摘要：This paper offers a different perspective in measuring the value created by an organization. It does so in the context of an undergraduate course in managerial accounting. In order to breakdown the functional silo approach to problem solving that has become the model of traditional business education, applications of shadow accounting, the balanced scorecard (BSC), Triple Bottom-Line (TBL), and other measures are introduced to challenge students to broaden their ideas of the function of the firm and the value that firm creates.
