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,

Professional accounting education in recent years has emphasized the need for competency development. One of the pedagogical techniques recommended to enhance competency development is the use of case studies. Although they are being used increasingly in professional accounting education, research into the usefulness or effectiveness of case studies is limited. This study examines students' perceptions of the use of case studies and the potential influences of certain variables, such as age, gender and first language, on such perceptions. The questionnaire-based study was conducted in the Professional Accounting School (PAS) of the Institute of Chartered Accountants of New Zealand (ICANZ). Analysis of the results reveals significant differences, including gender- and language-based differences, in students' perceptions of the benefits of using case studies. The study provides the ICANZ with feedback on the use of case studies in the PAS programme, facilitating the further development of the programme in this regard. Other professional accounting bodies may consider replicating this study. The results of such studies may then be compared to enhance the existing literature on competency development in professional accounting education.case studies, student perceptions, perceived usefulness, competencies, gender, professional accounting programme,

This paper describes the implementation of an online discussion forum as a means of facilitating case-based learning in an intermediate financial accounting course. The paper commences with a review of case-based learning literature and the use of online discussions as a delivery platform, linking these pedagogical approaches to the emerging needs and learning styles of the current generation of 'digital' students. The paper then describes the context in which the research takes place, including the nature of the course, its learning objectives and its educational philosophy, and describes the rationale for the implementation and usage of the online discussion forum. Survey data were collected and analysed from a single student cohort to assess student perceptions of the benefits and limitations of case studies and the usage of online discussion groups to augment case-based learning. The findings suggest that students perceive numerous benefits associated with case-based online discussions, including being exposed to other students' opinions, improving their ability to critically review case information, motivation to consult additional non-course related material and the convenience of the technology utilised.

We focus on the attributes of audit committee members at an individual level through investigating their role‐based identity; this approach represents a departure from the traditional approach of measuring their independence and financial expertise. The data revealed that there is a wide range of backgrounds and attributes identified by New Zealand audit committee members as being helpful in performing their responsibilities. Members’ motivation and justification for serving on the audit committees played a significant role in verifying their identity salience in terms of being an audit committee member. Regulators and other corporate governance stakeholders may benefit from a further understanding of the reciprocal relationship between an audit committee mechanism and its members’ identity salience.

Purpose – This paper aims to describe the implementation of a blended learning approach in a Stage 2 management accounting course at a university in New Zealand. The paper reports on student participation and engagement in the course and reflects on students’ learning experiences. The blended learning approach was implemented in response to low student attendance and poor preparation for face-to-face tutorial sessions, along with demand from students to be able to access learning resources off-campus. Design/methodology/approach – Data were collected from formal course evaluations, the learning management system and a student focus group, with particular emphasis on three of the online activities introduced – lessons, quizzes and chat rooms. Findings – The study finds that while learners value online activities, they are nevertheless still unwilling to forgo the opportunities which face-to-face contact with both peers and faculty members present. This finding provides support for the continuation of a blended learning approach in the course, as well as its implementation in others. Research limitations/implications – This paper has several limitations. These include the small sample size and the absence of reflection on the process and outcome(s) of implementation of the blended learning course by the responsible academic. Furthermore, the paper also did not consider the impact of blended learning on students’ soft, or generic, skills. These are topics for future research. Practical implications – The findings highlight the importance of offering not only a mixture of online activities, but also a blend of face-to-face and online activities. Originality/value – This study focuses on student participation and engagement in a blended learning accounting course.