Encouraging service learning and entrepreneurial thinking: PB&J sandwiches in a managerial accounting course

This paper describes an easy-to-implement service learning project developed to enhance the coverage of costing concepts in an introductory Managerial Accounting course. The course-specific assignment utilizes an entrepreneurial scenario which requires students to examine the viability of opening a sandwich stand in the student union. Students actively gather cost data for their business venture by preparing peanut butter and jelly sandwiches which are then donated to a local soup kitchen. Comparison of scores on pre- and post-tests suggests that the service learning assignment enhances students’ understanding of key managerial accounting concepts. More specifically, improvements in mean post-test scores proved significantly higher in the experimental group after completion of the service learning activity than in the control group. Feedback further suggests that students appreciated the opportunity to engage in service learning by helping others less fortunate and that the project encouraged them to think entrepreneurially.