Experiential evidence and recommendations regarding case-based teaching in undergraduate cost accounting

Abstract

Much attention has been focused recently on the future direction, scope and structure of accounting education. One of the pervasive recommendations from professional bodies, accounting educators, and practitioner groups is that greater use of case studies should be made in the formal education of future accountants. At the same time, experiential evidence regarding the use of cases in accounting education is sparse. This paper reports implementation results of a revised cost accounting course format that included a significant case analysis component, attention to written and oral communications skills development, and task assignments in a small workgroup environment. Focus is made first on the affective dimension of the students' experience in the course. A special survey instrument to obtain information in this regard was administered to students both at the completion of the course and then a second time during the beginning of the following semester. Principal findings from the survey are as follows: (1) students rated the course highly with respect to its perceived impact on the attractiveness of accounting as a field of study and its positive impact on future business (including accounting) courses; (2) the course teaching methods had a beneficial impact on important aspects of the learning process (in particular, time-organization and interpersonal skills development); (3) the case analysis component of the course was viewed by students as the most interesting and valuable, albeit difficult, aspect of the course; (4) the course experience had a salutary impact on career specialization intentions; and (5) student perceptions were relatively constant between the two administrations of the survey. The paper concludes with a number of recommendations, gleaned from the five faculty who have taught the course the past 5 years, regarding the use of the case method in accounting. Together, the empirical results and recommendations are designed to facilitate more informed decision-making regarding case usage by other accounting educators.