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Accounting Education: An
International Journal
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Teaching and learning using

case studies: a teaching note
Trevor Hassall , Sarah Lewis & Mike Broadbent
Published online: 05 Oct 2010.

To cite this article: Trevor Hassall , Sarah Lewis & Mike Broadbent (1998) Teaching
and learning using case studies: a teaching note, Accounting Education: An
International Journal, 7:4, 325-334, DOI: 10.1080/096392898331108

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 Accounting Education 7 (4), 325–334 (1998)

Teaching and learning using case studies: a

teaching note
T RE V O R H A SS AL L 1 * , SA R AH L EW I S 1 and M I K E BR O A DB EN T 2
1
ShefŽeld Hallam University, UK
2
Manchester Metropolitan University, UK

Received: September 1993

Revised: January 1996; February 1997; April 1998
Accepted: May 1998
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Abstract
This paper reviews the use of the case method as a teaching and learning vehicle. It centres on a
module that aims to develop learning by the use of the case method. It examines the rationale for the
development of the module and the subsequent decision to use the case method. Also identiŽ ed in
the paper are issues concerned with module operation and assessment. Finally, an attempt is made
to evaluate the module based on a student experience perspective.
Keywords: accounting education, case method, curriculum development, curriculum delivery, course
evaluation

Introduction
The Financial Decision Making module offered at ShefŽ eld Hallam University uses case
studies exclusively as its teaching and learning method. In 1990 the module was awarded
the Partnership Award presented by Coopers and Lybrand for group skills in accountancy.
This paper reviews the experience gained from the development and operation of this
module. A brief description of the module and its history is followed by an examination of
the rationale for its development, the generic rationale for using case studies for teaching
and learning and the practical difŽ culties of their operation. The paper concludes by
re ecting on the strengths and weaknesses of this approach as perceived by both staff and
students.

Module development
Financial Decision Making (FDM) is a Ž nal year core module on the BA (Hons)
Accounting and Management Control degree at ShefŽ eld Hallam University. This will be
the third year or, if the optional placement year was undertaken, the fourth year. The FDM
module was originally validated 15 years ago when the degree had a Ž nal year consisting
of a dissertation, four core modules and a further module called the ‘case study
programme’. The FDM module was created as a response to the perceived problems of
delivering the case study programme and to meet new challenges.

* Address for Correspondence: Trevor Hassall, School of Financial Studies and Law, ShefŽ eld Hallam
University, City Campus, Pond Street, ShefŽ eld, S1 1WB, UK. Email T.Hassall@SHU.AC.UK

0963–9284 © 1998 Routledge

 326 Hassall et al.

ShefŽ eld Hallam University courses have been subjected to change resulting from
several wider policy initiatives implemented in the last few years. These include
modularization, credit accumulation and semesterization of individual modules. In the
Accounting and Management Control degree these policy changes have created con ict as
they have sometimes been at variance with the requirements of the Board of Accreditation
of Accountancy Educational Courses (BAAEC). Where con ict has arisen, the require-
ment to obtain professional exemption by meeting BAAEC’s requirements has eventually
overruled the University’s requirements. The FDM module has been subject to these
institutional changes but, as it is not part of the accredited pathway for BAAEC purposes,
the BAAEC guidelines are not applicable. During this period of change the FDM module
has changed from an option to become a core module. Prior to semesterization it was
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delivered through the whole academic year over 30 weeks. It is now taught over one
12-week semester. The students originally had two contact hours per week, while under
the semesterized system this has risen to four. During the same period, the level of
continuous assessment in the module has moved from an original 10% to the present
50%.
A major problem of the case study programme in its original version was a lack of
integration of individual subject areas, in terms of both learning and assessment. This
question of integration was to be the major focus for the development of the new FDM
module. The functional perspective taken by individual subjects in the Ž nal year of the
degree was in marked contrast to the perspective of students who were returning from what
was then a compulsory one year industrial placement. These students had an approach to
problem deŽ nition that was broader than that developed within individual subjects. This
holistic view contrasted with the atomistic notion of problem identiŽ cation and solution
developed in the individual subject areas. The importance of a wider approach was also
being expressed by employers and university contact groups both formally and informally.
Two common themes arising from these contacts were the need to emphasize the
relationships among the various functional areas within the accounting and business
discipline, rather than viewing them separately, and the need to formally develop a wider
range of skills. Both the integration of functional subject areas to re ect the business
environment and the integration of generic knowledge and skills became central to the
FDM module design. The emphasis on integration meant that the FDM module had no
speciŽ ed subject content but drew on subject knowledge developed elsewhere in the
degree programme. This led to the formulation of an aim for the module:
to develop and apply an integrated approach to problem solving and to provide
students with an understanding of the problems inherent in the application of
discipline based knowledge to practical situations in a period of change.
In order to achieve this the following objectives were identiŽ ed:
Academic skills
Students should be able to:
c identify particular subject skills and knowledge appropriate to a particular
problem;
c appreciate the difŽ culties involved in clearly deŽ ning problem areas;
c apply and integrate previously acquired subject skills and knowledge;
c evaluate, classify and organize information into a suitable format for the application
of decision-making techniques.
 Teaching and learning using case studies 327

