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ERIC Number: EJ1107458
Record Type: Journal
Publication Date: 2015
Pages: 5
Abstractor: ERIC
Reference Count: 10
ISSN: ISSN-0963-9284
A Compass for Teaching Enterprise Governance
Berg, Terje
Accounting Education, v24 n6 p559-563 2015
A business school's study programme in general and the field of enterprise governance in particular can be characterised as a mosaic, that is, seemingly independent parts that, in the end, create a meaningful totality. Management accounting encompasses many topics and concepts and there seems to be an overwhelming supply of techniques. Sometimes, it can be challenging to guide students through this landscape of accounting models and techniques, appropriately explaining their purposes and applicability in a business setting. This Postcard is aimed at presenting a framework that has been fruitful for this lecturer in introducing and providing an overview of enterprise governance in general, and management accounting particularly, to first-year bachelor's students, master's students and executive students. The framework provides a means to introduce new ideas and facts to students by linking the new knowledge to existing knowledge, thus fostering deep learning as opposed to surface learning, in which new ideas are treated as isolated and unconnected items (see, for instance, Entwistle & McCune, 2013; Entwistle & Nisbet, 2013; Marton & Saljo, 1976; McCune & Entwistle, 2011). The purpose of this framework is to serve as a perspective for enterprise governance (a perspective is a point of view: "perspicere" means to see through, to see clearly), which helps students to see more clearly how and why certain techniques are applied, and how and why they supplement or are substitutes for each other. Thus, this Postcard contributes by being a point of departure for explaining interrelationships, seeing the totality and contributing to better learning outcomes through deep learning within enterprise governance. The next section outlines how this framework was developed and how it can be implemented in the classroom.
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A