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Teaching with Case Studies: An

Empirical Investigation of Accounting
Lecturers' Experiences
a a
Margaret Healy & Maeve McCutcheon
a
University College Cork , Cork, Ireland
Published online: 14 Dec 2010.

To cite this article: Margaret Healy & Maeve McCutcheon (2010) Teaching with Case Studies:
An Empirical Investigation of Accounting Lecturers' Experiences, Accounting Education: An
International Journal, 19:6, 555-567, DOI: 10.1080/09639284.2010.501577

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 Accounting Education: an international journal
Vol. 19, No. 6, 555– 567, December 2010

Teaching with Case Studies:

An Empirical Investigation of
Accounting Lecturers’ Experiences
Downloaded by [Flinders University of South Australia] at 04:02 07 October 2014

MARGARET HEALY and MAEVE MCCUTCHEON

University College Cork, Cork, Ireland
Received: August 2008
Revised: May 2009; November 2009; March 2010
Accepted: March 2010

ABSTRACT The case study method has come under increasing attention in recent decades with
some writers extolling its potential to promote deeper learning. However, in the area of
accounting education, ongoing calls for its use are not matched with similar accounts of
successful use. Using a phenomenological approach, this study explores how accounting lecturers
at an Irish university experience teaching with case studies. Three categories of description
emerge: controller, facilitator, and partner. Of these, only the partners apply the case method
with the explicit intention of fostering deeper learning and personal development. This suggests
that, to inform the debate on its potential benefits, more extensive consideration needs to be paid
to the manner in which accounting educators actually engage with the case method. Research in
accounting education should move beyond consideration of teaching method to focus on the
underlying affective and institutional factors which colour interpretation of the teaching context.

KEY WORDS : Case-based teaching, lecturer experience, teaching approach

Introduction
There has been increasing pressure within the accounting profession, throughout higher
education and across the accounting education literature generally for educators to empha-
size the development of generic skills which would prepare graduates to face the demands
of accounting practice (Rebele, 2002). It has also been argued that the case for the devel-
opment of generic skills in accounting education springs only partly from vocational con-
cerns (Adler and Milne, 1997; Boyce, Williams, Kelly and Yee, 2001). Higher education
has broader obligations to scholarship and society and, most importantly to the student, to
foster personal development and critical appreciation.
The case method has been extolled as a possible solution to many perceived short-
comings in accounting education (Adler and Milne, 1997; Boyce et al., 2001; Cullen,

Correspondence Address: Margaret Healy, Department of Accounting, Finance and Information Systems,
University College Cork, Cork, Ireland. Email: mhealy@afis.ucc.ie

0963-9284 Print/1468-4489 Online/10/060555–13 # 2010 Taylor & Francis

DOI: 10.1080/09639284.2010.501577
 556 M. Healy and M. McCutcheon

Richardson and O’Brien, 2004). The case method has the potential to engage and motivate
students, to encourage self-learning and to develop skills in critical thinking and elabora-
tive learning. Challenges to achieving this potential, however, also exist. Pedagogical
factors accentuate the need for the lecturer to relinquish control (Adler, Whiting and
Wynn-Williams, 2004; Wynn-Williams, Whiting and Adler, 2008), to allow students to
determine their own approaches and stress the need to place emphasis on the process of
analysis rather than on a finished product (Boyce et al., 2001). Institutional factors that
have an impact on the use of cases include space in the curriculum, class sizes, assessment
issues, and the rewards for teaching generally. Thus, whilst there is acceptance of a need
for change in the education of accounting graduates, lecturers have been reported as being
less willing to change their teaching approaches to initiate such change (Adler and Milne,
1997; Adler, Milne and Stringer, 2000). Greater understanding of and insight into account-
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ing lecturers’ experiences of teaching with case studies is needed to inform on-going
debates surrounding their potential, at departmental and institutional levels, as well as
across the academic accounting community generally.
The purpose of this article is to explore and document how a number of lecturers on
accounting courses at an Irish university experience the use of case studies with a view
to informing the current debate surrounding their role and potential. The article begins
by considering the role of case studies in the context of accounting education and the chal-
lenges facing lecturers in choosing whether and how to use this teaching method. The next
section describes the choice and subsequent use of a phenomenological research approach
in documenting the experiences of nine lecturers at one Irish tertiary institution. Following
a review of those articulated experiences of the benefits and challenges in the use of the
case method, the final section considers the implications of the research evidence pre-
sented in terms of arguments proposed in the literature for more extensive use of the
case method in accounting education.