Personal skills and qualities

Students should have identiŽ ed and developed:
c the ability to work within a group and the communication skills this involves;
c the negotiation skills necessary in identifying and analysing a problem and
proposing solutions within a group;
c the need within a group to allocate tasks and motivate others;
c recognition and acceptance of leadership qualities and skills;
c intra- or inter-group presentation skills;
c the ability to question assumptions, listen to arguments and respond accordingly.
The module designers became increasingly aware of the academic literature in this area.
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Carter’s (1985) Taxonomy of Objectives of Professional Education develops a broad

taxonomy based on three principal divisions: knowledge, skills and personal qualities. The
Accounting Education Change Commission (AECC) taxonomy (1990) also identiŽ ed
skills and knowledge with a third theme of professional orientation. The approach
undertaken in teaching the FDM module is consistent with the development of the
knowledge, skills and personal qualities identiŽ ed in these taxonomies.
Having deŽ ned the objectives for the module the next step was to determine the
appropriate teaching and learning methods. Case studies had been used with some success
on other parts of the course. It was decided to continue with this approach but to reŽ ne it
to meet the objectives outlined above. Subsequent research into the beneŽ ts of case studies
indicated the possibility that they were in fact appropriate for the module concerned. The
work of Argyris (1980) outlined the beneŽ ts as:
c hearing others’ views;
c confronting differences;
c making decisions;
c becoming aware of the complexity of reality;
c realizing that there are rarely right or wrong answers since cases are incomplete, and
so are real-life situations.
This seemed consistent with what the course development team were trying to achieve.
However, Argyris’s work was mainly concerned with the application of case studies in
business education, while Libby (1991) indicated the following beneŽ ts of using case
studies with accounting students.

Affective beneŽ ts to students:

Student motivation;
student interest in material;
development of conŽ dence.
Skill development of students:
oral communication skills;
written communication skills;
group interaction skills.
Cognitive beneŽ ts to students:
development of problem-solving skills;
development of judgement skills;
development of ability to solve problems addressing multiple issues;
 328 Hassall et al.

development of the ability to deal with ambiguity;

development of an understanding of the real world;
comprehension of the material by students.

