{"id":"https://openalex.org/W181917563","doi":null,"title":"Bringing the Factory to the Classroom","display_name":"Bringing the Factory to the Classroom","publication_year":1997,"publication_date":"1997-01-01","ids":{"openalex":"https://openalex.org/W181917563","mag":"181917563"},"language":"en","primary_location":{"id":"mag:181917563","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-19052254/bringing-the-factory-to-the-classroom","pdf_url":null,"source":{"id":"https://openalex.org/S2764687399","display_name":"Journal of accountancy online/Journal of accountancy","issn_l":"0021-8448","issn":["0021-8448"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","jufo-1"],"host_organization":"https://openalex.org/P4320800682","host_organization_name":"American Institute of Certified Public Accountants","host_organization_lineage":["https://openalex.org/P4320800682"],"host_organization_lineage_names":["American Institute of Certified Public Accountants"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of accountancy online/Journal of accountancy","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032235373","display_name":"Cathleen Spalding Burns","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Cathleen S. Burns","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5019988062","display_name":"Sherry K. Mills","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sherry K. Mills","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.2117,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.96525664,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"183","issue":"1","first_page":"56","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9922000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9922000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12671","display_name":"Management and Marketing Education","score":0.006300000008195639,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-accounting-education","display_name":"management accounting education","score":0.9290000200271606},{"id":"https://openalex.org/keywords/production-line-simulation","display_name":"production line simulation","score":0.8169999718666077},{"id":"https://openalex.org/keywords/cost-of-quality","display_name":"quality costs","score":0.746999979019165},{"id":"https://openalex.org/keywords/quality-control","display_name":"quality control","score":0.4699999988079071},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.6179999709129333},{"id":"https://openalex.org/keywords/job-order-costing","display_name":"job order costing","score":0.878000020980835},{"id":"https://openalex.org/keywords/just-in-time-production","display_name":"just-in-time production","score":0.9459999799728394},{"id":"https://openalex.org/keywords/target-costing","display_name":"target costing","score":0.9259999990463257},{"id":"https://openalex.org/keywords/budgeting","display_name":"budgeting","score":0.7490000128746033},{"id":"https://openalex.org/keywords/break-even-point","display_name":"break-even point","score":0.8220000267028809},{"id":"https://openalex.org/keywords/capital-budgeting","display_name":"capital budgeting","score":0.9879999756813049},{"id":"https://openalex.org/keywords/short-term-decision-making","display_name":"short-term decision making","score":0.8640000224113464},{"id":"https://openalex.org/keywords/case-study-assignments","display_name":"case study assignments","score":0.38199999928474426},{"id":"https://openalex.org/keywords/team-based-learning","display_name":"team-based learning","score":0.6980000138282776},{"id":"https://openalex.org/keywords/cross-functional-teams","display_name":"cross-functional teams","score":0.5419999957084656},{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.4749999940395355},{"id":"https://openalex.org/keywords/accounting-education-reform","display_name":"accounting education reform","score":0.3109999895095825},{"id":"https://openalex.org/keywords/active-learning","display_name":"active