“Clausura y evaluación final” (Tiempo de duración 1 hora)

Research conducted among accounting students in various countries (Adler et al 2000:132; Ahmad & Sulaiman 2013:175; Ballantine & McCourt Larres 2004:187; Bamber & Bamber 2006:267-290; Doran et al 2011:259; Fortin & Legault 2010:95; Gobeil & Phillips 2001:205; Lane & Shellard 2009:34-43; Stainbank 2010:79; Van der Merwe 2013:1142; Weil et al 2001:123, Weil et al 2004:140) identified the use of case studies as one of the techniques recommended to improve and further develop pervasive skills. Several of these studies documented the fact that a wide range of skills can be improved through using case studies, leading to an increase in the use of case studies in accounting education.

3.5.1 Undergraduate students’ views on case studies for pervasive skills development

In addition to the studies already discussed, Arquero Montaño et al (2004:193, 194) also conducted a study among 108 final-year students registered for the accounting module, Financial Statement Analysis, at the University of Seville in Spain. The perceptions of these students were that case studies improved their problem-solving, communication and teamwork skills (Arquero Montaño et al 2004:202). The researchers compared the performance of students who were exposed to more complex cases to students who were exposed to more basic cases, and they did not find a significant difference (Arquero Montaño et al 2004:208).

Cullen et al (2004:257) used case studies in the form of problem-based learning for their undergraduate students enrolled for Accounting and Management Control at Sheffield Hallam University. The series of six case studies presented to these students embedded the requirement of skills to be applied that are perceived as important for the workplace. The results of 57 students in Cullen et al’s (2004:259,

79

260) study indicated that many students wanted the inclusion of more case studies in their accounting degree, and they suggested that case studies should be introduced throughout the degree in a progressive fashion. The results of the survey also showed that the students found that the case studies developed their pervasive skills (Cullen et al 2004:260)

The junior-level management accounting students at the University of Georgia in the USA evaluated a series of mini cases from 10-K reports that was developed for accounting educators by Bamber and Bamber (2006:267-290). A 10-K report is an annual report that provides an overview of a company’s performance and is required by the US Securities and Exchange Commission (SEC). Bamber and Bamber (2006:267) recommended the use of a company’s annual report to create a continuous series of cases from which students could learn important cost and management accounting principles. They also recommend that these mini cases should be used to supplement traditional textbooks. The students agreed that the cases helped them to gain the experience-based knowledge needed by professionals. It is evident from the evaluations that the students regarded their experience with the cases as beneficial and challenging. The students confirmed that the cases assisted them to see the bigger picture and enabled them to integrate different management accounting topics. It also helped them appreciate difficult judgements and decisions that accountants face in real-life complex business scenarios (Bamber & Bamber 2006:267-290).

Lane and Shellard (2009:34-43) constructed a case study for first-year undergraduate management accounting students at the University of Glamorgan that incorporated basic management accounting techniques as well as the use of IT. Students were required to provide feedback on the module at the end of the academic year. The annual module evaluation revealed that students were positive about this teaching approach, which incorporated a case study, and they agreed that their learning experience had been improved by it.

The finding of a study conducted by Bui and Porter (2010:42) among undergraduate accounting students in New Zealand, was that there are not enough case studies in

80

accounting courses. They felt that case studies and case examples helped them better understand the practical context of accounting topics. This increased understanding elevated their interest in accounting (Bui & Porter 2010:42). Some of the students also noted that students would be more motivated if educators were more excited about teaching with case studies (Bui & Porter 2010:42).

Stainbank (2010:79) conducted a study in South Africa on the usefulness of an accounting project, presented as a case study, to accounting students at a third-year level at the University of KwaZulu-Natal. The case study was developed to encourage the integration of four different modules, namely financial accounting, managerial accounting and finance, auditing and taxation; promote the development of professional skills; promote active participation in learning and group work; and gain accounting knowledge. A questionnaire was developed and distributed to the third-year students to evaluate their perception of the usefulness of the accounting project. The purpose was to determine whether the accounting project had helped develop accounting knowledge and professional skills. Stainbank (2010:80) concluded that in the opinion of the 231 participants, the case study is a valuable tool for developing accounting and professional skills. It also helps students to better relate the theory to practice. In her conclusion, Stainbank (2010:80) advised accounting educators to implement case study projects in their accounting programmes to promote further development of students’ accounting and professional skills.

Strategies for case-based teaching were developed and evaluated by Doran et al (2011:259) in large undergraduate management accounting classes at the University College Cork in Ireland. Their aim was to determine whether teaching with case studies would still be beneficial to students if applied in a large class setting. The opinions of both educators and students were obtained. They found that students responded well to the case studies presented and they wanted to participate in the learning opportunities of each case experience. From the students’ responses in the large class setting, they discovered that the students felt they had gained exposure to more than one viewpoint and they regarded their experience with case studies as positive. The case studies enabled undergraduate students to gain exposure to real-

81

life practical scenarios. Doran et al (2011:260) concluded that in the opinion of the students as well as the educators, case studies can be delivered successfully in large class settings.

A case study (Industry Perspective Workshop Programme) was introduced to first- year students enrolled for Acct 102, Accounting and Finance for Business, at Lincoln University in New Zealand. McGuigan et al (2012:177) provided students with a case study to not only develop their technical skills, but also their pervasive skills. Among the benefits listed by the students, were pervasive skills that were enhanced as a result of the case study such as decision making, problem-solving skills, group skills, critical thinking skills, communication and listening skills (McGuigan et al 2012:182). It was also mentioned that the students were positive about the fact that the case simulated real-world business decision-making scenarios (McGuigan et al 2012:183).

3.5.2 Postgraduate students’ views on case studies for pervasive skills development

In their study, Weil et al (2004:140) focused on the competency needs of accounting students that can be addressed through the use of case studies. A questionnaire, to determine what they consider to be the most important benefits of the use of case studies, was distributed to 518 students who had just completed the professional examination for accountants throughout New Zealand and Malaysia. These students reported that case studies enabled them to improve their ability to consider more than one solution to a problem. They also explained that they could better evaluate situations from different perspectives (Weil et al 2004:140).

Employed accounting graduates with professional experience suggested in the study conducted by Wells et al (2009:414) that teaching and learning strategies should be improved by shifting the focus of classes towards real scenarios and case studies (Wells et al 2009:414). The benefits of case studies are that “students are encouraged to assimilate and integrate information, consider multiple and conflicting perspectives, and deal with situations of uncertainty within the accounting discipline context” (Wells et al 2009:416).

82

Ahmad and Sulaiman’s (2013) study was also conducted among postgraduate students and was discussed in section 3.4.2 above. It is clear from the literature explored in this section that students perceive case studies to be beneficial towards further developing competencies that exceed the technical skills currently taught at universities. These studies were all conducted at residential institutions. It is therefore also necessary to explore the perceptions of students at an ODL institution on the use of case studies in teaching accounting students. See section 3.8 for a discussion of case-based teaching in an ODL environment. The next section considers the perceptions of educators on the potential of case studies to develop pervasive skills.

3.6 EDUCATORS’ VIEWS ON CASE STUDIES FOR PERVASIVE SKILLS