Enseigner la conception de systèmes de comptabilité de gestion

Pascal Fabre and Dominique Bessire

ACCRA, 2006, vol. 12, issue 3, 67-85

Abstract: In the teaching of management accounting, problems in relation with the conception of the system itself are usually neglected. In firms, this may have damageable consequences. Moreover, without a proper analysis of the process of conception, students are not able to make sense of the discipline and therefore are unable to perform an authentic learning. This paper presents the main points to be studied along the three phases of the conception of a management accounting system : fore-project, designing and implementation, with illustrations through a lot of examples mainly drawn from our practice of students? tutoring in varied organisations. The main concern is not to teach methods ready to be used but to incite our students to ask the relevant questions, to make the necessary arbitrages with regard to constraints of simplicity, readability and perenniality of the management accounting systems and finally to be able to implement devices allowing the feeding of the system with reliable data.

Keywords: management accounting; pedagogy; teaching information system (search for similar items in EconPapers)
Date: 2006
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