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New Didactic Approaches in Accounting: Moving Beyond the Calculation Exercise

Author

Listed:
  • Pavel Strach

    (University of Applied Sciences Upper Austria)

  • Irena Stejskalova

    (University of Economics in Prague)

Abstract

Case studies have been utilized frequently throughout business curricula. In the domain of accounting, however, cases have not been as proliferated. The aim of the paper is demonstrate the use of secondary case studies in the didactics of an undergraduate introductory accounting course. Authentic stories from professional journals and daily newspapers have been used for students to critically examine real-life accounting applications. Based on subsequent longitudinal student survey undertaken in two consecutive academic years, secondary case studies have been found effective in delivering real-life accounting applications, enabling greater understanding of accounting phenomena, and enhancing didactic approach in and above the accounting domain.

Suggested Citation

  • Pavel Strach & Irena Stejskalova, 2015. "New Didactic Approaches in Accounting: Moving Beyond the Calculation Exercise," Proceedings of Business and Management Conferences 2304424, International Institute of Social and Economic Sciences.
  • Handle: RePEc:sek:ibmpro:2304424
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    File URL: https://iises.net/proceedings/business-management-conference-vienna/table-of-content/detail?cid=23&iid=020&rid=4424
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    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. 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.
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    More about this item

    Keywords

    didactics; accounting; case studies; teaching; student feedback;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate

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