Some accounts of using case studies have gone beyond the technical aspects to look at
where they might Ž t in a broader framework of skills, knowledge and qualities. Amernic
and Enns (1979) believe that levels of cognitive complexity which take into account
factors such as progressive independence in learning, maturity and  exibility should affect
the degree of structure and direction course designers need to give to problem-solving
methods. Goals for various stages and levels of accounting education could be derived
from requirements at different stages of progression in the wider profession. Romm and
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Mahler (1991) argue that case studies, and the different types of learning outcomes they
produce, could Ž t with professional progression and the different cognitive skills and
qualities needed at the various stages of this progression.
The case studies used in the module were developed by the staff involved, in some
instances with the direct co-operation of external organizations. Each case necessitates
problem identiŽ cation, problem deŽ nition and evaluation of a range of feasible solutions.
Each case involves a formal or informal presentation or a role play exercise by the student
group. The cases are of a broad business nature considering real-life issues with a focus in
the area of accounting and Ž nance and are thus relevant to the wider aspects of the students
education. Each case was analysed in terms of the knowledge, skills and personal qualities
that could be potentially developed by students. This analysis was initially used for a rough
‘mapping’ process, aiding the order in which cases are addressed, and also indicating
where future case writing developments might be concentrated. Examples of the case
studies used in the course have been published: see Hassall and Lewis (1996), Hassall et
al. (1996).

Module operation
The students previously attempted approximately 12 cases, but under semesterization this
has had to be reduced to eight cases. This reduction is in order to allow students sufŽ cient
time for re ection on the material and time to organize group meetings. The staff therefore
had to carefully consider which cases to use and in what order. It is agreed that quality
deŽ nitely comes before quantity. For each case the 90 students taking the module each
year are split into small groups comprising Ž ve or six students. The constituent members
of each group are randomly generated and new groups are formed for each case.
The procedure for each case involves four steps. First, the groups are given a brief
introduction to the case. This emphasizes the required output from the case and whether or
not this output forms part of the formal assessment for the module. Care must be taken at
this stage not to give students too much guidance, as one of the functions of the course is
to develop problem identiŽ cation skills.
The second stage is where the students individually and in their groups apply themselves
to the case in question. Students have to manage this phase themselves: arrange meetings,
allocate tasks, and co-ordinate the group’s work. The result of this activity leads to the
third stage of the process which is the presentation to tutors of their conclusions. The form
this takes varies to re ect the particular circumstances and requirements of each case and
the need for students to develop communication and presentation skills in differing
 Teaching and learning using case studies 329

scenarios. Approaches that have been used include presentations, meetings and role plays.
These may vary from the very formal to the very informal, again designed to re ect
business situations. Video recordings have been taken and on occasions students have
made videos for staff to view and assess but, more importantly, videos can be viewed by
students in their own time to critically analyse their own development.
The Ž nal stage is the debrieŽ ng by tutors to students on the case study they have just
completed. This is normally done in two interactive sections. First, the students’ suggested
solution and the processes necessary to arrive at this solution are examined in terms of
their validity. This also involves evaluating the students’ use of relevant subject
knowledge. In the majority of the case studies there is no deŽ nitive answer, so each
potential solution and process has to be examined for its relative merits. Second, feedback
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is given on the skills development of the group and of individual students. The debrieŽ ng
is used as a vehicle to promote a two-way dialogue where students are encouraged to state
their views on their own personal development and on the relevance of the activity in
which they have been involved.

Module assessment
The relative weighting given for continuous assessment has seen a gradual increase at each
subsequent validation event, re ecting the increased conŽ dence in the module by the
course team. The assessment is currently made up of 50% terminal examination and 50%
continuous assessment.
The examination is based upon a pre-seen case study, distributed approximately two
weeks prior to the examination. The particular question(s) are distributed at the start of the
examination. The students are allowed to bring into the examination room any material
they consider appropriate. The only two constraints are the time allowed and only material
submitted on ofŽ cial examination stationary is marked.
The continuous assessment is in two sections. Towards the end of the semester the
students are required to submit an individually written report on a speciŽ ed case. This is
allocated 30% of the overall mark. The remaining 20% is allocated over a number of
identiŽ ed cases throughout the module. The students are also told how the marks will be
split between subject content and skills development.
The level of student participation throughout the module has been continually high with
no noticeable difference between the cases that are assessed and those that are not. In order
to make the marking of this module as rigorous as possible and to minimize subjectivity,
staff try to ensure any oral presentation is assessed by two tutors who award an agreed
mark. There is also a very strong moderation process for the written elements of the
module.

