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Exploring the teaching potential of

empirically-based case studies
a b a
John Cullen Professor , Sue Richardson & Rona O'Brien
a
Sheffield Hallam University , UK
b
Sheffield University Management School , UK
c
Professor of Management Accounting, School of Business
and Finance , Sheffield Hallam University , Stoddart Building,
Sheffield, S1 1WB, UK E-mail:
Published online: 01 Feb 2007.

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teaching potential of empirically-based case studies, Accounting Education: An International
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 Accounting Education 13 (2), 251 –266 (June 2004)

Exploring the teaching potential of

empirically-based case studies
JOHN CULLEN1
, SUE RICHARDSON2 and RONA O’BRIEN1
1
Sheffield Hallam University, UK and 2Sheffield University Management School, UK

Received: September 2002

Revised: September 2003; December 2003
Accepted: December 2003

Abstract
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This paper explores the current debate about case studies in accounting education and accounting
research and concludes that there is a potentially bigger role for case studies in furthering the
alignment between accounting research, education and practice. It uses an empirically-researched,
narratively-constructed case study in the context of an undergraduate accounting degree
programme module to illustrate how this might be achieved. The paper provides evidence that,
when real ‘messy stories’ of accounting in context are used within a problem-based learning
context, they can play a significant role in meeting the challenges facing accounting education in
the new millennium. Finally, the evidence suggests that research and teaching are inextricably
intertwined and that the empirically-researched case studies, rather than lying dormant in the pages
of academic journals, offer a powerful means of further effecting real accounting practice reform
and promoting developments in accounting education.
Keywords: case study modules; case study research; problem-based learning; practice relevant skills;
narrative case studies

Introduction
As accounting educators, there are numerous pressures to be faced from different sources. On the
one hand, there are calls for accounting education to be more closely related to the demands of
accounting practice itself (Albrecht and Sack, 2000), with emphasis beyond practical skills and
technical knowledge. For example, the Quality Assurance Agency (QAA) Accountancy Bench-
mark Statement (2000) for UK accounting undergraduate programmes highlights the importance
of developing a combination of subject knowledge and skills, cognitive abilities and non-subject
specific skills, as well as knowledge and understanding of contemporary theories and empirical
evidence. In other words, teaching abstract theories, concepts and techniques is not enough.
Ideally the programmes should be underpinned by empirically-researched and informed
examples and contexts that challenge current practice and equip would-be practitioners for
the demands of modern accounting practice. On the other hand, the Research Assessment Exer-
cise (RAE) in the UK attempts to drive the research agenda and, as Humphrey (2001) suggests,
the pressure to publish has resulted in a certain commodification of the research process. One

Address for correspondence: Professor John Cullen, Professor of Management Accounting, School of Business
and Finance, Sheffield Hallam University, Stoddart Building, Sheffield, S1 1WB, UK. E-mail: j.cullen@shu.ac.uk

Accounting Education
ISSN 0963-9284 print/ISSN 1468-4489 online # 2004 Taylor & Francis Ltd
http://www.tandf.co.uk/journals
DOI: 10.1080/09639280420001676648
 252 Cullen et al.

particular concern was that case study research, which offers great potential to inform under-
standing of accounting in context, has not flourished as much as it could because it takes too
long to complete case studies and get them published. Interestingly though, in a review of the
RAE 2001, Otley (2002) notes a growing emphasis on research relevance and the need for
future generations of UK accounting educators to be able and willing to tackle issues of practical
significance. Yet, despite these calls for an alignment of accounting education, accounting
research and accounting practice, a gap still exists. In response to this gap, this paper seeks to
explore the role of empirically-researched case studies as a way of meeting the challenges
facing accounting education in the new millennium.
The paper is structured around the premise that, although academic teaching and research are
often seen as joined yet divergent interests and pursuits, the two are inextricably intertwined
(Mahoney, 1997). It also responds to the views expressed by Humphrey (2001) that, if real
accounting practice reform is going to be effected, the research must be disseminated further
than just publishing in academic journals. This point is further emphasized in Roberts’ (2003)
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report on the review of research assessment, in the UK, which stresses the need to disseminate
research beyond the academic peer group. Initially the paper traces the development of accounting
education reform as it attempts to align with practice and the role of case studies. Then it traces the
pathway of accounting research in engaging with practice and the potential role of empirical case
studies. Informed by these considerations, the paper then describes the authors’ use of their own
empirically-researched and narratively-constructed case study in a final year undergraduate
module on an accounting and management control degree programme. The research process is
then described, followed by a discussion of the findings and some concluding comments.

