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ERIC Number: EJ1107418
Record Type: Journal
Publication Date: 2015
Pages: 17
Abstractor: As Provided
ISSN: ISSN-0963-9284
Regression Analysis: Instructional Resource for Cost/Managerial Accounting
Stout, David E.
Accounting Education, v24 n1 p57-73 2015
This paper describes a classroom-tested instructional resource, grounded in principles of active learning and a constructivism, that embraces two primary objectives: "demystify" for accounting students technical material from statistics regarding ordinary least-squares (OLS) regression analysis--material that students may find obscure or overly abstract--and increase student knowledge regarding the use of Excel for cost-estimation purposes. The resource consists of a set of seven student-related files--PowerPoint slides, Word documents, and Excel files--divided into two major parts: four files that deal with simple (i.e., one-variable) linear regression and three files related to the incremental unit-time learning-curve model. A separate Word file, meant for instructors, provides detailed guidance regarding the use of the student-based files. The resource is flexible in that it can be used at both graduate and undergraduate courses in cost/management accounting; customized to meet the needs of individual instructors (coverage of the entire resource requires approximately seven hours of in-class time) and used in conjunction with any cost/management accounting textbook. Throughout the resource many references to related online supplemental materials are provided, including links to relevant online video clips.
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Publication Type: Journal Articles; Tests/Questionnaires; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A