Literature Review
Within the accounting education literature, there have been numerous calls for the adop-
tion of teaching strategies which are conducive to deep learning outcomes (Boyce et al.,
2001; English, Luckett and Mladenovic, 2004; Gow, Kember and Cooper, 1994). Tra-
ditional teaching methods and courses, where content is heavy and externally-prescribed
by the demands of maintaining exemptions from professional examinations, are likely to
reinforce an existing bias in accounting students towards surface learning strategies. Alter-
ing the learning strategy of the student, however, necessitates recognizing the influence of
and the need also to consider changes to the learning context (Lucas, 1996; Rebele, 2002;
Sharma, 1997). As stated by English et al., 2004, p. 463:

While educators cannot influence the orientations to learning that students’ bring to their
studies, they are able to manipulate the learning context, providing a window of opportunity
to influence the approach students adopt, and therefore the quality of student learning. The
learning context includes both the nature of the course and the teaching within the course
(emphasis as per original).

The potential of the case study method to deliver the type of enriching learning experi-
ence which meets the needs of educationalists and employers alike has been highlighted in
a number of studies (c.f. Cullen et al., 2004; Hassall, Lewis and Broadbent, 1998; Libby,
1991; Milne and McConnell, 2001; Weil, Oyelere and Rainsbury, 2004). The case method
can be shown to possess all four key elements identified by Biggs (1989) as being condu-
cive to fostering a deeper approach, as well as offering affective benefits (Libby, 1991) for
 Teaching with Case Studies 557

the lecturer. Its realism provides the motivational context; the tasks of analysis, reasoning
and decision-making provide the learner activity; small and larger group discussion facili-
tate interaction with others; and cases can provide a valuable contextual framework which
brings relevance, as well as reality, thus providing a capstone for a well-structured knowl-
edge base (Boyce et al., 2001). Realizing this potential depends, however, on the level and
extent of student engagement, rather than it simply being a question of whether or not case
studies are used (Adler et al., 2004, p. 213):

. . . the presence of cases is not the panacea to enhancing generic learning skills. Rather it is
how the case studies are used and the level of student involvement that is of vital importance
(emphasis as per original).

To realize the potential benefits of case teaching requires an approach which is funda-
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mentally different from the traditional teaching approach. It is possible to teach with
cases in a traditional didactic manner, but it is doubtful whether much of value can
really be achieved. The case method may well be becoming more pervasive in accounting
education, but the case method itself comprises a range of approaches and a range of objec-
tives. Certainly, some skills such as skills in presentation and analysis may be developed.
However, if a lecturer dominates the case discussion, presents a single ‘correct’ solution
and prescribes the approach to be taken by the students, it is difficult to see how the stu-
dents’ own insights and opinions will emerge or be validated (Boyce et al., 2001).
To some extent, case studies are defined by how they are taught and by the learning objec-
tives which are ascribed to them (Hassall et al., 1998). Rippin, Booth, Bowie and Jordan
(2002) define the case method as a plastic medium, which is malleable to how it is used.
Thus, while cases can offer productive insights into organizational functioning and pro-
cesses at undergraduate education level, Rippin et al. (2002, p. 440) also caution that:

. . . the practical constraints of working in the mass system can cut across this potential so the
case becomes whatever is available in the standard textbook. This means that it can reinforce,
rather than challenge homogeneity and increasing managerialism; can package and contain,
rather than celebrate and explore, ambiguity and uncertainty’.