Module evaluation
The FDM module is subject to critical evaluation by a variety of formal and informal
processes. The standard internal university procedure involves a yearly quality review and
periodic validation of the course as a whole. The annual quality review is a product of
student feedback from course committees. Responses from this process about FDM have
been generally favourable. However, the staff involved on this module feel that this
process has not given them the depth of feedback necessary. Periodic validation is required
 330 Hassall et al.

by the university followed by BAAEC accreditation. Both of these involve external peer
review but, because of the time constraints involved, the depth of discussion for any one
module is necessarily limited.
The feedback from staff involved in delivering the module is informal and anecdotal.
All concerned have found the module challenging, stimulating and enjoyable. Perhaps a
more balanced view would be gained from tutors who have been reluctant to be involved
in the delivery of this module. Encouraging external feedback has been via the recognition
by employers and their co-operation in preparing case studies as well as the Partnership
Award.
The previous feedback processes give an overview but in order to obtain better
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evaluation a questionnaire was designed and a pilot study undertaken prior to distribution
to the cohorts taking the module in 1992/3 and 1993/4. Importantly the earlier group were
asked to complete the questionnaire approximately nine months after graduation and on
their subsequent entry into employment.
Of the 62 graduates completing the module in 1992/3, 47 replied giving a 74% response
rate. The subsequent cohort of 89 students supplied 66 responses, an overall response rate
of 76%. These totals include the initial request and the follow-up to initial non-
respondents. There was no signiŽ cant difference between the initial request and the follow-
up in terms of the proŽ le of responses to questions in the questionnaire and therefore the
results were combined to give a total sample of 113.
The questionnaire was divided into four sections, and the results from each are
summarized below.

GE N E R AL QUE S T I ON S AB OUT AC C OUNT I NG DE GR E E S

In response to the general question ‘should an undergraduate degree in accounting develop
students in the three areas of knowledge, skills and personal qualities?, 98% of the
respondents agreed or strongly agreed. Respondents were then asked to deŽ ne in
percentage terms what the balance between these three areas should be. 22% indicated that
the relationship between the three areas should be roughly equal, with 70% indicating that
skills and personal qualities together should at least be equal to knowledge.
The respondents were then asked to rank certain skills according to their importance
using a Ž ve point Likert scale, ranging from essential to unimportant. In Table 1 the
column headed ‘essential’ shows the relative importance indicated in the ranking of
the listed skills by students who classiŽ ed that particular skill as ‘essential’. The right-hand
column shows the relative importance indicated by ranking the combined responses from
students who classiŽ ed that particular skill as either ‘essential’ or ‘important’.
From the rankings it can be seen that there was general recognition of the importance of
communication skills which is shown by the high ranking given to ‘Present, discuss and
defend views’. Interactive skills are also viewed as being important as shown by the ability
to ‘Work with others’ and ‘Listen effectively’. The intellectual skills to ‘Identify and solve
unstructured problems’ and those concerned with developing ‘Inquiry and critical analysis’
are also prominent. This is followed by a concern for applying subject-based knowledge as
indicated by ‘Apply accounting knowledge’. Interestingly, the respondents recognized the
importance of time management and the necessity of managing sources of stress. A very
low ranking was attributed to issues concerning ethics and social responsibilities, while the
staff involved expected a commitment to life-long learning to be ranked higher.
 Teaching and learning using case studies 331

Table 1. Results of students’ responses to ranking certain skills

Skills Essential Essential and
Important
Present, discuss and defend views 15 1
Work with others 15 55
Inquiry and critical analysis 3 35
Manage sources of stress 4 8
Identify and solve unstructured problems 5 55
Listen effectively 6 2
Motivation 7 35
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Interact with diverse people 8 12