Accounting education and its engagement with practice – the role of case studies
Accounting education literature records the pressures for reform in accounting education and the
changes already achieved in the last decade or more. The need for reform stemmed from a per-
ceived gap between accounting practice and accounting education programmes (for example,
Milne and McConnell, 2001; Montano et al., 2001). It resulted in a perceived new focus for
accounting education that emphasized the development of generic skills to deal with the
dynamic demands of modern practice, and a realignment of the perceived objectives and learn-
ing outcomes of accounting education. The response from academic institutions and the pro-
fession has apparently been less than successful in closing this ‘gap’ (Hassall et al., 1998b;
Albrecht and Sack, 2000; Montano et al., 2001).
Nevertheless, within academic institutions and practice itself, there is strong support for this
closer alignment (Boyce et al., 2001; Montano et al., 2001). But according to some, this would
seem to require step changes in, for example, curriculum design (Herring and Bryan, 2001),
teaching approaches (Milne and McConnell, 2001; Howieson, 2003), learning approaches
(Boyce et al., 2001) and assessment strategies (Herring and Bryan, 2001; Milne and McConnell,
2001). This integration must also take place within a resource constrained and performance
monitored higher education environment.
Reform faces further constraints too. When academic institutions seek professional accredita-
tion and exemptions for their students from professional examinations, their programmes are
partially constrained by the syllabi and assessment strategies of professional bodies. Also,
many mainstream accounting texts, underpinning many accounting education programmes, con-
tinue to follow professional lines. Equally constraining, undergraduates often pursue strategies
 Teaching potential of empirically-based case studies 253

geared to maximising exemptions and examination grades, rather than pursuing intellectual
intent and discourse per se. Thus, given the important role that professional bodies play in
accounting education, it is very important that they are actively engaged in the reform
process. Adding weight to this reform process, the QAA Accountancy Benchmark statement
(2000) for UK accounting undergraduate programmes highlights the importance of developing
a combination of subject knowledge and skills, cognitive abilities and non-subject specific skills,
as well as knowledge and understanding of contemporary theories and empirical evidence.
Concerns had been expressed in the past that accounting education should shift away from
vocationalism on the grounds that accounting syllabi had become swamped by regulating pro-
nouncements at the expense of critical and reflective skills (Zeff, 1979). Equally, Paisey and
Paisey (1996) argued that the most appropriate way for accountants to update their knowledge
was to acquire research skills rather than undertaking courses that focused predominantly on the
communication of knowledge (mainly technical) within a relatively narrow subject area. Their
argument was that these newly-acquired research skills would enable accountants to update their
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knowledge for themselves.

With regard to pressures from the profession itself, Power (1991), in an ‘autobiographical’
ethnographic study of the professional examination process, noted a resurgence in demand for
accounting students to have an enhanced awareness of the business environment. He also
noted discontent about ‘relevance’ in the educational world that was currently supported by
accountancy firms that recognized the value of broad social science based skills above mere
rote learning. Thus at that time there were clear pressures for change within professional
accounting education. Power concluded that the professional examination process displaced
discursive values in favour of technique and strategy, so that it may have been dysfunctional
for the profession and its goals of producing flexible and critical experts. He even suggested
that the professional educational context disclosed a systematic erosion of reflective-communi-
cative potentiality, so that accounting education was at that time a limiting context for the possi-
bility of public discourse and reflection. These ideas have renewed resonance in today’s context,
where escalating revelations of accounting malpractice (for example, Enron) once again bring
social pressures for changes in accounting practice.
Changes have occurred in the professional accounting education domain in line with the per-
ceived changing nature of the role of accountants. At the final stage, professional accounting
bodies are moving towards unstructured, complex and multidisciplinary problems that test
knowledge application and integration (Milne and McConnell, 2001). For example, The Char-
tered Institute of Management Accountants, The Institute of Chartered Accountants in England
and Wales, and the Institute of Chartered Accountants of Scotland have introduced case studies
into their examination programmes in recent years to test such skills.
Pressures for accounting education to become more practice relevant have set accounting edu-
cators a challenging task. They must enable technical competency training; facilitate students’
development of skills and competences; stimulate discourse and reflection on practice and the
profession; and raise awareness of the social contexts of accounting practices, so that real
effects can be seen in accounting practice itself. All this, plus achieving RAE benchmarks
too! But even the research agendas may see a change of emphasis. According to Otley’s
(2002) review of the RAE 2001, as noted above, importance is being attached to research rel-
evance and the importance of future generations of UK academics to be able and willing to
tackle issues of practical significance.
Advocates of this refocusing of accounting education and the integration of practice
relevant skills development, promote a bigger role for case studies in the process (Boyce
 254 Cullen et al.

