IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v13y2004i2p139-169.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09639280410001676602
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639280410001676602?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ahmet Onay* & Serdar Benligiray, 2018. "Internal Factors Affecting Student Performance in Accounting Courses at a Vocational School," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 1(3), pages 82-90, 09-2018.
    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.
    5. Margaret Healy & Maeve McCutcheon, 2010. "Teaching with Case Studies: An Empirical Investigation of Accounting Lecturers' Experiences," Accounting Education, Taylor & Francis Journals, vol. 19(6), pages 555-567.
    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Joan Ballantine & Patricia McCourt Larres, 2004. "A critical analysis of students' perceptions of the usefulness of the case study method in an advanced management accounting module: the impact of relevant work experience," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 171-189.
    2. Jose Luis Arquero Montano & Sergio Manuel Jimenez Cardoso & John Joyce, 2004. "Skills development, motivation and learning in financial statement analysis: an evaluation of alternative types of case studies," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 191-212.
    3. Margaret Healy & Maeve McCutcheon, 2010. "Teaching with Case Studies: An Empirical Investigation of Accounting Lecturers' Experiences," Accounting Education, Taylor & Francis Journals, vol. 19(6), pages 555-567.
    4. Ralph Adler & Rosalind Whiting & Kate Wynn-Williams, 2004. "Student-led and teacher-led case presentations: empirical evidence about learning styles in an accounting course," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 213-229.
    5. Prerana Agrawal & Jacqueline Birt & Lyndie Bayne & Nikki Schonfeldt, 2022. "The use of case studies in developing students’ understanding of the concept ‘material misstatement’," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1307-1338, April.
    6. John Cullen & Sue Richardson & Rona O'Brien, 2004. "Exploring the teaching potential of empirically-based case studies," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 251-266.
    7. Mouhcine Tallaki & Enrico Bracci & Monia Castellini, 2015. "Accounting learning preferences: the role of visualisation," Working Papers 2015094, University of Ferrara, Department of Economics.
    8. Thomas Bolli & Katherine Caves & Maria Esther Oswald-Egg, 2019. "Valuable experience: How internships affect university graduates’ income," KOF Working papers 19-459, KOF Swiss Economic Institute, ETH Zurich.
    9. Porter, Jason C., 2019. "Beyond debits and credits: Using integrated projects to improve students’ understanding of financial accounting," Journal of Accounting Education, Elsevier, vol. 46(C), pages 53-71.
    10. Catriona Paisey & Nicholas Paisey, 2003. "Developing research awareness in students: an action research project explored," Accounting Education, Taylor & Francis Journals, vol. 12(3), pages 283-302.
    11. Gary Spraakman & Beverley Jackling, 2014. "A Conceptual Framework for Learning Management Accounting," Accounting Perspectives, John Wiley & Sons, vol. 13(1), pages 61-81, March.
    12. Patricia Mccourt Larres & Joan Ballantine & Mark Whittington, 2003. "Evaluating the validity of self-assessment: measuring computer literacy among entry-level undergraduates within accounting degree programmes at two UK universities," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 97-112.
    13. Dixon, Keith, 2011. "Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments," MPRA Paper 29861, University Library of Munich, Germany.
    14. Tran Quang Trung & Fredric William Swierczek, 2008. "Skills development in higher education in Vietnam," Asia Pacific Business Review, Taylor & Francis Journals, vol. 15(4), pages 565-586, July.
    15. Cipriano, Michael & Hamilton, Erin L. & Vandervelde, Scott D., 2016. "Newport Soup Inc.: An interactive inherent risk assessment case," Journal of Accounting Education, Elsevier, vol. 37(C), pages 13-23.
    16. Jon Warwick & Anna Howard, 2015. "A Note on Structuring Employability Skills for Accounting Students," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(10), pages 165-174, October.
    17. A. H. Mohd Ariff* & Z. Sharif & Z. Abdullah, 2018. "Improving the Critical Thinking Skills of Accounting Students Using the Framework-Based Teaching Approach," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 116-121:6.
    18. Kate Wynn-Williams & Nicola Beatson & Cameron Anderson, 2016. "The impact of unstructured case studies on surface learners: a study of second-year accounting students," Accounting Education, Taylor & Francis Journals, vol. 25(3), pages 272-286, June.
    19. 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.
    20. Hartwell Herring & Barry Bryan, 2001. "Curriculum development research: a literature guide," Accounting Education, Taylor & Francis Journals, vol. 10(3), pages 315-323.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:13:y:2004:i:2:p:139-169. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.