As Stinson and Miller (1996) point out, a good case is an unstructured case—a ‘messy
story’. Standard cases are often highly structured, excessively focussed, simplified abstrac-
tions, which bring neither realism nor challenge to the students.
Logically, if case studies are to challenge students and encourage them to adapt to new
approaches to learning there will be some student resistance. Challenging students to move
beyond their accustomed learning strategy is not the only challenge facing the lecturer.
Libby (1991) highlights the existence of what she terms ‘a significant attitudinal
barrier’ (p. 193) on the part of many accounting lecturers towards the use of case
studies in undergraduate accounting courses. Control of learning activities moves from
the transmission of facts, towards greater classroom discussion and not all lecturers are
comfortable in this context (Campbell and Lewis, 1991; Libby, 1991). Richardson and
Cullen (2004) illustrate this, by providing an illuminating account of the particular chal-
lenges and rewards experienced in developing and implementing a module based entirely
around ‘live cases’ and of the interplay with their own anxiety.
Lecturers who do not use cases stress the importance of accounting students receiving
the requisite coverage of technical materials to cope with professional accounting exam-
inations. Even where lecturers are disposed to use case studies, institutional factors such as
class sizes, teaching spaces and exemption-driven curricula can all favour more traditional
teaching methods (Libby, 1991), which are perceived to be more efficient on resources.
The institutional reward and incentive structure, with an emphasis on research at the
 558 M. Healy and M. McCutcheon

expense of teaching, when combined with the initially heavier commitment in time of the
case method, can also be an obstacle. Attempts to alter the learning context, therefore, may
not always work and need to be considered at a broader level than that of simply calling for
changes in the teaching method (Hassall et al., 1998; Kane, Sandretto and Heath, 2002;
Leveson, 2004).
Theories of teaching are not concrete, coherent structures, but rather consist of ideas
about teaching and how they are put into practice (Ramsden, 2003). How lecturers
teach influences what students learn (Leveson, 2004). However, while much work has
focused on the learner in the specific context of teaching with cases in accounting edu-
cation, relatively little has described the role and experiences of the lecturer in that
environment (Boyce et al., 2001; Leveson, 2004). Lucas (2002) urges evaluation of the
appropriateness of specific conceptions of teaching to the contexts in which teaching
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takes place. In a phenomenological study of the experiences of lecturers teaching introduc-

tory financial accounting, she describes three conceptions of teaching: a shaping con-
ception, a travelling conception and a growing conception. She also notes that a fourth
conception of ‘building’ was not fully actualized from within her research evidence.
This study of accounting lecturers’ experiences of teaching with cases addresses the
need for greater consideration of the relationship between teaching method and teaching
approach, which has implications for the claims for the potential of the case method to
have a positive impact on accounting education.

Research Methodology
This study uses a phenomenological approach to explore how lecturers experience the use
of case studies in accounting education in order to obtain a greater understanding of the
benefits and challenges perceived by those lecturers. Phenomenology searches for the
meanings that individuals bring to their experience of a given context, through their
recounting of and reflecting upon that experience. The research focus of this study, there-
fore, is on exploring differences or variations in the use of case studies as experienced and
articulated by accounting lecturers, with the researchers ‘bracketing’ any preconceptions
they themselves may have of the research context.
Ashworth and Lucas (2000) set out a series of guidelines for the design, conduct and
reporting of phenomenological research and stress the importance of describing the
research process itself and not just its outcomes. A series of nine semi-structured inter-
views was conducted with staff who teach accounting students at one Irish university.
Interviews were recorded (with the permission of the interviewees) and lasted between
30 and 45 min each. Each interview was conducted in the interviewee’s office. As the lec-
turers were known to the researchers, care was needed in the gathering and review of the
recounted experiences, particularly with regard to minimizing the imposition of researcher
preconceptions or suppositions concerning the teaching approaches and techniques of
those individuals. Knowing the lecturers also acted as a control in that the familiarity of
the interviewer prevented interviewees from offering opinions and evidence which
diverged significantly from their actual practices. It also allowed the interviewer to dis-
pense with the usual formalities and proceed directly to the research topic. Researcher
knowledge of the background circumstances of the research site (in terms of general teach-
ing context, programme structures, site-specific terminology, etc.) enabled the efficient
gathering of a rich data set without recourse to questions for clarifications, which would
be otherwise necessary.
One of the researchers carried out all of the interviews and transcribed each of these ver-
batim, using a pseudonym to identify each transcript. The second researcher did not know
 Teaching with Case Studies 559