et al., 2001; Milne and McConnell, 2001). The case method has a long tradition within manage-
ment education and training, which is generally associated with the Harvard Business School.
Based on the premise that formal education was unlikely to present managers with solutions
to every problem they might face in practice, the ‘Harvard’ method focused on the development
of generic skills such as analysis, clear reasoning, use of the imagination and judgement. This
would equip practitioners to cope with specific and complex situations in the future (Zoll, 1966).
Adopters of the case method have themselves undergone a learning process in which ‘best
ways’ have emerged about how to use and write case studies in teaching (for example, Leenders
and Erskine, 1973; Richardson et al., 1995). Indeed, the ‘Harvard’ method has received some
critical evaluation across the academic community where it has been considered too prescriptive
and the case studies too bounded (Stilson and Milter, 1996). In fact, according to Hopper et al.
(2001) British researchers ‘are frequently sceptical of the validity of Harvard-type case studies
as effective research tools’ (p. 278). For research purposes they are alleged to be too brief, too
managerial, too closed to behavioural and external factors, unduly atheoretical and hence
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inadequate for unravelling managerial processes and problems. As ‘best ways’ emerge it is
urged to consider the different levels of difficulty across different dimensions to achieve prede-
termined outcomes (Leenders and Erskine, 1973). Advice is given about ‘best types’ for par-
ticular purposes (Curzon, 1980). For example, they might be used to illustrate a theory, to
practice techniques or concepts, to introduce or legitimize a theory, or as a live example
(Scholes, 1995). Fitting the case study to the learning context and audience is pronounced as
being important. For example, undergraduates with little experience might be more comfortable
with plenty of data and an analytical focus, whilst postgraduates might be better equipped to
develop a case further (Thompson, 1995). It is suggested that case studies should be chosen
that students find interesting and motivating, using household names, because these are familiar,
and topical issues where plenty of media coverage is available to fill in the gaps.
In relation to specific learning outcomes from using case studies in accounting education, Boyce
et al. (2001) reinforce the point that the way teachers use case studies is critical to the development
of deep learning and generic skills. In developing their arguments, Boyce et al. distinguish
between surface and deep learning. Surface learning approaches depend on memory rather than
understanding and rely on an ability to reproduce the subject matter at a later date. In comparison,
deep learning approaches are based on developing understanding and making sense of what is hap-
pening. Similarly, Milne and McConnell (2001) promote the use of case studies within a problem-
based learning approach to motivate students to acquire new knowledge and develop their own
learning. The mirroring of real world activity encourages students to develop expertise as a reflec-
tive practitioner would (Schon 1983, 1987). This approach often involves organizing students into
smaller groups with much self-directed learning. Provided with a complex situation, the groups
must probe more deeply into issues arising from a case study, seeking out connections. It
usually involves identifying any problem, identifying further sources of information and pursuing
these, generating possible solutions and reasoning out and recommending their preferred ones.
In writing case studies for a problem-based learning approach, Milne and McConnell (2001)
promote the organization of case material along more vague and unstructured lines. These
authors draw on Barrows’ (1986) typology of case studies to suggest there is a need for
problem-based case studies that present ‘fuzzy’ problems reflecting the ambiguity and messiness
of reality and that leave the student free to self-direct their inquiries as they see fit, based on
prior knowledge. This would go beyond the ‘Harvard’ style case that Stilson and Milter
(1996) considered to be too structured and discipline focused. In inculcating deep learning
approaches and conclusion oriented outcomes in students, Boyce et al. (2001) suggest that
 Teaching potential of empirically-based case studies 255

generic skills are more likely to develop. This requires realism in the learning experience to
reveal the ambiguities and complexities of real world decision making. This is seen as an essen-
tial part of this particular case study approach. One way to do this might be to present data as
‘opinions of characters’ (Boyce et al., 2001), and to eliminate analytical signals, address con-
flicting value systems, ethical issues, and environmental and sociopolitical concerns too.
This type of case study is unlikely to be found in textbooks and it may be necessary to look
elsewhere, perhaps on the bookshelves of accounting researchers (Humphrey, 2001). Case study
research is particularly useful in revealing the role of accounting in its social context and its pro-
ducts might have unrealized potential to bridge the gap between accounting research, education
and practice. The next section of the paper first traces how accounting researchers tend to use the
case study method and then reveals the potential for alignment between accounting research,
education and practice.
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Accounting research and its engagement with practice – the role of case studies
In parallel with the accounting education reform process, accounting academics during the 1980s
acknowledged a perceived gap in the understanding of the processes of accounting in action. From
this perspective, accounting practices could have unintended consequences, and there were calls to
enhance knowledge through the study of the practice of accounting as it was embedded in the com-
plexities of real organizations (for example, Hopwood, 1983, l985, l989). Thus, a role for case
study and field research emerged (Scapens, 1990; Spicer, 1992). Indeed, Scapens and Bromwich
(2001), commenting as editors of Management Accounting Research ten-years on, explained that
they had encouraged papers using fieldwork and case studies right from the start.
Despite this movement, Otley and Berry (1994) revealed that in the management control area
there were still only a few examples of case study research. Similarly, whilst Humphrey and
Scapens (1996) acknowledged that accounting case studies were becoming more prevalent, they
felt their claimed potential was far from being realized. They asserted that, despite their promotion
as a useful way of enhancing accounting knowledge, they were comparatively little used to study
the organizational complexities of accounting practice. Concern was expressed that accounting
research studies should have real impacts in a world that was increasingly controlled and
ordered around accounting technologies. Young and Preston (1996), in response to these claims,
argued that the calls were met by theorizing accounting in new ways so that new understandings
of the social, organizational and behavioural implications of, and for, accounting developed. They
considered that these responses resulted in new understandings of accounting practice and indeed
challenged mainstream research at a methodological, epistemological and ontological level.
However, its impact on practice was still tenuous. Humphrey and Scapens (1996) suggested
that case study research should be driven by the problems and issues relating to accounting prac-
tice in its social context. It should focus on factors that are intriguing, puzzling and contradic-
tory, so that socially-informed theories of accounting practice might develop. But they found a
relative lack of studies of day-to-day accounting practices, so that theoretical claims for account-
ing were based on restrictive and selective empirical grounds. They also expressed concern that
the social and political traditions that were brought to bear on such research resulted in case
studies in accounting being informed by just one social theory. Thus, organizational dynamics
and tensions that did not ‘fit’ the chosen theory were ignored. In conclusion, they suggested it
was not surprising that accounting cases lie dormant in academic publications, when comparison
elsewhere could have a dynamic practical impact. Emergent theories could be fed back to
 256 Cullen et al.

