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From Idea Pitch to Business Brief: Entrepreneurial Mindsetting in a Managerial Accounting Principles Course

Dr. Jill E. Christopher, Dr. Robert E. Kleine, III, Dr. Dexter R. Woods, Jr.
Ohio Northern University

This paper presents two integrated course assignments – one for individuals and one for small groups – that encourage students to adopt an entrepreneurial mindset within the context of a managerial accounting principles course.  The assignments consist of individual students preparing competition-quality idea pitches, several of which are then selected for development by student groups into business briefs addressing issues that are problematic to microentrepreneurs.  These active and experiential learning assignments provide an efficient, engaging, and fun way to help achieve entrepreneurial mindsetting and a variety of other learning objectives from university, college, learning theory, accrediting agency, and professional organization sources, including those recently set forth by the Association to Advance Collegiate Schools of Business (AACSB) in its Standards of Accreditation (2013) and by the American Accounting Association (AAA) and the American Institute of Certified Public Accountants (AICPA) in their Pathways Commission Report (2012).
This paper will explain what it means by an entrepreneurial mindset and how helping students cultivate such mindsets furthers various other learning objectives.  The paper will then describe the idea pitch and business brief assignments and how the assignments help satisfy entrepreneurial mindsetting and the other learning objectives.  The paper also contains an appended sample business brief to provide additional guidance for instructors and students.


Accounting Instructors' Report, Spring 2014