Recent accounting and finance education literature indicates a trend towards an increasing use of case studies. The literature in this field is primarily descriptive, with no empirical evidence on the use or effectiveness of the method. This study examines students' perceptions of the use of case studies and the potential influences of gender and prior academic performance on such perceptions. The study focuses, in particular, on students' perceptions about whether case studies develop particular skills suggested in the literature. The questionnaire-based study was conducted in a postgraduate (Honours) class at a South African university. Analyses of the results reveal significant differences in students' perceptions of the benefits of the use of cases. Gender and prior academic performance-based differences in perception were also found. The study is useful for educators who use, or intend to use, case studies, as it highlights issues, such as the learning objectives of the course, which need to be addressed prior to curriculum design.Case Studies Student Perceptions Skills Knowledge Gender Prior Academic Performance,
In this paper we argue the case for a relationship between capital structure and a firm’s life stage. We provide an overview of the two sets of theories and follow this with a proposed linkage between the life stage and capital structure. We use the Adizes life stage model to assess the life stage of the firms in our sample. Our pilot study found a statistically significant relationship between life stage and the capital structure of respondents. The nature of the relationship (more debt in the early and late life stages than in prime) supports the pecking order theory of capital structure and suggests a practical use of the life stage model in helping firms to understand how their financing is likely to change over time.
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