Apply accounting knowledge 9 14
Locate, obtain and organize report 105 7
Persistence 10 5 95
Integrity 12 95
Creative thinking 13 13
Energy 14 15
Understand determining forces 155 95
Leadership 155 16
Empathy 175 18
A commitment to life-long learning 175 20
Sensitivity to social responsibilities 19 19
Identify ethical issues 20 17

T HE F D M MO DUL E
The students were asked if the FDM module developed the skills listed in Table 2, with the
percentage relating to those who answered ‘yes’:

Table 2. Results of students’ positive reponses to the FDM module developing certain
skills
%
Negotiation skills 95
Ability to work in a group 94
Presentation skills 94
The ability to apply and integrate subject skills and knowledge 89
The ability to question assumptions and listen to arguments 89
The ability to clearly deŽ ne problems 85
The ability to classify, organize and evaluate information 85
The ability to identify the appropriate subject skills and knowledge 81
The ability within a group to allocate tasks and motivate others 79
The ability to recognize and accept leadership 70

Here the students are being asked to indicate the extent to which, in their opinion, the FDM
module meets its stated objectives. The results show that agreement varied between 95%
 332 Hassall et al.

and 70% for the various objectives. Generally there was slightly more satisfaction with the
skills objectives than with the knowledge objectives. This is perhaps re ected in the next
series of questions where 67% indicated that they felt that the skills and personal qualities
developed within FDM was about right and 31% suggested more was needed. However,
knowledge development was seen as ‘about right’ by 52% with 48% indicating that more
was needed.
Respondents were asked about the ability of case studies to develop the three areas of
knowledge, skills and personal qualities. The percentages who agreed that case studies
were the most appropriate method for developing knowledge, skills and personal qualities
were 85%, 90% and 62%, respectively.
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We now move on to issues concerning the actual operation of the course. Of the
respondents, 64% thought the number of case studies dealt with in the module was
appropriate and approximately the same percentage considered the amount of time
allocated to each case to be appropriate. The length of time for preparation and
presentation was also felt to be correct. However, students indicated that they would like
more debrieŽ ng time and greater clarity of the brieŽ ng given to them. In terms of
preparation for the case study the number of group meetings was either three or four of one
to two hours’ duration. This indicates that for each case study groups were meeting for
about Ž ve hours. Surprisingly, 88% of the students agreed that the membership of the
group should be changed for each case.

AS S E S S ME NT I S S U E S
Of the respondents, 53% considered the current balance between coursework and
examination was appropriate. A further 30% considered the current balance between
coursework and examination to be inappropriate. This left 17% in the ‘don’t know’
category. Regarding the issue of the balance between group and individual marks in the
coursework, 53% were content with the existing arrangements where group work
contributes 40% of the continuous assessment mark. Again 17% indicated that they did not
have an opinion on this issue. Those in favour of an increase in the proportion of the marks
allocated for individual work was 10%, leaving 20% of the students in favour of an
increase in the proportion of the marks allocated for group work.
The students were invited to comment on the possibilities of peer assessment. When
asked if the group should be awarded an average mark from which the group members
could then negotiate the marks to be distributed to individual group members, the response
showed that 44% of the students agreed with this and 44% disagreed and 12% didn’t
know.

F UT UR E R E L E VANC E
The Ž nal section of the questionnaire dealt with FDM in terms of future career
development. Of the students responding, 84% indicated their belief that the module would
beneŽ t them in their future careers. Only 4% of the students positively disagreed. The
anticipated beneŽ t was felt to be immediate by 44% and within the next Ž ve years by a
further 54%. Overall, 81% of the students concerned indicated positive agreement with the
statement that the FDM module is appropriate for people contemplating a future career in
the accounting area.
 Teaching and learning using case studies 333

