Beyond Problems and Cases: Discussion Materials for Accounting in Executive Programs Business School

Selection or development of classroom materials for an accounting class in an executive program is complicated by the fact that some students enter the program with a substantial knowledge of accounting while others may have no background at all. Furthermore, general management programs do not usually focus on making all students equally knowledgeable about what accountants do and how to use the information that accounting provides. Problems and cases are sometimes not successful as discussion materials in the mixed audience class because some students are not challenged while others are overwhelmed because of their lack of exposure to the methods and principles of accounting. We describe a new class of materials prepared for executive program accounting classes that are based on contemporary events that become the bases for informed discussion among students where learning takes place at each student’s level while working in small groups to understand the problems, possible solutions, and actions that might be taken to clarify issues and solutions to the problems posed. Three examples are described and illustrated