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

Abstract

Recently there has been increased emphasis on the development of accounting students' generic skills, including communication, written, critical, problem-solving and analytical skills. Such skills, it is argued, are enhanced through the adoption of the case study method. When considering the inclusion of case studies in academic accounting curricula to represent ‘real world’ situations, an important factor to consider is that accounting students may have worked in a related area, and that this experience may affect their attitudes to using case studies in class. This paper addresses this issue and adds to the accounting education literature by reporting no significant differences in the perceived benefits of using case studies in an advanced management accounting module between students with relevant work experience and those without. In the context of this study, the findings provide evidence that accounting academics should not tailor the use of case studies to take account of students' relevant work experience.

Keywords:

• case study
• relevant work experience
• advanced management accounting
• perceived benefits

Acknowledgement

The authors wish to acknowledge the constructive and helpful comments received from the anonymous referees in the preparation of this article.

Notes

The term ‘generic’ skills refers to a range of general education skills that are neither domain nor subject specific. Whilst we use the term ‘generic’, we accept that such skills might be developed and weighted differently across disciplines.

The Dearing Committee was appointed with bipartisan support by the Secretaries of State for Education and Employment, Wales, Scotland, and Northern Ireland on 10 May 1996, with the purpose of making recommendations regarding the purpose, shape, structure, size and funding of higher education in the UK.

For the purposes of this study a case study was defined as A means to provide practice in problem-solving and decision making of a semi- or unstructured nature in a simulated situation (adapted from Easton, 1992).

A placement or sandwich course is a course of study in higher education which brings together academic study and related work placements in an integrated way.

The members of the Advanced Management Accounting module team were also involved in delivering management accounting at first and second year level.

Whilst the research instrument did require students to provide details of their work experience, it did not ask them to specify the duration of their work experience.