An Evaluation of Using Cases in Management Accounting Classes

• Main Author: Nasrollah Ahadiat
• Format: Article
• Language: fas
• Published: University of Tehran 1995-06-01
• Series: بررسی‌های حسابداری و حسابرسی
• Online Access: https://acctgrev.ut.ac.ir/article_31551_5c3ca1ef6b1c4e349a1ab6b81cebbd1a.pdf

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.