The case study is designed based on two analytical techniques: Value Analysis (VA) and Quality Function Development (QFD). VA and QFD are two effective methods to help manufacturers to achieve cost reductions. The idea of designing an in-class workshop is taking the characteristic of QFD, which is customer preference analysis, and applying it to value analysis procedure to attain a goal of satisfying customer demands more effectively. The workshop aims to help students understand the significance of knowing customer requirements during the manufacturing process and demonstrate the effect of VA, which is supporting organizations to focus their development activities on areas that provide the greatest customer value. The workshop took place near the end of Spring 2020 semester for students who took the managerial accounting course. Students worked remotely on the project in teams. Each team analyzed one of the four products, Hummer H2, Ferrari 488, Large Luxury SUV, and Supercar. By following steps, students developed the importance ranking for vehicle functions and discussed their results, and eventually, they calculated system costs based on the rating results. As part of the workshop, students participated in a pre-class survey and a post-class survey, indicating their learning experiences and providing feedback. Through the analysis of the surveys, most of the students were satisfied with the instructions of the workshop and comfortable with learning materials. Considering the continuation of the workshop, recommendations on online structure and in-class settings will help to improve the effectiveness and learning outcomes of the in-class case study.

Depletion can be a common occurrence in today’s world where a rapid pace is the norm. Depletion is the using of a person’s self-monitoring resources that can erode one’s decision making ability. Depletion affects people in their day-to-day personal and professional lives and can especially be problematic when it compromises career prospects. Professionals, such as doctors, lawyers, and accountants, all make important decisions daily and in pursuit of quality decision-making must exert self-control and avoid impulsive reactions to environmental events. Many studies have been conducted providing evidence of the harmful effects of cognitive depletion; an extensive literature focuses on the medical profession where poor decision-making has life-and-death consequences. This thesis reflects on the effect of depletion on accounting professionals. To that extent, behavioral experiments were conducted using student participants: students that will be future accountants. This study found that accounting students’ performance on a subsequent task was influenced if they had completed a difficult first task. Accountants, along with all professionals, need to be made aware of this circumstance to ensure that those who may be more susceptible to their resources being depleted can find ways to be aware of their self-control levels.