The Influence of Business Case Studies on Learning Styles: An Empirical Investigation

The use of business case studies has been promoted frequently as a method for providing realistic learning scenarios and for developing accounting graduates who are active and independent learners. This article extends a recent study into the use of case studies (Adler et al. 2004, Accounting Education: an international journal, 13(2), 213-229). In the light of evidence that indicated that exposure alone to business case studies did not lead to balanced learning styles, the researchers replicated the study a year later, with two changes. The survey was administered at a later point in the particular accounting course, and the course itself occurred later in the academic year. This gave the opportunity to test for a longer treatment time, with students who had more experience of university study. The results of the second survey confirm and extend those of the first, namely, that a lack of active involvement in cases results in less balanced learning styles. Further, even when students have experienced the benefits of active participation, the suspension of such involvement also leads to an erosion of learning style balance. That is, not only is it important to consider how case involvement occurs, it is also necessary to maintain business case activity. The result of non-involvement is a stronger tendency to acquire information from theoretical bases rather than from concrete experience. The fact that the present survey occurred later in the management accounting programme had no discernible effect on the results.