Abstract:

The paper addresses issues on application of IT tools in educating university student in the areas of controlling and management accounting.

Its first part points out fields in controlling and management accounting where IT systems and tools are applied. Those are: spreadsheet, GL computer-aided systems, ERP systems, tools of Business Intelligence, and systems dedicated to specific issues, as for example: operational budgeting, balanced scorecard or activity-based costing. As the research suggests, spreadsheet is still the most popular tool used by financial controller in Poland. Employers ask about and verify skills in Ms Excel during assessment centers for newcomers. Hence arises the need and necessity to apply spreadsheet teaching in educating students of controlling and management accounting. Syllabi in Polish universities rarely apply spreadsheet teaching in computer laboratories.

The second part of the paper discuses outcomes of a questionnaire survey carried out among students of Faculty of Management in the University of Technology and Life Sciences in Bydgoszcz in June 2014 who attended a Ms Excel-based course of operational controlling and management accounting in the computer laboratory. The survey was aimed at gaining students’ opinions on relevance of spreadsheet-supported courses, usefulness of spreadsheet skills and knowledge during assessment centers while qualifying for a new job, the way the spreadsheet is used (work, home, writing a thesis, and other), and new functions and options learnt during the courses. Students’ opinions univocally support the relevance of spreadsheet-based courses in the process of education.

In the final part of the article the operation of controlling and management accounting computer laboratory at the Faculty of Management of University of Technology and Life Sciences in Bydgoszcz was presented. The lab is equipped with 5 various IT systems that support modeling activity-based costing, operational budgeting and balanced scorecard. Research works are carried out by students who for the purpose of their diploma and master theses elaborate models of activity-based costing, design balances scorecards and define models of operational budgeting for various economy sectors. As a result, a data base of case studies has been developed. They encompass reference models that can be useful in potential practical applications into real life. Students highly asses the opportunity to make use of the laboratory, and their research work is also highly marked.

Conclusions indicate a need for applying IT tools to university courses of controlling and management accounting. The authors recommend changes in the form of teaching in order to adopt the use of spreadsheet or other IT tools and systems. Outcomes also point out that for the purpose of preparation diploma and master theses a specialized and dedicated controlling and management accounting software would be of great importance.

Keywords:

Spreadsheet, management accounting, controlling, teaching, education.