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Using Project-Based Learning (PBL) in Management Accounting Course: Lesson and Reflection From Entrepreneurship Education ∗

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One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to investigate whether the integration of management accounting course in entrepreneurship course will accomplish the objective of entrepreneurship education. This study is derived from the experience of entrepreneurial project course at Management Department of Ciputra University, Surabaya. This study uses an explorative approach to investigate the implementation of project-based learning (PBL) in management accounting course. The result shows variation of output. There are about 91% business can be implemented by business groups and about 33% target achieved. Several management accounting techniques are used in this study, such as balanced score card (BSC), activity-based costing (ABC), activity-based management (ABM), cost-volume-profit (CVP) analysis, and tactical decision

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One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to investigate whether the integration of management accounting course in entrepreneurship course will accomplish the objective of entrepreneurship education. This study is derived from the experience of entrepreneurial project course at Management Department of Ciputra University, Surabaya. This study uses an explorative approach to investigate the implementation of project-based learning (PBL) in management accounting course. The result shows variation of output. There are about 91% business can be implemented by business groups and about 33% target achieved. Several management accounting techniques are used in this study, such as balanced score card (BSC), activity-based costing (ABC), activity-based management (ABM), cost-volume-profit (CVP) analysis, and tactical decision

Keywords

EntrepreneurshipManagement accountingAccountingBusinessBusiness educationProject accountingCost accountingActivity-based costing

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