INTERACTIVE SPREADSHEETING: A LEARNING STRATEGY AND EXERCISES FOR CALCULATIVE MANAGEMENT ACCOUNTING PRINCIPLES

This paper provides an active learning strategy with 34 interactive Excel spreadsheets incorporating eight core calculative principles for use in management accounting courses. Central to this ‘interactive learning strategy’ is how the dynamic formula functionality of Excel enables highly complex calculative exercises to be parsimoniously structured in templates with colour-coded instant feedback. Careful design and selection of solution cells focusses learning on core concepts of calculative principles. The strategy involves three forms of interactive learning: students interact with the exercises via the instant feedback functionality, students can interact personally with the instructor, and students can collaboratively interact with other students. With the exercises the learning strategy is easily implementable into in-person and online classes as complements to traditional lecture segments and textbook exercises. It offers a more engaging and more productive learning experience as perceived by students compared to traditional ‘pen and paper’ exercises (for online classes too).