We the students of MBA 5241 (management accounting) kindly request that we are allowed to bring a formula sheet to our final exam for the following reasons:

• While learning the formulas is important, it is through the practice of repetition and implementing the formulas that they will be solidified in our brains. Studies show that most students retain very little of what they learn 6 months later, so there is little value in memorizing the formulas. Rather than spend our time memorizing the formulas, we would be better served by doing practice examples.
• If any students go on to pursue an accounting career, they will not be required to memorize these formulas. The more important function is to understand the application of the formulas and to understand the rationale behind the formulas.
• The MBA program is essentially a technical training program, as opposed to an academic program, and the overarching purpose to the program is to provide us with hand-on skills that we can implement on the job. It is the application of the formulas, as opposed to the memorization of the formulas that will serve us in the working world.

The students of MBA 5241 want to articulate our appreciation that you agreed to teach this course at the last minute. Additionally, we appreciate your attentiveness in responding to emails promptly and we want you to know that we respect you, and that our petition should not be viewed as a challenge to your authority, but rather faith in our belief that you are a wise, fair, and rational professor, which is why we are appealing to you.