The usefulness of case studies in developing core competencies in a professional accounting programme: a New Zealand study

Abstract

Professional accounting education in recent years has emphasized the need for competency development. One of the pedagogical techniques recommended to enhance competency development is the use of case studies. Although they are being used increasingly in professional accounting education, research into the usefulness or effectiveness of case studies is limited. This study examines students' perceptions of the use of case studies and the potential influences of certain variables, such as age, gender and first language, on such perceptions. The questionnaire-based study was conducted in the Professional Accounting School (PAS) of the Institute of Chartered Accountants of New Zealand (ICANZ). Analysis of the results reveals significant differences, including gender- and language-based differences, in students' perceptions of the benefits of using case studies. The study provides the ICANZ with feedback on the use of case studies in the PAS programme, facilitating the further development of the programme in this regard. Other professional accounting bodies may consider replicating this study. The results of such studies may then be compared to enhance the existing literature on competency development in professional accounting education.