learning","score":0.38199999928474426}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.6715087890625},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6023135781288147},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5905762910842896},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.5744014978408813},{"id":"https://openalex.org/C2778813691","wikidata":"https://www.wikidata.org/wiki/Q1369832","display_name":"Purchasing","level":2,"score":0.42394426465034485},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4169456958770752},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.35987257957458496},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3429546058177948},{"id":"https://openalex.org/C110354214","wikidata":"https://www.wikidata.org/wiki/Q6314146","display_name":"Engineering management","level":1,"score":0.33482009172439575},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2929191589355469},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.21810954809188843},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:181917563","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-19052254/bringing-the-factory-to-the-classroom","pdf_url":null,"source":{"id":"https://openalex.org/S2764687399","display_name":"Journal of accountancy online/Journal of accountancy","issn_l":"0021-8448","issn":["0021-8448"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","jufo-1"],"host_organization":"https://openalex.org/P4320800682","host_organization_name":"American Institute of Certified Public Accountants","host_organization_lineage":["https://openalex.org/P4320800682"],"host_organization_lineage_names":["American Institute of Certified Public Accountants"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of accountancy online/Journal of accountancy","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.9235000014305115,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7083206644","https://openalex.org/W4385834194","https://openalex.org/W168635950","https://openalex.org/W2516054643","https://openalex.org/W3213338031","https://openalex.org/W2173122258","https://openalex.org/W347694868","https://openalex.org/W4412989673","https://openalex.org/W2582185438","https://openalex.org/W4414376616"],"abstract_inverted_index":{"Using":[0],"LEGO[R]":[1,88,432],"to":[2,18,73,79,91,175,256,276,356,361,405,420,450,463,479,512,531],"teach":[3,93],"business":[4,76,106,122,218,358],"students":[5,55,68,186,203,224,268,324,359,375,399,404,446,469,528],"21st":[6,13,111],"century":[7,112],"management":[8,36,94,131,206,352,540],"accounting":[9,37,52,95,132,207,311,331,353],"issues.":[10,140],"In":[11],"the":[12,46,70,124,170,180,185,188,192,295,370,392,451,464,467,494,503,506],"century,":[14],"managers":[15,209,478],"will":[16,39,284,297],"continue":[17],"face":[19],"global":[20],"competition,":[21],"sophisticated":[22],"information":[23,38,332,514],"technology":[24],"and":[25,78,109,138,157,163,228,247,263,334,339,343,348,360,363,379,389,441,460,477,482,517,535],"continuous":[26],"process":[27],"improvement":[28],"initiatives.":[29],"As":[30,445],"cross-functional":[31],"teams":[32,271],"do":[33,143,176],"their":[34,415],"work,":[35],"play":[40],"an":[41],"integral":[42],"role":[43],"in":[44,123,210,270,302,316,321,351,383,471,497,524,548],"supporting":[45],"teams'":[47],"decision-making":[48],"processes.":[49],"How":[50],"can":[51],"educators":[53],"prepare":[54],"for":[56,304],"such":[57,473],"a":[58,104,177,211,216,299,407,411,448,498,520,525],"future?":[59],"At":[60],"New":[61],"Mexico":[62],"State":[63],"University,":[64],"we":[65,86,145],"have":[66,545],"our":[67],"use":[69,87,376],"latest":[71],"techniques":[72],"understand":[74],"emerging":[75],"issues":[77],"actively":[80],"learn.":[81],"To":[82,141],"accomplish":[83],"these":[84],"goals,":[85],"building":[89,428],"materials":[90],"help":[92,142,168,255],"concepts.":[96],"The":[97],"context":[98],"is":[99],"Extraterrestrial":[100],"Transport,":[101],"Inc.":[102],"([ET.sup.2]),":[103],"hypothetical":[105],"that":[107,166,205,281,294,385,486],"manufactures":[108],"sells":[110],"lunar":[113,452],"transportation":[114],"vehicles.":[115],"This":[116,183],"setting":[117],"sparks":[118],"students'":[119,258],"imaginations":[120],"about":[121,515],"future":[125],"while":[126,427,491],"they":[127,455],"learn--in":[128],"simulations--to":[129],"integrate":[130],"concepts":[133],"with":[134,150,328,402,431],"marketing,":[135],"engineering,":[136],"purchasing":[137],"production":[139,147,291,499],"this,":[144],"create":[146,437],"line":[148,500],"simulations":[149],"untrained":[151],"workers,":[152],"unbalanced":[153],"workloads,":[154],"end-of-shift":[155],"inspections":[156],"unreliable":[158],"suppliers.":[159],"Students":[160,423],"identify":[161],"prevention":[162],"appraisal":[164],"activities":[165],"could":[167],"avoid":[169],"high":[171],"cost":[172,193,226,439],"of":[173,190,194,213,241,272,289,410,417,493,505],"failing":[174],"job":[178,230,438],"right":[179],"first":[181],"time.":[182],"lets":[184],"see":[187],"value":[189],"measuring":[191],"poor":[195],"quality.":[196],"HOW":[197],"IT":[198],"ALL":[199],"WORKS":[200],"[ET.sup.2]":[201,283,542],"helps":[202],"realize":[204],"serves":[208],"variety":[212],"situations":[214],"within":[215],"single":[217],"context.":[219],"Moving":[220],"through":[221],"this":[222],"context,":[223],"learn":[225,424],"terms":[227],"concepts,":[229],"order":[231],"costing,":[232,234,238],"activity-based":[233],"just-in-time":[235],"manufacturing,":[236],"target":[237],"budgeting,":[239],"costs":[240,462],"quality,":[242],"break-even":[243],"analysis,":[244],"capital":[245],"budgeting":[246],"short-term":[248],"decision":[249],"making.":[250],"Various":[251],"case":[252],"study":[253],"assignments":[254,384,543],"develop":[257,406],"critical":[259],"thinking,":[260],"team":[261,400],"interaction":[262],"communication":[264],"skills.":[265],"For":[266,396,489],"example,":[267,397],"work":[269,470],"two":[273],"or":[274,286,293,523],"three":[275],"complete":[277,369,509],"master":[278],"budget":[279],"spreadsheets":[280],"assume":[282],"close":[285],"expand":[287],"one":[288,317],"its":[290,305,349],"plants":[292],"company":[296],"experience":[298],"dramatic":[300],"decrease":[301],"sales":[303],"most":[306],"profitable":[307],"product":[308,425,429],"line.":[309],"Management":[310],"topics":[312],"are":[313,386],"taught":[314,355],"progressively":[315],"semester.":[318],"Assignments":[319],"increase":[320],"difficulty":[322],"as":[323,474],"become":[325],"more":[326,377],"familiar":[327],"[ET.sup.2]'s":[329],"products,":[330],"systems":[333],"operating":[335,484],"environment.":[336],"Exhibits":[337],"1":[338],"2,":[340],"pages":[341],"58":[342],"60,":[344],"list":[345],"each":[346],"activity":[347],"purpose":[350],"courses":[354],"undergraduate":[357],"MBA":[362,398],"graduate":[364],"manufacturing":[365],"engineering":[366,403],"students.":[367],"Undergraduates":[368],"basic":[371,393],"core":[372,394],"modules.":[373,395],"Graduate":[374],"creativity":[378],"higher-level":[380],"thinking":[381],"processes":[382],"less":[387],"structured":[388],"extend":[390],"beyond":[391],"up":[401],"computer-aided":[408],"design":[409,421],"vehicle":[412,453],"based":[413],"on":[414],"translation":[416],"customer":[418],"needs":[419],"specifications.":[422],"costing":[426],"prototypes":[430],"construction":[433],"materials.":[434],"They":[435],"simultaneously":[436],"sheets":[440,511],"build":[442],"work-in-process":[443],"inventory.":[444],"attach":[447],"part":[449,492],"chassis,":[454],"also":[456,544],"add":[457],"material,":[458],"labor":[459],"overhead":[461],"product.":[465],"Throughout":[466],"semester,":[468],"roles":[472],"assembly":[475],"workers":[476],"plan,":[480],"control":[481],"make":[483],"decisions":[485],"influence":[487],"[ET.sup.2].":[488],"instance,":[490],"class":[495],"participates":[496],"simulation":[501],"at":[502],"front":[504],"classroom,":[507],"others":[508],"observation":[510],"accumulate":[513],"waste":[516],"inefficiency.":[518],"During":[519],"debriefing":[521],"session":[522],"formal":[526],"memo,":[527],"offer":[529],"ways":[530],"continuously":[532],"improve":[533],"operations":[534],"reduce":[536],"non-value-added":[537],"costs.":[538],"Beyond":[539],"accounting.":[541],"been":[546],"used":[547],"other":[549],"courses.":[550],"\u2026":[551]},"counts_by_year":[{"year":2020,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-09-27T08:07:27.782135","created_date":"2016-06-24T00:00:00"}
