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ABSTRACT
The accounting profession has long called for learning strategies that actively develop students' critical analysis and problem-solving skills in unstructured settings (Accounting Education Change Commission [AECC] 1990), and where learning outcomes map into American Institute of Certified Public Accountants (AICPA) (2000) core competencies. This paper proposes the use of a service-learning strategy in the introductory management accounting course. This learning strategy reflects the Institute of Management Accountants' (IMA) new definition of management accounting as a strategic imperative (IMA 2008), and responds to Rama's (1998) monograph revealing limited examples of service-learning in management accounting. In addition, this paper proposes that faculty work with real social enterprises that sell goods and services for profit and in support of a broader social mission. I argue that relative to working on nonprofit/government cases, working in the social enterprise setting may offer students a more tractable transition from the for-profit examples in many textbooks. I also argue that relative to working on for-profit cases, working in the social enterprise setting may provide students access to proprietary data used internally for managerial decision-making. The pedagogy of service-learning in the accounting curriculum and its relevance to that proposed in this paper is discussed. Generalized service-learning planning documents, examples, adaptations of case study questions, and a responsibility checklist are provided. Implementation guidelines that address key stakeholder barriers to success (Kenworthy-U'Ren 2008) are discussed, and examples of social enterprise service-learning implementations are presented. Post-implementation survey responses from students suggest that the social enterprise service-learning experience positively affected their learning of specific management accounting concepts, issues faced by mission-driven organizations, and how they can uniquely contribute by applying what they learn.

ABSTRACT
This case uses a real organization (One Laptop per Child, or OLPC) that is unique in that it reengineered laptops that can be produced at low cost, outsourced manufacturing to a Taiwanese corporation, and sold to governments of developing nations that in turn distributed them to local school children. The purpose of this case is to provide instructors an unstructured case to help students apply cost accounting concepts, tools, and techniques to a real-world, social enterprise organization. We recommend this case for use by instructors in cost accounting courses. In this case, students will have the opportunity to use publicly available managerial accounting information. Depending on the instructor's preferences and the course learning objectives, students may be exposed to a variety of case questions, some of which require application of more technical skills such as breakeven calculations, and some of which require more analytical skills such as cost structure considerations.
Feedback from students suggests that the case positively impacts their learning along several dimensions of managerial cost accounting. Various instructors have successfully used this case in the upper-level cost accounting and the graduate-level managerial accounting core courses as an opportunity for students to develop skills critical for today's business professional.