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8/3/2019 Case Method in Accounting
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CASE METHOD INACCOUNTING/FINANCE
COURSES
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OUTLINE
• APPROACHES
• STUDENTS ROLE-THE 4PS
• INSTRUCTOR’S ROLE-3CS
• IMPLEMENTATION ISSUES
• GRADING ISSUES
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APPROACHES
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APPROACHES
• Facilitator
• Coach
• Quarterback
• Demonstrator
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NO SINGLE APPROACH
• No single method is best for all instructors
• Each instructor must develop a stylebased on
– His skills
– Learning objectives
– The course contents
– The level and experience of the students
– The physical environment of the class
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ROLE OF STUDENTS
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STUDENTS ROLE-THE 4PS
• Preparation
• Presence
• Promptness
• Participation
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INSTRUCTOR’S ROLE
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INSTRUCTOR’S ROLE-3Cs
• Careful Preparation
• Control of Discussion
• Concern for students
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CAREFUL PREPARATION
1. Know the facts
2. Do not overuse visual aids
3. Be prepared to ask leadingquestions
-Decision oriented questions
-Interpretational
4. Plan your transition
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CONTROL OF DISCUSSION
1. Limit your comments
2. Don’t reveal the cards
3. Don’t show off
4. Listen
5. Officiate
6. Consider the physical aspects of thediscussion environment
7. Breadth vs. depth
8. Know when to stop
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CONCERN FOR STUDENTS
1. Encourage all students to
participate.
2. Limit monopolists3. Encourage respectful attention
4. Promote professional conduct
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IMPLEMENTATION ISSUES
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IMPLEMENTATION ISSUES
• Type of case
• Nature of case preparation
• Student preparation time
• Extent of written assignment
• Nature of class participation
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TYPE OF CASE
• Quantitative
• Interpretational
• Decision oriented
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NATURE OF STUDENTPREPARATION
• Individual
• Voluntary group
• Assigned group
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STUDENT PREPARATION TIME
• None
• In-class
• Out-of-class
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EXTENT OF WRITTENASSIGNMENTS
• None
• Outline/summary
• Full report
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NATURE OF CLASSPARTICIPATION
• Voluntary
• Required
• Formal
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CASE METHOD IMPLEMENTATIONPROGRAMME
SITUATION TYPE OFCASE
CASEPREPARATION
PREPARATIONTIME
WRITTENASSIGNMENT
STUDENTPARTICIPATION
Early incourse,
technicalmaterial is tobe presented,students are
unfamiliarwith casemethod,
material to besubject of aformal exam.
Quantitative
Individual None None Voluntary
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SITUATION TYPE OFCASE
CASEPREPARATION
PREPARATIONTIME
WRITTENASSIGNMENT
STUDENTPARTICIPATION
Students arelearning whatinformation isrelevant to adecisioncontext,material is nothighly numerical(but can be
some whattechnical), classmembers knoweach other,topicalcoverage islimited and will
be integratedinto morecomplexsituation (e.g.leading up to amore
comprehensivecase).
Interpretation
Voluntary
group
In-class Summary Required or
Voluntary
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SITUATION TYPE OFCASE
CASEPREPARATION
PREPARATIONTIME
WRITTENASSIGNMENT
STUDENTPARTICIPATION
Relatively
large andcomplex caserequiringmultiple levelsof analysis andcontainingmultiple
possibleproblems (andresponses),may reflectintegration ofmaterial frommore than oneclass periodand/or topic.
Decision
oriented
Group
(Assigned orVoluntary)
Out-of-class Summary Required
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SITUATION TYPE OFCASE
CASEPREPARATION
PREPARATIONTIME
WRITTENASSIGNMENT
STUDENTPARTICIPATION
Capstone case
forcomprehensivecoverage of alarge amount ofmaterialincludinganalysis methods
and technicalmaterial, writtenand oralpresentationskills consideredimportant ,withstudents bringingdifferent skillsand skill levels tothe course.
DecisionOriented
Assigned
group
Out-of-class Full Report Formal Report
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GRADING
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GRADING
• Both content and process
• Consistent with the learning objectives
•Class participation-quality and not quantity – Providing accolades for specific comments
– Peer evaluation