practitioners, who may then refine their own theories and modify practice. Case studies could be
judged on whether they provided a more convincing or pertinent explanation of accounting prac-
tice. Humphrey (2001) re-affirmed the point and suggested that accounting researchers should
actively promote new, more emancipatory accounting practices and governance systems. He
reasoned that the shortage of case studies might be because they are difficult to research and dif-
ficult to publish. In this respect he suggests the RAE, and its resultant transfer market, has been
instrumental in the commodification of knowledge, research and education. As a result, many
researchers consider case study approaches too risky because of their longitudinal nature, diffi-
culties with access and release, and the bias of particular ‘camps’ that restrict publication. He
concludes that the process of case study research needs facilitating if more is to be achieved.
In similar vein, Llewellyn (1996) referred to an ‘empirical revolution’ in response to the 1980s
calls that revealed accountings’ embeddedness in managerialist thinking and practice, but which
produced little reflective or critical work. She called for interpretive and critical accounting
researchers to connect with accounting as a practice, rather than restricting their research to the-
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ories about practice. Referring to Miller’s (1994) suggestion that accounting as a practice
attempts to intervene and act upon individuals, entities and processes, transforming them to
achieve specific ends, she suggested that both theoretical and practical interventions were
necessary to liberate accounting from its limited managerialist boundaries. Indeed, Jönsson
(1998) claimed that, despite researchers and educators being exhorted to get in touch with the
real world, there was still no breakthrough. For him, longitudinal studies such as that undertaken
by Dent (1991) held most promise. Researching the everyday manager (not accountant) in
context offered potential for more fruitful insights.
The current climate implies that, despite perceived risks associated with case study research,
there ought to be engagement with practice in this way and so benefit from the rich data that longi-
tudinal research provides. As Humphrey (2001) suggests, case-by-case comparisons might be
made or cases accepted for their individuality and richness, despite their not always having any
immediate theoretical implication or contribution. In a more relaxed way, they might subsequently
be used and interpreted in different ways. The main problem is that accounting case study research-
ers are often driven down a conventional route in writing up and getting their case study research
published. Unless a case study is moulded around some theoretical framework, editors are unlikely
to accept it. Thus, much rich data is omitted from many published empirically-researched case
studies and the reader’s interpretation is channelled along the line of the author’s particular argu-
ment. This selective use of research data can close down the potential for different interpretations
that may have arisen if the ‘full story’ had been revealed. Thus paradoxically, the potential for
accounting case study research to reveal the ambiguity and complexity of real accounting in
action, to inform theories about practice and to develop theories out of practice, might be restricted.
To ameliorate such potential restrictions, this rich stock of empirical data might be used to
construct atheoretical case studies for teaching purposes. This is something that can be done per-
sonally (Richardson and Cullen, 2004) by using empirical data in different ways for different
student groups and for different pedagogic purposes. Interestingly, this presents opportunities
to engage with practitioners and would-be practitioners who might interpret events in the
case differently. This can engender new insights for both tutors and students and might have
the potential to influence future practice and research too. Such case studies can represent
‘messy stories’ with ‘fuzzy’ problems that might promote deeper learning and have greater
potential to develop the skills demanded by modern practice. In this way, case study research
might have a bigger role than is currently perceived in aligning and progressing the objectives
of accounting research, education and practice.
 Teaching potential of empirically-based case studies 257

In order to investigate this proposed wider potential, a research programme was conducted
with a particular set of undergraduate final year students, using a ‘messy’ case study that was
narratively-constructed from the authors’ research data. It was felt that this type of case study
fitted with the problem-based learning type previously described as having the potential to
develop generic skills. It was sought to record the perceived outcomes from the perspective
of the students and the tutors and the following section describes this investigation. It is in
itself a case study of the research that was undertaken.

