Regression Analysis: Instructional Resource for Cost/Managerial Accounting

David E. Stout

Accounting Education, 2015, vol. 24, issue 1, 57-73

Abstract: This paper describes a classroom-tested instructional resource, grounded in principles of active learning and a constructivism, that embraces two primary objectives: 'demystify' for accounting students technical material from statistics regarding ordinary least-squares (OLS) regression analysis - material that students may find obscure or overly abstract - and increase student knowledge regarding the use of Excel for cost-estimation purposes. The resource consists of a set of seven student-related files - PowerPoint slides, Word documents, and Excel files - divided into two major parts: four files that deal with simple (i.e., one-variable) linear regression and three files related to the incremental unit-time learning-curve model. A separate Word file, meant for instructors, provides detailed guidance regarding the use of the student-based files. The resource is flexible in that it can be used at both graduate and undergraduate courses in cost/management accounting; customized to meet the needs of individual instructors (coverage of the entire resource requires approximately seven hours of in-class time) and used in conjunction with any cost/management accounting textbook. Throughout the resource many references to related online supplemental materials are provided, including links to relevant online video clips.

Date: 2015
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/09639284.2014.974197 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:accted:v:24:y:2015:i:1:p:57-73

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAED20

DOI: 10.1080/09639284.2014.974197

Access Statistics for this article

Accounting Education is currently edited by Richard Wilson

More articles in Accounting Education from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().