Use of Posters in Management Accounting Education - Horse and Rider, Terra Incognita and Weather Chart

Berens, W.; Hoffjan, A.; Schmitting, W.

Zusammenfassung
Visual forms of representation simplify the absorption and processing of information. Information in the form of pictures can be perceived and processed much better, faster and more completely than a written text. In addition, due to the double codification, graphically visualised information can be memorized much better. Therefore this article presents three examples for the use of posters in management accounting education. -- The "horse and rider" poster is a novel idea for maintaining the students‘ interest in a detailed topic. In lectures students often get overwhelmed by information. When this happens, the lecturer can regain their interest with an analogy from the psychology of perception. The poster effectively conveys the relationship between the details and the big picture. -- The Terra Incognita wants to give further insights into the profession of management accountants. The students shall realize that there exists no controllers‘ paradise. In contrary, they are confronted with some facets of the dismal daily routine of a management accountant. Finally an approach is introduced which allows an integrated evaluation of the situation of the company. In order to deduce this overall impression as fast as possible, a well-known instrument of illustration is utilized that is familiar to everyone. The weather chart of the controller allows a quick evaluation of the profit situation of a company as well as the graphic comparison of different lines of business.