A case study of the authors’ research

The educational research context
A final year module, Financial Decision Making (FDM), was chosen as the research context.
This is delivered as part of an Accounting and Management Control undergraduate degree pro-
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gramme at Sheffield Hallam University. It is a compulsory module facilitated by a team of five

tutors (including one of the authors). A series of case studies is used to formatively assess stu-
dents through a combination of interactive small group presentations (requiring role play by both
tutors and students), group reports and individual learning diaries of the whole process. The
module designers’ expected learning outcomes are geared towards ensuring that students
should: (i) appropriately research and assess the social context of each case study and the
ways in which accounting practices are immersed; (ii) demonstrate their understanding
through verbal and written communication and role play; and (iii) analyse the context and the
problems and make appropriate recommendations for change. As a corollary to these outcomes,
it is expected that students’ understanding of accounting theory and practice might be further
informed and challenged and post-assessment reflections (recorded in individual diaries)
should promote deeper learning too.
These outcomes reflect a development of those skills seen as being important for modern prac-
tice and, as such, present the potential to close the gap between accounting education and prac-
tice. The learning and teaching approach adopted in the module also reflects this philosophy.
Indeed, it has been the focus of previous research (see Hassall et al., 1998a), when it provided
the context in which those authors explored issues around the usefulness and ranking of particu-
lar skills valued by students undertaking the module and whether it provided the required skill
development. Hassall et al. (1998a) also reported that many students found positive benefits for
their future careers as a result of completing FDM.
A problem-based learning approach is adopted for FDM and, as previously discussed (Milne
and McConnell, 2001), this is more likely to encourage deep learning. Similarly, the use of case
studies is said to promote deep learning (for example, Beattie et al., 1997; Tempone and Martin,
1999; Boyce et al., 2001; Milne and McConnell, 2001) when used in conjunction with the wider
aims and objectives of the course, and the broader accounting education perspective (Hassall
et al., 1998b).
In many ways, FDM requires ‘learning by doing’, an approach promoted as being superior to
passive involvement in the learning process (Adler and Milne, 1997; Borden et al., 1999;
Hughes and Berry, 2000; Milne and McConnell, 2001). Similarly its group work (Tempone and
Martin, 1999), role play (Crumbley et al., 1998) and communication development (Hassall
et al., 2000) are purported to add value to the learning experience. Thus, FDM seems to
embrace the calls for closer alignment between accounting education and practice and is therefore
a useful context in which to explore their further alignment with accounting research as well.
 258 Cullen et al.

The six case studies used in FDM came from a variety of sectors covering professional services,
charitable organizations, retail, manufacturing and the public sector (the authors’ case study). With
the exception of two of the case studies (including one by the authors’), the other cases included a
substantial amount of financial data. More detail about the case follows in the next section. Since
the intention was to explore the use of personally empirically-researched case study, no explicit
comparison was made with the other case studies used in the module.

The case study – Moorstown1

The case study is set in the context of the UK’s National Health Service (NHS) as it underwent
changes during the 1990s. It is about the Pathology Department in a NHS Trust Hospital and is
based on discussions with Matthew, the Pathology General Manager, and documentary evidence
available. Moorstown was part of the third wave of NHS hospitals to take trust status in 1993. It
had maintained a break-even situation during its four years of independent status and had the
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lowest management costs for an acute division of its size (850 beds). The Pathology Department
had three divisions: Biochemistry, Haematology and Microbiology. Each of these divisions
mostly operated as autonomous units and held their own budgets. Matthew had been General
Manager of the Department for the past 18 months, reporting directly to the Clinical Director
of Pathology and to central management. He co-ordinated the activities of the Laboratory Man-
agers in the divisions and was Laboratory Manager for Biochemistry, having been in that post
for 12 years. He had spent the whole of his 27 years of working life in NHS laboratories.
The case study tells the story of the changes that took place at the hospital after the granting of
trust status, and how these impacted upon the Pathology Department, its activities and its people.
It particularly illustrates the accounting mechanisms that were utilized and the behavioural con-
sequences of these. The story demonstrates the dysfunctional consequences that can occur when
inappropriate budgets are set, ambiguous responsibility hierarchies evolve and responsibility is
imposed where there is little power and control possible. It discusses the way in which capital
expenditure processes take place, contracts are negotiated, targets are set, and overspends are
dealt with, and reflects on the power of the finance department in all of this. It illustrates how
people evaluate new initiatives that change working practices and how resistance emerges
and is dealt with. It particularly illustrates the power of medical consultants in such processes
and, in this case, the impotency of the Pathology Manager to ‘manage’ their resistance.
As a teaching case study, it was sought to engage these students through narrative (Llewellyn,
1999) and to improve their comprehension of this type of context through the development of a
story (Gobeil and Phillips, 2001). Quotations from Matthew were included that expressed his
views about confusing relationships within the context and the students were left to decipher
the structures of responsibility and control for themselves. The problems in the case study are
not clearly defined and might be interpreted differently by the students. This version of the
case study research utilized more detail than in the published academic article about Moorstown
(Richardson and Cullen, 2000). Whilst the published journal article selectively moulded illus-
trations around theoretical concepts, in contrast the teaching case study was atheoretical and
simply told the story as articulated by Matthew and recorded by the authors. For the purposes
of FDM, Moorstown was presented as a case explicitly devoid of academic theorizing and
analytical signals and data was presented as ‘opinions of characters’ (Boyce et al., 2001).

