The usefulness of case studies in developing core competencies in a professional accounting programme : a New Zealand study

Abstract

Professional accounting education in recent years has emphasised the need for competencydevelopment. One of the pedagogical techniques recommended to enhance competencydevelopment is the use of case studies. Although case studies are being used increasingly in accounting education, research into the usefulness or effectiveness of the method is limited.This study examines students' perceptions of the use of case studies and the potentialinfluences of certain variables, such as age, gender and first language, on such perceptions. The questionnaire based study was conducted in the professional accounting programme of the Institute of Chartered Accountants of New Zealand (ICANZ). Analysis of the results reveals significant differences in students' perceptions of the benefits of using case studies. Gender and language based differences in perception were also found. The results of thestudy provide the ICANZ with feedback on the Professional Accounting School (PAS)programme and facilitate the further development of the programme. Other professional accounting bodies may consider replicating this study using data collected on similar programmes. The results of such studies may then be compared to enhance the existing literature on competency development in professional accounting education.