Conclusion
A major consideration in the development and delivery of any new or existing module is
the resources consumed by that module. The development of the FDM module
necessitated considerable amounts of resources – primarily the time of the staff involved
in developing the module. Given the importance placed in this approach on the case
studies, time has to be continually spent updating existing cases and creating a continued
stream of high quality cases for the immediate future.
The primary objectives of the FDM module were to provide a framework in which
subject knowledge could be integrated in a problem-solving environment and the
development of wider personal skills and attributes. The impetus for this development
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came from the lecturers involved in developing the course and their views were conŽ rmed
by consultations with employers. The subsequent recognition given to the module by a
major employer in the accounting area gives some validity to the initiative. Importantly,
the students who have undertaken the module have responded positively. In the opinion of
a large percentage of the students the FDM module was seen as being of positive beneŽ t
in terms of their future careers. The students anticipated that the course would be most
beneŽ cial in the Ž rst Ž ve years of their career development. Some students were already
one year into employment while others had just graduated but their views on this issue
were consistent.
The validity of the module’s objectives has therefore been conŽ rmed by the views of the
students that these objectives are consistent with what should be developed, in their
opinion, by an accounting degree. Their detailed responses indicate that intellectual
development and personal transferable skill development should be of approximately equal
concern in an accounting degree. SpeciŽ cally, the responses indicate that the development
of an ability to identify and solve unstructured problems accompanied by enquiry and
critical analysis are viewed as most important in terms of intellectual development, while
in the area of personal skills, communication and groupwork skills are identiŽ ed as being
of most importance. The speciŽ c application of accounting knowledge is identiŽ ed by the
students as being less important than these broader generic skills.
The ability of a module using a case study approach to develop these perceived
objectives is conŽ rmed by the students’ responses to the questionnaire. There are very
positive responses for the ability of a case-based approach to develop personal and
interpersonal skills. Cognitive and problem-solving skills are also accepted as being
substantially developed by this approach. The way in which the module has been
operationalized appears to have been generally acceptable. Perhaps the most important
response to note for the staff involved concerns the issue of feedback. Given the
indications that the students make considerable efforts in their work involving considerable
inputs of time, commensurate time must be allocated to both staff and students for
appropriate feedback. This feedback should encourage re ection on both the immediate
solutions presented and their wider developmental implications.
Assessment of this type of module was seen by the staff as a potential problem. The
resulting feedback is therefore encouraging. It would be impossible to please everyone but
the indications are that the students feel that the assessment system is fair and
representative. If anything the staff anticipated that the students would have favoured a
reduction in the percentages allocated to group coursework, especially as this is a Ž nal year
module. The issue of the introduction of peer assessment is not clariŽ ed by the results but
 334 Hassall et al.

there is sufŽ cient encouragement for the staff concerned to consider experimenting with its
introduction on a small scale.
The results indicating the positive manner in which the students perceived the course in
terms of future beneŽ t to their careers and future personal development is a major source
of encouragement to the staff who were involved in both the development and delivery of
the module.

References
Accounting Education Change Commission (1990) Objectives of Education for Accountants
(Position Statement No. 1). New York: Accounting Education Change Commission.
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Amernic, J.H. and Enns, R.J. (1979) Levels of cognitive complexity and the design of accounting
curriculum, The Accounting Review, LIV(1) January, 133–46.
Argyris, C. (1980) Some limitations of the case method: experiences in a management development
programme, Academy of Management Review, 5(2), 291–98.
Carter, R. (1985) A taxonomy of objectives for professional education, Studies in Higher Education,
10(2), 135–49.
Hassall, T. and Lewis, S. (1996) United Bakery Products, The Journal of Accounting Case Research,
3(2) Fall, 148–52.
Hassall, T., Smith, K. and Lewis, S. (1996) The Ž nancial director’s dilemma – the case of Pneuprod
plc, Accounting Education: an International Journal, 5(3), 245–56.
Libby, P.A. (1991) Barriers to using cases in accounting education, Issues in Accounting Education,
6(2) Fall, 193–213.
Romm, T. and Mahler, S. (1991) The case study challenge – a new approach to an old method,
Management Education and Development, 22, 292–301.