1
A copy of the case study can be obtained by contacting the authors.
 Teaching potential of empirically-based case studies 259

This provided students with an authentic social context in which to explore possibilities outside
the boundaries of just ‘accounting’s’ domain and their own experience.
It was the second assessed case on the FDM module and represented 20% of the final mark.
Small student groups were asked to act as business consultants who were required to make a
presentation to Matthew on how current problems could be resolved and what the department’s
plans for the future should be. A tutor played the role of Matthew and other tutors attended the
presentation as part of the assessment process.

Research design – gathering feedback from students and the teaching team
A questionnaire was devised and completed by all 57 students immediately after their role play.
The appendix provides the structure of the questionnaire and also incorporates the results of
responses. Some personal details were collected in the first section; the second section required
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scaled responses to questions linked specifically to the module’s learning outcomes; the final
section provided a series of open-ended questions to which students were invited to respond.
Interviews were then conducted with three randomly selected groups, immediately after their
role play and completion of the questionnaire, to discuss the issues more deeply. Each interview
lasted approximately 40 minutes. Interviews with the teaching team lasted approximately one
hour each. Statistical analysis was carried out on the scaled section of the questionnaire (see
appendix) and qualitative responses were assimilated.

Findings and discussion

The results shown in the appendix illustrate student views on the success of the case study in
enabling them to meet the learning outcomes of the module. A high proportion of students, as
illustrated by percentages against each learning outcome in the appendix, were strongly suppor-
tive of the way in which the case enabled each of the stated learning outcomes to be achieved.
Moreover, they felt that it enabled them to develop their generic skills in terms of group work,
role play, communication and research which link to the refocusing of accounting education
(Albrecht and Sack, 2000; Boyce et al., 2001). This provides further support for the earlier
work by Hassall et al., (1998a) about the value of FDM as a whole.
In developing students’ information acquisition and research skills, Moorstown seemed par-
ticularly valuable. Whilst 57.9% of students either strongly agreed or agreed with the statement
that it was a useful case study for developing research skills, interview responses particularly
emphasized this aspect. Students felt exposed by their lack of understanding of managerial
and cultural aspects of the NHS and made intensive searches (for example, NHS websites, aca-
demic journals, contacting NHS staff through personal contacts) to attain deeper understanding
of the context. For example, one student said, ‘I spoke to a [medical] consultant as part of my
research for this case’. Another said, ‘It developed my understanding of new contexts but
research was necessary – but a good learning process for me’. Of particular significance here
is the use of this empirically-researched case as part of a problem-based learning approach
which Milne and McConnell (2001) suggest encourages students to search for more information.
One of the tutors involved in the FDM unit commented that ‘this requirement for the students to
carry out further research helped to differentiate between strong and weak students in relation to
the desired FDM learning outcomes’. This particular point was also articulated by one of the
 260 Cullen et al.

