One Experience with the V.K. Gadget Company An Introduction to Managerial Accounting

Authors

  • Robert J. Lord

Abstract

During the past three years I have been teaching management accounting to MBA students at the Amos Tuck School of Business Administration, Dartmouth College, Hanover, New Hampshire; and at the School of Business Administration, the University of Western Ontario, London, Canada. At both institutions I have utilized an accounting game, developed by Ken Goosen, Associate Professor of Accounting Louisiana Tech University. The purpose of this paper is to briefly introduce the game to you; and then to describe how I have used this game to teach the complexities of the budgeting process, but more importantly, to show students how their behaviour can be directly influenced by the type of reports and information they are provided. Finally, the paper describes problems I encountered in installing this game, first on Dartmouth’s Honeywell 635 and then on Western’s IBM 1130. Hopefully these comments may aid other possible users in their consideration of this very useful learning tool.

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Published

1975-03-13