who amongst the potential pool of available lecturers had actually been interviewed. She
also only had sight of the transcripts and did not have recourse to the original recordings.
Lecturers ranged in teaching experience from one year to 26 years. Four of the intervie-
wees had also taught at other tertiary level institutions. Three of the lecturers were
female and six were male. No single definition of the case method was imposed on the
research context; instead the researchers focused on documenting each individual’s own
articulated interpretation of her/his experiences of using case studies. In addition, avoid-
ing a single definition of the case method preserves the principle of bracketing inherent in
phenomenological research.
The initial focus of the interviews was to explore how the lecturers saw their role as
teachers. They were then asked to describe their teaching approach, both broadly and in
the specific context of ‘using case studies’. To avoid the possibility of prepared
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answers, lecturers were not given questions in advance and, while it is possible that
some of the lecturers may have been made aware of the general direction of the interviews
by their colleagues, each interview evolved as a unique conversation. Notwithstanding
this, it was still evident during a number of the interviews that some of the lecturers
had learned phrases from teaching practice training and caution needed to be exercised
in identifying their underlying ideas and experiences. Triangulation and reflection were
sought via the use of follow-up questions and requests for examples of specific instances
of theory-in-action given that, without a more detailed exploration, interviewees may be
simply (but unintentionally) ‘. . . telling only half the story’ (Kane et al., 2002, p. 184).
As actual teaching practices were not observed additional care was needed to ensure
that interviewees at least stated their teaching practices, thereby allowing the researchers
to substitute reported experiences for actual observations.
It should be stressed that phenomenology seeks to describe variation in experience on
the basis of individual reflections on that experience. It does not seek explanations in
terms of cause and effect, nor does it seek to establish directly generalisable conclusions
(Akerlind, 2003; Ashworth and Lucas, 2000; Saunders, 1982). What it does seek is to high-
light issues arising from the variation in these categories of experience which can inform
the development of general theories. For this reason, the key requirement in relation to the
research process is the ability to dig deep into the individual experience. The quantity of
interviews conducted is of secondary concern, provided that the full range of experience is
included in the research sample (Saunders, 1982). Morse (1998) suggests approximately
six participants and points to saturation as being the determining criterion of sample
size for a phenomenology research strategy. Creswell (1998) suggests interviews with
up to ten participants. Examples of prior research, similar in purpose and design to this
paper, generated conclusions supported by evidence from a similarly sized research
sample (Lucas, 2002; Robertson, 2007).
To analyse and interpret the output of phenomenological research, researchers must
bracket prior expectations of the research findings (Lucas, 2001) and allow for the emer-
gence of issues that are grounded in the articulated experiences of the interviewees. Ash-
worth and Lucas (2000) also stress the need for empathy with the responses of the research
sample throughout the process of revealing each individual’s experience(s) of the case
study method. This involves slow and careful consideration of the sentiments of each
response and of the supporting evidence provided, rather than simply focusing on the par-
ticular words or phrases used. Analysis of the transcripts proceeded over a number of iter-
ations as the researchers became increasingly familiar with the interview data. Initially
each transcript was analysed by each of the researchers, to gain insight into the world
of that lecturer. As themes began to emerge, an iterative process of reading and re-
reading the transcripts continued until both researchers were happy to reach a consensus
 560 M. Healy and M. McCutcheon

regarding the findings emerging from the data, allowing for description of the experiences
under investigation. The ‘essences present’ (Saunders, 1982, p. 357) in the themes, in
terms of the different meanings articulated by each of the interviewees in the research
sample, are presented in the next section.

Research findings
Three broad themes emerged from iterative analysis of the interview transcripts. Each
theme is described in the following paragraphs.
Theme 1: Views on the Lecturer-student Relationship
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Analysis of the interview transcripts presented three views on the lecturer-student relation-
ship, as articulated by the lecturers. These were: those describing the lecturer in a leading
role, with the students as less able followers; those describing the lecturer as guiding stu-
dents who are seen as able, but in need of encouragement; and those describing the lecturer
as supporting active student learners.

