Skip to content

This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Close
AICPA-CIMA
  • AICPA & CIMA:
  • Home
  • CPE & Learning
  • My Account
Journal of Accountancy
  • TECH & AI
    • All articles
    • Artificial Intelligence (AI)
    • Microsoft Excel
    • Information Security & Privacy

    Latest Stories

    • Incorporating prompt engineering into the accounting curriculum
    • Create a dynamic to-do list with Excel’s checkboxes
    • Another way to manage authentication texts
  • TAX
    • All articles
    • Corporations
    • Employee benefits
    • Individuals
    • IRS procedure

    Latest Stories

    • Treasury posts preliminary list of jobs eligible for no tax on tips
    • Taxpayer’s circumstances do not warrant equitable tolling
    • When does debt become worthless?
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • Treasury posts preliminary list of jobs eligible for no tax on tips
    • California issues draft guidance for climate risk disclosure
    • Business outlook brightens somewhat despite trade, inflation concerns
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC accepting Professional Accounting Fellow applications
    • SEC names new chief accountant
    • SEC ends legal defense of its climate rules
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • AICPA unveils new QM resources to help firms meet Dec. 15 deadline
    • 8 steps to build your firm’s quality management system on time
    • Auditing Standards Board proposes a new fraud standard
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • Business outlook brightens somewhat despite trade, inflation concerns
    • AICPA & CIMA Business Resilience Toolkit — levers for action
    • Economic pessimism grows, but CFOs have strategic responses
  • Home
  • News
  • Magazine
  • Podcast
  • Topics
Advertisement
  1. newsletter
  2. Extra Credit
Extra Credit Cover

Best practices for teaching case studies

Finding the right case to teach is half the battle.

By Anita Dennis
July 14, 2020

Please note: This item is from our archives and was published in 2020. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

June 9, 2020

Motivate students to do the assigned reading

May 12, 2020

Redesign your final exams to truly promote learning

November 12, 2019

Secrets of master accounting teachers

TOPICS

  • Accounting Education

Case studies are a key tool accounting faculty use to help students grasp how the information they glean from textbooks or lectures applies to real-world settings. While textbook exercises can be fairly straightforward, in the real world, transactions and economic events do not always take an easily understandable format, said Steve Moehrle, CPA, CGMA, Ph.D., department chair and professor of accounting, University of Missouri–St. Louis. Responding to case studies “requires a higher level of thinking and analysis,” he said, which deepens students’ preparation for their careers.

In classes from introductory to master’s level, faculty use case studies to enhance students’ understanding and better engage them in the subject matter. Here are some practices that can help faculty make the most of this technique:

Walk students through the process. Help students succeed with what can be a new way of learning for them, Moehrle said. Many students initially have no idea how to tackle case studies, so faculty should be aware that they will need to help them break down the facts of the situation and develop a strategy for solving the problem. Those skills will be important to their long-term careers, he said.

Encourage holistic thinking. When introducing case studies, Margaret Christ, Ph.D., associate professor and PwC faculty fellow at the University of Georgia in Athens, advises students to pause and think more holistically about the situation they describe. For instance, in one case study she uses on revenues, students must take into account not just the final financial results but also the entire process that leads to recording the revenue. They must consider audit issues as well.

“Students are used to learning something, applying their knowledge on a test, and getting it right,” she said. In a case study, struggling to understand all the elements involved and what they mean is part of the process. When students succeed, “it’s very satisfying for [them],” she said. 

Let your pedagogical goals drive your choice of case. The best way to get started teaching case studies is to “consider your educational goals first,” advised Jeffrey Johanns, CPA, CGMA, senior lecturer at the University of Texas at Austin, then find a case that will achieve them. When his students asked about the use of data analytics in accounting, for instance, Johanns found a case that would help them see how it works.

Moehrle recommended choosing at least a few forward-looking hot topics that will grab students’ interest and excite them about being part of the profession, such as cryptocurrency. “These topics can stoke a new level of interest in the financial reporting of cutting-edge transactions and financial instruments,” he said. 

Advertisement

Emphasize soft skills. Case studies are a great opportunity for students to enhance their communication skills. Matt Sherman, a manager at Deloitte Financial Advisory Services LLP, in Washington, D.C., who is involved in developing Deloitte Foundation Forensic Accounting Case Studies for faculty, noted that the cases call for students to write and present an executive summary for a hypothetical board of directors. “We want them to get a sense of what it will be like to work in a professional services organization,” he said.

