Journal of Fundamental and Applied Sciences

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Integration of case study approach, project design and computer modeling in managerial accounting education with a diploma thesis development as an example

Arkadiusz Januszewski


The article presents a case study, project design and computer modeling used as a research method applied in the process of diploma thesis development in managerial accounting education. The main purpose of this work is to present the scope of scientific studies performed by students as part of the diploma thesis development and the education effects which come as a result of the integration of the methods. The paper presents it with an example of the master's dissertation developed in the Laboratory of Management Accounting and Controlling Systems at the Faculty of Management, UTP University of Science and Technology in Bydgoszcz. The thesis concerns the Activity-Based Costing model application for the airport in Bydgoszcz. The conclusions discuss the benefits for students who analyzed the enterprise, developed an Activity-Based Costing model and implemented it in SAS Activity-based Management environment.

Keywords: managerial accounting education, methods, case study, project design, computer modelling, diploma thesis, educational effects, SAS Activity-based Management

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