For those describing a leader/follower relationship, the emphasis was placed on arriv-
ing at the solution to the case rather than the process of case analysis. Outcomes to case
studies are defined in advance, in terms of there being a single right answer to be
worked towards in a step-by-step manner, with any diversions on the route to this seen
as ‘cul-de-sacs’ or dead ends on the journey, for example:

‘If I wasn’t able to poke or prod them in the direction of what I was looking for, I would just
say it at the end . . . I would ask leading questions . . . If they go off at a total tangent I draw
them back in after they have made the point but they’ll happily chug along. . ..’ (L9)

Students were perceived as being unwilling to participate and needing to be ‘trained in’,
as described by L6 in the following terms:

‘In a sense or there is a sense of needing to train people into your approach into your philos-
ophy of teaching so that there would be more kind of hand holding more direction in first year
and second year. I certainly expect more interaction more participation in things like pre-
arranged or spontaneous contributions from the class at post-grad level. . ..’ (L6)

For one lecturer in particular the need to stay in control of the learning context appears
to stem from a lack of confidence in using the case method and, in particular, the inability
to secure participation by the students:

I essentially supervised what they are doing so I was walking around answering questions and
asking them how they are getting along so it wasn’t a voluntary exercise from their point of
view; they had to at least look like they were doing something. (L5)

Overall, lecturers describing a leader/follower view of the lecturer-student relationship

use the case study method, but exhibit an underlying desire to retain control. Their focus is
on the outcome—how case studies ‘fit’ with the other materials they are using in their
teaching—rather than case analysis as a learning experience in and of itself.
In a second category of experiences described under this theme, the lecturer is portrayed
in terms which suggest guiding a journey being taken by students. This view of the
lecturer-student relationship recognizes the potential for learning to take place from the
process of case analysis, as well as from the arrival at a solution. Lecturers were concerned
with assisting students to move to a higher level of understanding of the underlying
concepts, with case studies being seen as a teaching method towards this:
 Teaching with Case Studies 561

. . . so you can take it to a better level there, but I suppose what you can do is to concentrate
more on maybe hoping that the students personalize and internalize rather than simply a
mechanical exercise of memorization and reproduction. (L3)
Students are viewed as having the ability, but perhaps needing to be ‘nudged’ (L3) or
‘coaxed’ (L8) towards participation in case discussions. Classes are still conducted accord-
ing to a pre-determined plan, but when students venture off that route in case discussions,
contributions have some value as additions to the lecturer’s original solution:
. . . there is a diminishing marginal return from going down certain angles, but I like the idea of
students being able to explore things for themselves rather than packaging things for them. (L2)
They get something completely different? That has happened, I suppose, over the years. Nor-
mally I would probably go with it because normally they have valid reasons I take on board
but you probably still want them to get out of it what you want to get out of it from the point of
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view of an examination from material that you’ve covered. . .. You probably ideally like to
encompass both. (L8)

Overall, the lecturer-student relationship described focuses on the encouragement of

student interest in the subject area, as much as on the achievement of a solution. Student con-
tribution is valued as part of the process of case analysis within the overall learning experience.
A third view of the lecturer-student relationship emerging from the research evidence
places lecturers as the supporting cast, with the students as the main actors, in the learning
environment:

The students are key players and they are not as much recipients of information, they are
players in the sense that they to a large degree know as much as the lecturer about the
subject area. The lecturer may have an advantage in that they have more experience, more
background and they probably also have the solution to the study. So nonetheless I think
the students are more important players in a case study situation. (L1)

Students were active stakeholders in a learning environment in which students could

also teach the teacher and there is no single pre-determined solution to be worked
towards. The focus is on the process of analysis, rather than on the outcome of that analy-
sis. When students came up with new ideas and directions during the case analysis, this
was viewed positively (rather than as a loss of lecturer control):

. . . I might have come up with a template of the answer myself, but with all case studies there might
be an angle I mightn’t have thought of and the students might make good suggestions that are very
relevant and you might incorporate that into the solution. It gives the students the chance to see that
there is no perfect answer. There is always more than one answer, particularly when you are
talking about a case study. There are different angles and there is no one right answer. (L4)

