Proceedings of the 1st Business & Management Conference, Vienna

NEW DIDACTIC APPROACHES IN ACCOUNTING: MOVING BEYOND THE CALCULATION EXERCISE

PAVEL STRACH, IRENA STEJSKALOVA

Abstract:

Case studies have been utilized frequently throughout business curricula. In the domain of accounting, however, cases have not been as proliferated. The aim of the paper is demonstrate the use of secondary case studies in the didactics of an undergraduate introductory accounting course. Authentic stories from professional journals and daily newspapers have been used for students to critically examine real-life accounting applications. Based on subsequent longitudinal student survey undertaken in two consecutive academic years, secondary case studies have been found effective in delivering real-life accounting applications, enabling greater understanding of accounting phenomena, and enhancing didactic approach in and above the accounting domain.

Keywords: didactics, accounting, case studies, teaching, student feedback

DOI: 10.20472/BMC.2015.001.020

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