An Evaluation of Using Cases in Management Accounting Classes

Abstract

The case study method of instruction has long been employed
in many university classes all over the World. In accounting
classes cases are now being used for teaching managerial
accounting, accounting information systems, financial. accounting,
and auditing. This study conducted an experiment to determine
(1) which case study method is preferable by students of the
graduate core course in management accounting,(2) what are the
perceived strengths and weaknesses of the casework approach,
and (3) what concerns about the casework teaching are generally
shared by students. The results indicated that students strongly
favor a case study method which would focus on both a case
write-up and a discussion in the classroom. Contributions of case
analysis in improving the writing and analytical skills as well as
enhancing the conceptual and practical analysis which
supplements the textbook materials, were regarded as the most
outstanding benefits of this method. In addition, students showed
overwhelming support for cases which involve both quantitative
and non-quantitative analysis. These and other results provide
useful information for developing case oriented coursework with
increased emphasis on students' participation.