Lecturers were concerned with student engagement in the learning process, rather than
simply seeking student participation. The potential of students to engage on equal terms in
case discussions, attaining equality with lecturers, was described in very enthusiastic terms:
I have had several students in the past who have come up with quite novel solutions. It sticks
in your mind; actually, it is probably what university is all about. . .. It’s fantastic! (L1)
I remember once a colleague saying to me that you can’t give nine out of ten or ten out of ten
because that’s basically saying that the student does a better job of answering them than you
do. . .. So what if they do? I’m delighted; that’s the target achieved. (L7)

Overall, lecturers describing this view of the lecturer-student relationship are happy to
share control of the learning environment with the students. The students’ role is presented
in empathetic terms, as key stakeholders, with lecturers alert to the challenges facing stu-
dents in a case study context.
 562 M. Healy and M. McCutcheon

Theme 2: Views on the Benefits of Using Case Studies

A variety of benefits of using case studies in accounting education were identified from the
interview transcripts. The benefits fell into three broad categories: those relating to the
subject matter being taught; those relating to the application and integration of material;
and those relating to the personal development of the student. Some lecturers saw benefits
exclusively in terms of subject development—the reinforcement of knowledge. What they
described as cases were quite often highly-structured scenarios used to illustrate a specific
point, with defined questions and outcomes. Cases serve a secondary function in these lec-
turers’ teaching; they are a capstone to be used after the ‘nuts and bolts’ have been deliv-
ered, to provide examples of concepts in practice and to demonstrate real-world relevance.
I thought the one I did use was very useful because the second year class is a little esoteric.
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You know it’s theoretical and it can be heavy going for the students or that’s what they say on
the evaluation forms, so I thought that using the case study really pulled it back into . . . you
know. . .. These theories matter and these sorts of decision are really made by CFOs. (L5)

For other lecturers, the benefits of case studies were of a broader nature—concerned
more with the application of that knowledge and with stimulating students’ interest,
moving beyond the curriculum of a given module, towards integration across the account-
ing discipline more generally:

I think they can take students’ minds beyond compartmentalising knowledge and skills. I do
little bits of exercises where they maybe get the big picture, see that there are multiple layers
to issues, see that there are multiple approaches and also connections between different areas
as well. (L3)

Probably their greatest asset was that they get students to apply the knowledge that they learn
across discrete areas in an integrated way. . .. (L1)

A number of lecturers also spoke of the students benefiting in terms of personal devel-
opment, the validation of independent student enquiry and the appreciation of ambiguity in
decision-making processes:
. . . trying to think for themselves and realize there is no right answer. . .. (L7)
It gives the students a chance to see—look what I say actually does matter and I don’t have to
learn off a particular way of thinking. (L4)

None of those interviewed saw the use of case studies as providing transferable voca-
tional skills, such as team work or presentation skills. Some lecturers saw the benefits
of presentations, but did not feel that these were confined to learning through the case-
based medium. The need for students to acquire presentation skills was acknowledged,
but student reluctance was seen as a barrier to developing them. Other lecturers simply
felt such skills were not a primary concern:

I think I’m supposed to be teaching them and they are supposed to be learning accounting and
finance. . .. It’s a desirable outcome that they learn presentation skills as well but that’s some-
thing that they could have learned in other courses and areas. (L2)

Theme 3: Views on the Challenges of Using Case Studies

Common institutional factors confronted the individual members of the research sample, as all
worked in the same department at the same tertiary level institution. How these factors were
perceived by individual lecturers varied, however. In general, the challenges to using cases (as
identified and discussed in the interview evidence) were described from one of two positions:
 Teaching with Case Studies 563

either that of being a barrier preventing the use of case-based teaching, or that of being an
obstacle to be managed in the course of using case-based methods. The extent to which
these challenges were dealt with—either as obstacles to be overcome or as barriers preventing
action—played a significant role in each lecturer’s overall experience of the case method.
Some lecturers were very uncertain as to how to use case studies in their teaching, and
this uncertainty acted as a barrier:

I’ve used case studies. I used one case study last year in my second year class. I took it out of
. . . I got a couple of books on case studies . . . I’m not 100% sure what the approach to case
studies is. (L5)