other tutors on the module and therefore clearly reflects an opportunity to engage in further ped-
agogic research around assessment issues.
The amount of information provided was the focus of many responses to the open questions in
the questionnaire and this led to an interesting debate during interviews with the students. Some
students felt more information should have been provided about the NHS and how trusts operate.
Others felt that this would have detracted from the learning opportunities it offered. This latter
interpretation complements Adler and Milne’s (1997) view that ‘case studies – especially those
that simulate real world, messy problems – provide the classic problem-based learning environ-
ment’ (p.199). The opportunity to learn from ‘messy problems’ here arose from a narratively-
constructed empirical case study. One tutor (a key player in the design of FDM from its con-
ception) felt that Moorstown was particularly useful for highlighting the ‘ambiguity of
reality’. The use of real life case studies stemming from empirical research provides the
‘realism’ (Boyce et al., 2001), allows undergraduate students to contextualize their studies
and provides the opportunity for deep learning and the development of generic skills. Indeed,
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one student commented that ‘. . . there was confusion in the case study about relationships,
but I realized that this matches reality’. It also provides a way of ensuring accounting cases
do not lie dormant in the pages of academic publications (Humphrey and Scapens, 1996), pro-
viding the potential to inform practice further. This ambiguity of reality allows students to
engage in accounting discourse way beyond the technical nature of the subject (Power, 1991).
Adler and Milne (1997) also expressed concern about the failure of accounting educators to
change and develop pedagogies that more actively involved their students. They conjectured that
one reason might be that educators fear students might rebel against the more empowered role
that action-orientated learning demands. Rees and Porter (2002) also commented on possible
resistance to the use of case studies, particularly by those students used to more conventional
methods of education. Interestingly, Booth et al. (1999) found that accounting students exhibited
a greater tendency to adopt surface approaches than did students from other disciplines. Equally,
some instructors have commented that they find a case study approach more demanding or
demanding of different skills, leaving them less in control of the learning and teaching
process (Richardson and Cullen, 2004). However, in this study, both students and tutors
talked positively about the ‘learning by doing’ opportunities provided by Moorstown and stu-
dents were very supportive of this more active approach. This provides evidence of the way
in which classroom strategies can be adopted to foster a longer-term shift in the learning style
preferences of students (Boyce et al., 2001). In fact, many of the students in this study welcomed
the experience to such an extent that they suggested the inclusion of similar modules earlier in
the undergraduate programme. For example, one student commented, ‘I liked the live and prac-
tical aspect of this case study. We need this earlier on in the degree’. They expressed a desire for
a progressive development of skills throughout the course and were positive about ‘learning by
doing’ as a vehicle for developing these. Indeed, some students saw real value in conducting
question and answer sessions with the case study authors as part of their information gathering
and analysis. It is beyond the scope of this empirical work to determine whether students in
earlier years would have similar views or whether their relative lack of maturity would result
in a desire for a more passive learning environment and more focused accounting problems
to deal with (Borden et al., 1999).
The debate on passive and active learning environments also allows the use of Moorstown to
be considered to promote deep learning (Beattie et al., 1997; Boyce et al., 2001; Milne and
McConnell, 2001) through researching and analysing the context, identifying the problems
and making appropriate recommendations for change. In Moorstown, the people, actions,
 Teaching potential of empirically-based case studies 261

reactions, conflicts, behaviours, decisions and narrative are real, awaiting interpretation by the
student. This increases the ambiguity of the context and takes students out of their comfort
zone, challenging preconceived ideas of accounting technologies. They must seek more infor-
mation to enhance their understanding, interpretation and analysis of the context and events.
This must happen before any sensible solutions can be considered, promoting critical and flex-
ible thought and reflection. A tutor commented that, in this particular case, ‘students were not
able to hide behind the security of accounting numbers’. This did cause anxiety amongst
many of the students, and one of them articulated with feeling ‘fears that the tutors assessing
the presentations had more information than they did’. It was the combination of the case
material and the way in which the case was used (Boyce et al., 2001), that facilitated the devel-
opment of deep learning and generic skills.
The contemporary issues illustrated in Moorstown are often not well understood generally, so
that solutions are more difficult to support and make convincing. Thus, students may need
greater engagement with the context, seeking information to inform thinking on issues such
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as conflict, rationality, behavioural responses, and how these affected the technologies of
accounting (such as budgeting) and their outcomes. This exposure to socially-informed theories
of accounting (Humphrey and Scapens, 1996) and the ‘realism’ of the narrative (Boyce et al.,
2001), has the potential to achieve deeper understanding of accounting in context. In comparison
to the use of a traditional text book question or a ‘textbook case’, it also further facilitates the
development of generic skills (Boyce et al., 2001; Milne and McConnell, 2001). This would
support the integrated approach to accounting research, education and practice, and a bigger
role for empirically-researched case studies.

Concluding comments
In this paper the current debate on accounting education and accounting research has been
traced, and the extent to which they are currently seen to engage with practice explored.
Based on the literature review, it is concluded that, despite efforts to address the perceived
gap between accounting education and practice, this gap still exists. Some contributors to the
debate promoted using cases studies in accounting education to create greater engagement,
but the ‘type’ of case study and the learning process were seen to be important. ‘Messy
stories’ with ‘fuzzy’ problems, along problem-based learning lines, were seen by some to
have the potential to mirror the ambiguity of reality. They might also promote the development
of generic skills needed for the ‘dynamic’ environment of practice today. But such case studies
go beyond the structured, discipline bound, ‘Harvard’ style.
In a similar vein, based on the literature review, the potential for case study research was seen
to remain unfulfilled. If case study researchers continue to be constrained by the problematic
nature of this work in general and by the preferences of editors, then much rich and valuable
empirical data may never reach a wider audience. This might limit the potentially bigger role
for case study research.
The authors’ contribution to this debate has focused on an exploration of the bigger role for
empirically-researched case studies. Set in the context of the FDM module, it gathered evidence
on the outcomes of using this type of case study within a problem-based learning approach.
Despite the fact that this study did not specifically test other case studies used in FDM, the
evidence gathered supported the view that empirically-researched case studies might be particu-
larly useful vehicles to bridge the gap between accounting research, education and practice.
 262 Cullen et al.

