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A Service Learning Approach to Teaching CVP Analysis in Cost Accounting

Advances in Accounting Education: Teaching and Curriculum Innovations

ISBN: 978-1-80071-702-2, eISBN: 978-1-80071-701-5

Publication date: 2 December 2021

Abstract

This chapter describes a service learning (SL) project implemented in an upper-level undergraduate Cost Accounting course to enhance the coverage of costing concepts. Employing a variation of Lafond, Leauby, and Wentzel (2017) SL task, students actively gather cost data for a business venture by preparing peanut butter and jelly sandwiches which are then donated to a local soup kitchen. Comparison of scores on pre- and post-tests suggests that the SL assignment enhances students’ understanding of key cost accounting concepts. More specifically, improvements in mean post-test scores proved significantly greater in the experimental group after completion of the SL activity than in the control group. Feedback further suggests that students appreciated the opportunity to engage in SL by helping others less fortunate. Active SL tied to course objectives meets The Association to Advance Collegiate Schools of Business (AACSB, 2013) suggestions for honing students’ critical thinking skills, while also helping to instill SL values in future business leaders.

Keywords

Citation

Lafond, C.A. and Wentzel, K. (2021), "A Service Learning Approach to Teaching CVP Analysis in Cost Accounting", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 25), Emerald Publishing Limited, Leeds, pp. 49-66. https://doi.org/10.1108/S1085-462220210000025003

Publisher

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Emerald Publishing Limited

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