Implementation of a Serial-Case Pedagogy in the Introductory Managerial Accounting Course

Abstract

The accounting profession and the business community have called for academics to place more emphasis on presenting accounting to students in an economic-decision context. In response to that call, California State University, Chico (CSU, Chico) applied for and received in 1992 a Fund for the Improvement of Post-Secondary Education (FIPSE) grant to reengineer its introductory accounting curriculum. This paper describes a serial case, created as part of the grant, that introduces a user, decision-making approach into the second semester course that emphasizes managerial accounting. Specifically, the paper defines what is meant by a serial case, then provides an overview of the case, the California Car Company (CCC), a hypothetical manufacturer of electric-powered vehicles. The paper then depicts the types of decisions addressed and accounting information employed by CCC. Issues related to the implementation of the serial case are also discussed. The paper concludes with a discussion of assessment data that document student reactions to the case. Experience with the serial case suggests that it may be a powerful tool for introducing students to business-decision problems and related accounting information.