In particular, the ‘messy’ nature and ‘fuzzy’ problems of the empirically-researched and narra-
tively-constructed Moorstown case study were well suited to the problem-based nature of FDM.
This suggested that the combination might provide a powerful interface between research,
would-be practitioners and practice itself. Rather than the empirical case material sitting on aca-
demic shelves, it was identified that research and academic teaching are inextricably intertwined.
The use of such material in a wider accounting education context provides an opportunity to
effect real accounting practice reform in the new millennium.
In many ways, the students’ responses and tutors’ comments confirmed that Moorstown did
indeed imbue the ambiguity of reality and contemporary issues. So much so, those students were
compelled to use and develop skills as the module intended. Thus, in this respect, it did fulfil its
potential in progressing the development of the type of skills that modern practice purports to
require. In line with the QAA recommendations, it also exposed would-be practitioners to
empirical evidence, issues and problems set in a real life contemporary context. According to
the tutors, whilst some students achieved greater understanding and skills development than
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others, there was no evidence of student resistance to the problem-based learning approaches
as a result of existing learning preferences. Indeed, many of the students were arguing in
favour of including more of this approach earlier in their undergraduate studies.
It is difficult to make wider generalizations from a single case study example about the value
of empirically-researched case studies in bridging the perceived gap between accounting
research, education and practice. But opinion is gathering across the accounting community
that accounting research should be practice relevant and should address practice-significant
issues; that accounting research should be more widely disseminated to make a real difference
to practice; and that accounting education should address both vocational and academic aspects.
The Moorstown case study is an example of practice relevant empirical research that has been
more widely disseminated through teaching and which fulfils accounting education’s wider
vocational and academic objectives. In this way, it represents a useful example of how account-
ing research, education and practice might ultimately become aligned.
The authors acknowledge a number of limitations with this particular study. Information relat-
ing to gender and work placements was not analysed and this could form the basis of future
investigation. It is also recognized that the evidence is taken from just one experience with a
specific group of students and further research with others is required. Notwithstanding these
limitations, it is felt that the paper does make a case for the potentially bigger role for empiri-
cally-researched case studies. This role might be further explored by undertaking explicit com-
parisons between Moorstown and other case studies used on such modules.

Acknowledgements
The authors wish to make a special acknowledgement of the helpful suggestions received from
two anonymous referees.

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Appendix: Moorstown case study

This is a questionnaire about the use of the Moorstown case study on the FDM module. We would
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like to thank you in advance for taking time out to fill in this questionnaire.
Please fill in the appropriate box where required.

Gender Male 66.7% Female 33.3%

Age on starting final year of degree 21.3 Years
Did you complete a placement year? Yes 71.9% No 28.1%
Was this placement in Industry 48.8% Profession 41.5%
Public Sector 9.8%
Other (please specify) . . .. . .. . .. . .. . .. . .. . .. . .
Please indicate on the scale below, by ticking the appropriate box, the extent to which you
agree or disagree with the statements:

Strongly Strongly
Agree Disagree
 !
1 2 3 4 5
The Moorstown case study helped me: % % % % %

1 To apply my previously acquired 14.0 63.2 15.8 7.0 0.0

subject skills and knowledge
2 To understand a manager’s role 3.5 49.1 35.1 10.5 1.8
in the NHS
3 To develop my ability to clearly identify 12.3 64.9 21.1 1.8 0.0
and define problems
4 To identify different courses of action 17.5 56.1 24.6 1.8 0.0
available to the manager
5 To improve my understanding of financial 12.3 47.4 33.3 7.0 0.0
decision-making within organizations
 266 Cullen et al.

The Moorstown case study was a useful case

study to develop my:

1 Group work skills 33.3 56.1 7.0 3.5 0.0

2 Role playing skills 15.8 49.1 28.1 7.0 0.0

3 Communication skills 31.6 54.4 10.5 3.5 0.0

4 Research skills 17.5 40.4 31.6 10.5 0.0

The next part of the questionnaire is based on a series of open questions. Please write in the
spaces provided.
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1 What did you like most about the Moorstown case study as a learning experience?

2 What did you like least about the Moorstown case study as a learning experience?

3 Did you research for further contextual information about the NHS?
Yes
No
If Yes, where did you get the information from?

4 In the Management Accounting and Control systems unit studied in semester 1, we

would have asked you to critically evaluate the case study using appropriate aca-
demic literature. In FDM, in your opinion, are we testing the same skills?
Yes
No
If No, please identify the skills being tested under each of the modules:

FDM MACS

Thank you for completing the questionnaire