Class size was also a clearly articulated problem for all lecturers. The manner in which
this was dealt with, however, varied.
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This year the class size . . . doubled from 70 to 130 so I knew straight away that it was totally
unfeasible, which is a shame, because the feedback from last year was that they enjoyed that
bit, but with 130 it was unworkable. (L9)

Because it’s a bigger group you may get answers back, but you generally tend to be the person
answering the case study for them. It’s easier with a smaller group. (L4)

Regardless of their approach to teaching with cases, it was felt by all the lecturers that a
sound knowledge base was necessary before case studies could be used. Some described
overcoming this obstacle by setting time aside to cover essential material first.

I suppose you would love it if more students were well-informed on issues in finance—then
you could really delve into things. Sometimes I think if there is an issue you want to talk about
you have to spend ten or fifteen minutes just giving them the background on it. (L7)

Others were not convinced of the appropriateness of case studies in specific settings.

. . . sometimes you can use case studies to introduce material, but I’m not entirely convinced
you can do that with a lot of finance material. Unfortunately you have to show them the
“what’s related to what” before you start trying to apply it. (L2)

It’s easier to be more applied when the students are at a more advanced level because they
understand the basics. It’s harder to be more applied when they are starting out at the first
or second year level, because if you are talking about scenarios or situations, you know,
that are two or three levels above where they’re at, they switch off. (L9)

One lecturer describes the challenge as being the level of maturity of the students, rather
than their level of knowledge.

If we are talking about undergrads, particularly first or second years, there is a sort of student
who is not very familiar with the college process and they prefer to come in and be given the
information and they take their lead from you. You know they just want to sit there and take
their notes and pass their exams. When students move on along, particularly in fourth year or
postgraduate level, you can actually facilitate learning and move beyond what you had set out
to do and get them engaged and active in their own learning. (L4)

Emerging Categories of Description: Experiences of Teaching with Case Studies

Consideration of the essential features of each of the themes described in the previous sec-
tions culminated in the emergence of a set of distinct categories for describing experiences
of teaching with case studies. The focus in each category is on the range of experiences
represented by the interview transcripts—described by Akerlind as the ‘constitution of a
structured “space” of variation’ (Akerlind, 2003, p. 378). The emphasis, therefore, is on
 564 M. Healy and M. McCutcheon

the experiences constituting the phenomenon under investigation, rather than on the indi-
vidual lecturers describing that experience (Robertson, 2007). Three characterizations of
experience emerging from the themes are presented in Table 1 and described in the follow-
ing paragraphs. Each category in Table 1 contains lecturers of each gender and from a
range of years of teaching experience.
Controllers use the case method as a way of bringing students to pre-determined con-
clusions, akin to ‘teaching as telling’ (Ramsden, 2003). The use of case studies in this
learning environment is essentially illustrative, allowing for the application of knowledge
to real-world scenarios. There are parallels between the ‘shaping’ concept described by
Lucas (2002) and the controller role. There is a common theme of training students or
of students as products; producing students who can read a journal article in a particular
way; producing students who can interpret numbers in a particular way. The controllers’
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view of what a case study is tended to be limited to traditional case studies or even mini-
cases. Their views of the student suggest distance and limited potential for engagement.
Controllers consider benefits of case-based teaching in terms of how they help (or
hinder) the lecturer in the process of imparting knowledge to a largely passive student
body. In these circumstances, the process was less valued than the outcome. Benefits
were limited to subject-related benefits, with little engagement in the potential for personal
growth and development. Barriers in terms of class size and lack of prior knowledge were
viewed as insurmountable.
Facilitators use cases with the objective of engaging students with the subject area, but
remain largely focused on a body of module-specific content which students will need in
their future roles in the accounting profession—similar to Ramsden’s (2003) ‘teaching as
organising’. The facilitator has elements of Lucas’s (2002) ‘building’ concept (a concept
which was not actualized in the introductory financial accounting course of Lucas’s study).
The lecturer is anxious to provide the structure to allow students to personalize and inter-
nalize concepts. Case studies have an elaborative role, which places the specific subject
area within a broader context. Benefits accrue to students from the use of case methods;
however, obstacles exist also, which may serve to outweigh greater use of the method.
Facilitators use cases primarily where environmental conditions are favourable, for
example, when teaching post-graduates or teaching on specialized under-graduate courses.
Partners use the case method in a different manner to the facilitators and controllers,
valuing and endorsing student participation—similar to ‘teaching as making learning
possible’, in terms of Ramsden (2003). Partners are fundamentally defined by the ease
with which they would express themselves on equal terms with the students. While to
some extent this would suggest travellers on a common journey, the ultimate objective
of that journey is the broader personal development of the student. There are definite res-
onances of Lucas’s (2002) ‘growing’ concept here. For these lecturers the case method is
almost their natural approach and they tend to see obstacles as challenges to be overcome
rather than barriers. Partners validate the students’ contribution and potentially achieve

