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Skills development, motivation and learning in financial statement analysis: an evaluation of alternative types of case studies

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  • Jose Luis Arquero Montano
  • Sergio Manuel Jimenez Cardoso
  • John Joyce

Abstract

Relevant accounting bodies have questioned the way accounting education should be redirected. They concluded that communication, group working and problem-solving skills appear to be at least as important as 'technical' knowledge. The use of case studies is highly recommended for the development of those skills and also for increasing motivation. Improvements in motivation and the practising of non-technical skills facilitate content learning. Traditionally the use of real and complex case studies has not been as widespread as other active educational methods, such as the solving and public presentation of problems or shorter cases. This paper aims to study and compare the influences on content learning, skills development, and students' attitudes when studying Financial Statement Analysis due to changing the previously successful pedagogical strategy of using short cases to one that uses complex cases.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accted:v:13:y:2004:i:2:p:191-212
    DOI: 10.1080/09639280410001676611
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    References listed on IDEAS

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    1. 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.
    2. 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.
    3. 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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    3. Douglass, Ashley & Farías Martínez, Gabriela María & Holmes, Amy F., 2022. "Bringing COSO to life: Engaging students with real world examples of internal controls using digital storytelling," Journal of Accounting Education, Elsevier, vol. 58(C).
    4. 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).
    5. 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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