Using Movie Clips to Help Teach Accounting Principles

Abstract

Movie clips are a useful way to illustrate accounting principles in managerial or cost accounting along with auditing classes. They promote a fun learning environment and student engagement when faculty discusses how the clip illustrates a specific accounting concept. At the discretion of the Professor, movie clips illustrate the concept before or after a presentation to the class. Many found the use of video clips helped students retain the information. Movie clips illustrate managerial or cost accounting concepts such as ethics, the balanced scorecard, budgeting, process re-engineering, selling or processing further, quantitative and qualitative analysis, internal controls, value, and non-value-added activities, continuous improvement and sustainability. Movie clips illustrate auditing concepts such as ethics, learning business operations, internal controls and collusion. Also, video clips address student motivation as part of promoting a fun learning environment in the accounting classroom.