A Portable Factory: Experiential Learning Of Manufacturing Concepts

Decision makers in every business discipline need to understand the manufacturing process. Because most business students lack manufacturing experience, use of a portable classroom factory provides a visible representation that enhances their learning of concepts that are otherwise abstract. When learning REA (ResourcesEvents-Agents) accounting systems, manufacturing constructs such as machine operation, labor operation, and labor type are often difficult for students to differentiate. This paper describes a classroom exercise in which the classroom is turned into a temporary factory to produce laminated bookmarks and in the process make concrete those abstract concepts. The contribution to accounting information systems education is a rich classroom experience that can be used to enhance student understanding of the manufacturing process for REA accounting systems. Also included are discussions of potential applications for cost/managerial accounting and to a lesser extent for operations management or human resources management. This classroom experience contributes to accounting and business education overall, as it facilitates understanding of multi-disciplinary manufacturing concepts.