Be aware of the available resources. Some faculty create their own case studies customized to their classes, while others use cases developed by outside sources. Examples include the Deloitte Foundation Trueblood Case Studies and the case studies offered by the EY Academic Resource Center (registration required). Moehrle also recommended the case studies published regularly in the journal Issues in Accounting Education.

Minimize access to solutions. Faculty members should be aware that the solutions to case studies obtained from some sources may be available online, undermining the learning opportunities involved. Moehrle recommended that faculty check to see if solutions are readily available before assigning a case.

Start preparation early. If you use the same case studies more than once, you will need to update or adjust them based on what each group of students may be struggling with or the stumbling blocks they face. Christ advises faculty to be prepared to address a variety of needs and approaches.

— Anita Dennis is a freelance writer based in New York. To comment on this article or to suggest an idea for another article, contact Courtney Vien, a JofA senior editor, at Courtney.Vien@aicpa-cima.com.

Advertisement

latest news

September 4, 2025

Treasury posts preliminary list of jobs eligible for no tax on tips

September 4, 2025

California issues draft guidance for climate risk disclosure

September 4, 2025

Business outlook brightens somewhat despite trade, inflation concerns

September 3, 2025

New: Digital assets practice aid addresses auditing of lending, borrowing

August 29, 2025

Guidance on research or experimental expenditures under H.R. 1 issued

Advertisement

Most Read

The No. 1 risk to retirement – and one way to guard against it
Tax provisions in the One Big Beautiful Bill Act
Billy Long out as IRS commissioner after less than two months
Calculating AI’s impact on CPAs: New study quantifies time savings
AICPA unveils new QM resources to help firms meet Dec. 15 deadline
Advertisement

Podcast

September 4, 2025

Summing up economic sentiment and concerns about inflation and tariffs

August 29, 2025

Take a bold leap instead of a tentative step

August 28, 2025

Mark Koziel Q&A: Talent, sense of community, profession opportunities

Features

Calming nervous clients nearing retirement
Calming nervous clients nearing retirement

Calming nervous clients nearing retirement

7 retirement tips for small firm CPAs
7 retirement tips for small firm CPAs

7 retirement tips for small firm CPAs

Building a better CPA firm: Stepping up service offerings
Multi-colored plus signs

Building a better CPA firm: Stepping up service offerings

2025 tax software survey
Smiley, frowney, and neutral faces for Tax Software Survey.

2025 tax software survey

SPONSORED REPORT

Smart Strategies in Data Security and Risk Management

In an increasingly digital profession, data security has become one of the most critical challenges facing finance and accounting professionals today. Stay up to date with practical guidance to help you mitigate these risks and strengthen your security posture.

From The Tax Adviser

August 30, 2025

2025 tax software survey

August 30, 2025

Are you doing all you can to keep the cash method for your clients?

July 31, 2025

Current developments in S corporations

July 31, 2025

Paid student-athletes: Tax implications for universities and donors

MAGAZINE

September 2025

September 2025

September 2025
August 2025

August 2025

August 2025
July 2025

July 2025

July 2025
June 2025

June 2025

June 2025
May 2025

May 2025

May 2025
April 2025

April 2025

April 2025
March 2025

March 2025

March 2025
February 2025

February 2025

February 2025
January 2025

January 2025

January 2025
December 2024

December 2024

December 2024
November 2024

November 2024

November 2024
October 2024

October 2024

October 2024
view all

View All

http://JofA_Default_Mag_cover_small_official_blue

PUSH NOTIFICATIONS

Coming soon: Learn about important news

CPA LETTER DAILY EMAIL

CPA Letter Logo

Subscribe to the daily CPA Letter

Stay on top of the biggest news affecting the profession every business day. Follow this link to your marketing preferences on aicpa-cima.com to subscribe. If you don't already have an aicpa-cima.com account, create one for free and then navigate to your marketing preferences.

Connect

  • X Logo JofA on X
  • facebook JofA on Facebook

HOME

  • News
  • Monthly issues
  • Podcast
  • A&A Focus
  • PFP Digest
  • Academic Update
  • Topics
  • RSS feed rss feed
  • Site map

ABOUT

  • Contact us
  • Advertise
  • Submit an article
  • Editorial calendar
  • Privacy policy
  • Terms & conditions

SUBSCRIBE

  • Academic Update
  • CPE Express

AICPA & CIMA SITES

  • AICPA-CIMA.com
  • Global Engagement Center
  • Financial Management (FM)
  • The Tax Adviser
  • AICPA Insights
  • Global Career Hub
AICPA & CIMA

© 2025 Association of International Certified Professional Accountants. All rights reserved.

Reliable. Resourceful. Respected.