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

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  • Sidney Weil
  • Peter Oyelere
  • Elizabeth Rainsbury

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.

Suggested Citation

  • Sidney Weil & Peter Oyelere & Elizabeth Rainsbury, 2004. "The usefulness of case studies in developing core competencies in a professional accounting programme: a New Zealand study," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 139-169.
    • Handle: RePEc:taf:accted:v:13:y:2004:i:2:p:139-169
    DOI: 10.1080/09639280410001676602
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    References listed on IDEAS

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    1. Susan Ravenscroft & Frank Buckless & Trevor Hassall, 1999. "Cooperative learning - a literature guide," Accounting Education, Taylor & Francis Journals, vol. 8(2), pages 163-176.
    2. Sidney Weil & Peter Oyelere & Joanna Yeoh & Colin Firer, 2001. "A study of students' perceptions of the usefulness of case studies for the development of finance and accounting-related skills and knowledge," Accounting Education, Taylor & Francis Journals, vol. 10(2), pages 123-146.
    3. Gordon Boyce & Sarah Williams & Andrea Kelly & Helen Yee, 2001. "Fostering deep and elaborative learning and generic (soft) skill development: the strategic use of case studies in accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 37-60.
    4. Trevor Hassall & Sarah Lewis & Mike Broadbent, 1998. "Teaching and learning using case studies: a teaching note," Accounting Education, Taylor & Francis Journals, vol. 7(4), pages 325-334.
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    Cited by:

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    2. Fordham, David R., 2012. "Applying a real-world fraud to multiple learning objectives: Considerations and an example from the systems course," Journal of Accounting Education, Elsevier, vol. 30(3), pages 325-354.
    3. Tan, Hwee Cheng, 2019. "Using a structured collaborative learning approach in a case-based management accounting course," Journal of Accounting Education, Elsevier, vol. 49(C).
    4. Paisey, Catriona & Paisey, Nicholas J., 2010. "Developing skills via work placements in accounting: Student and employer views," Accounting forum, Elsevier, vol. 34(2), pages 89-108.
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    6. Paul M. Goldwater & Timothy J. Fogarty, 2007. "Protecting the Solution: A 'High-Tech.' Method to Guarantee Individual Effort in Accounting Classes," Accounting Education, Taylor & Francis Journals, vol. 16(2), pages 129-143.
    7. Margaret Healy & John Doran & Maeve McCutcheon, 2018. "Cooperative learning outcomes from cumulative experiences of group work: differences in student perceptions," Accounting Education, Taylor & Francis Journals, vol. 27(3), pages 286-308, May.

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