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Logic Matrix Puzzles: A Learning Strategy to Introduce the Institute of Management Accountants’ Management Accounting Competencies
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Logic Matrix Puzzles: A Learning Strategy to Introduce the Institute of Management Accountants’ Management Accounting Competencies

Janell Blazovich, Heather Carrasco, Janet Huston and Suzanne Shoukfeh
IMA Educational Case Journal, Vol.17(2)
Institute of Management Accountants
06/01/2024

Abstract

THIS CASE USES LOGIC MATRIX PUZZLES TO introduce students to the IMA (Institute of Management Accountants) Management Accounting Competency Framework. Through this interactive and engaging in-class case, students apply critical thinking skills to analyze and transform clues, complete puzzles, and organize findings into summary results tables. The case is ideal for undergraduate-level managerial and cost accounting courses because instructors can seamlessly integrate it into the semester at any point since it does not require prior coverage of any technical accounting topic. Instructors can present the case (the alternative option) in a 75-minute class period (50-minute class period). Students do not need to prepare outside of class. The case has received positive feedback from students.

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