core courses are Contemporary Management Skills, Leadership and Change Management, Creative and Accountable Marketing, Strategic Management, The Law for Managers, Managerial Finance, Managerial Economics, International Business, Ethics, Governance and Sustainability, and Accounting for Decision Making.

8 The nature and extent of assessment for all MBA courses (including Accounting for Decision Making) is reviewed on an ongoing basis. Such progressive reviews are especially important because of the requirements of accreditation of the MBA program from bodies (such as the GMAA and EQUIS), but also to achieve deeper levels of student engagement in their discipline knowledge and applied skills.

9 Average managerial experience of students enrolled in this program is seven years.

10 It may also be that such a surface approach to learning reflects a strategic view of the course as something to get through on their way to obtaining their MBA, rather than an opportunity to understand the role and function of accounting, and a recognition of how it informs and is informed by managerial practice.

11 Another way in which the influence of analogies might be assessed is by reflecting on the use of analogies by students themselves in their written submissions or verbal presentations. Such investigation may be a fruitful avenue for further research, as is a more comprehensive comparison of the use and student perception of analogies in various teaching modes (such as face-to-face, online, or intensive modes).

12 For instance, with just over 30% of the analogies cited in Table 3 relating to science, it is fairly obvious to identify the predominant disciplinary background upon which I draw in the classroom. However, analogies from a diverse range of areas can be employed – for example, sport, the arts, politics, history, popular music, current affairs, cooking, and travel can all be utilized as an aid or tool to communicate a point or impart understanding.