Table 1. Experiences of teaching with case studies

Controller Facilitator Partner
Lecturer/student Leader/follower Guide Supporting cast
relationship
Benefits Illustrative Integrative Developmental
Challenges Affective barriers Environmental barriers Obstacles to be overcome
Categorization of L5, L6, L9 L2, L3, L8 L4, L7, L1
descriptions
 Teaching with Case Studies 565

student engagement and critical thinking. Use of case studies generally represents an
enriching teaching experience for all parties, encompassing not just students’ learning,
but also personal change by the student and lecturer alike.

Discussion and Conclusions

Teaching with case studies is posited in the accounting education literature as fostering
deeper learning (Boyce et al., 2001; Cullen et al., 2004; Milne and McConnell, 2001;
Weil et al., 2004). However, there is a need for research to provide greater insight into
the use of case studies in practice. This study set out to examine the manner and extent
to which lecturers use the case method and thus provide greater understanding and
insight into accounting lecturers’ experiences of teaching with cases. The findings show
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that the flexibility of the case study method is such that lecturers describe three distinctly
different approaches to teaching while ostensibly using a common method. The case
method as extolled in the literature is only fully consistent with one of the categories
described in the findings, that of the partners. Factors such as the perception of the role
of the student, attitudinal barriers, and the benefits to be realized from case-based teaching,
underlie the differences in approach to the case method. Institutional constraints have
some impact, for example, on the approach adopted by facilitators, while attitudinal
factors appear to shape differing responses to these common constraints between the cat-
egories. As the institutional context varies over time, it is possible that lecturer engage-
ment with the case method may change concomitantly.
While care must be taken not to generalize the findings to the wider population, this
study is in keeping with the view of the case study as a ‘plastic medium’ which is
defined by how it is used (Rippin et al., 2002). Calls for the use of the case method
have not abated in recent years, but use in itself is not a sufficient generator of the potential
benefits of case studies. Adler et al. (2004) argue that it is not just a question of whether
cases are used, but also how they are used. Even though the institutional and disciplinary
context was common to all lecturers in this study, the perceived role and use of case studies
in the learning environment varied. As suggested by Rebele (2002), simply adopting an
institutional strategy of case-based teaching therefore may not be sufficient to meet
calls for change in accounting education. The extent of an individual lecturer’s influence
on the application of that teaching method must also be considered (Friedlan, 1995). This
study, in documenting the variation in interpretation of the case method, highlights the
need for future research to move beyond consideration of the theoretical merits of particu-
lar teaching methods, and consider also how they are interpreted in practice, within the
dynamic interplay of lecturers’ attitudes, teaching approach and students’ response.
This study was conducted within a single institution in Ireland, which had the advantage
of a constant institutional context. However, aspects of the institutional culture may influ-
ence the breadth of variation in experience observed. Further research in different insti-
tutional contexts may provide additional insights. The findings of this paper are also
based on evidence gathered at a single point in time. It would be informative to re-visit
the experiences of the research sample in the future, to gain insight into the extent to
which the approaches documented in this paper may have changed over time.

Acknowledgments
The authors gratefully acknowledge the assistance of three anonymous reviewers, Editor
Richard Wilson and participants at the 2007 Annual Conference of the British Accounting
Association’s Special Interest Group on Accounting Education.
 566 M. Healy and M. McCutcheon

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