Using case studies in teaching accounting: a quasi-experimental study

Abstract

The purpose of this study was to assess the advantages associated with using a case study in addition to traditional teaching techniques of accounting. The control group (n = 23) consisted of students who were taught process cost accounting using the traditional textbook approach. The experimental group (n = 38) was taught process cost accounting using the traditional textbook and the case study approach. One instructor taught both groups under essentially identical conditions two mornings per week. Additionally, there were no systematic biasing factors in terms of group characteristics. The results indicate that the experimental group demonstrated significant pre- to post-test improvement in essay exam performance compared to the control group. Both groups exhibited similar pre- to post-test performance on the problem and multiple choice questions.