Using a Systems Perspective in Cost/Management Accounting to Teach Learning and Thinking Skills.

The purpose of this paper is to illustrate how learning and thinking skills can be enhanced by integrating a systems perspective into the cost/management accounting course. Five metacognitive skills (motivation, attention, organization, elaboration and monitoring) are needed for students' learning to learn and their development of higher level thinking skills. A systems approach for teaching cost/management accounting is presented which can be used to develop these skills. The systems approach not only enhances the development of metacognitive skills, but also facilitates the students' transition to the profession by emphasizing the environment in which managerial accounting information is used. The approach incorporates the skills into the teaching of domain-specific (in this case, cost accounting) knowledge. The respective roles of the instructor and the student in using the systems perspective to develop metacognitive skills are identified. Sample course materials are presented.