管理案例教学方法的研究与探讨

案例教学是管理类专业常用的一种教学方法,由于许多教师对案例教学知之不多或不太系统,在实际教学活动中不能真正有效地发挥案例教学的优势。因此,有必要就案例教学进行研讨。文章结合笔者的教学实践经验,针对案例教学中存在的主要问题,提出了改善案例教学效果的具体措施和案例教学当中的组织形式。     

基于案例驱动教学法的计算机基础教学改革研究

随着计算机与现代化多媒体技术的快速发展,计算机基础作为高等教育中一门操作性、实用性强的学科,其教学也在变革中日趋完善.特别是当前对案例教学的应用,取得了良好的成效.本文根据计算机基础课程的教学特点,结合案例教学的优点与长处,提出教学过程中尽可能运用案例教学,并通过具体的案例设计详细的论述了案例教学法在计算机基础课程中的应用研究.     

Perceptions of the Royal Mail case in the Netherlands

The 1931 Royal Mail case, as a landmark event in the history of British accountancy, did not go unnoticed in the Netherlands. Awareness of the case is reflected by a fairly wide scattering of references in contemporary Dutch documentary sources, notably in the literature of the auditing profession. Because of this, the case provides a convenient opening for studying the comparative development of accounting and auditing in Britain and the Netherlands. This paper documents Dutch references to the Royal Mail case from the 1930s to the early 1950s and it presents an interpretation of the pattern and nature of these references. The materials brought together in this paper show that in interpreting the Royal Mail case, Dutch auditors paid more attention to general issues of auditor responsibility than to the issue of secret reserve accounting with which the case is traditionally associated. The case provided support for those who argued with Limperg that the Dutch profession was ahead of Britain in its views on auditor responsibility.     

Krazy Kimmy's: A Case in Fraud Examination

This two‐part case allows for maximum student engagement through preparation, in‐class discussion, and through a Part B case that is part of the Teaching Note. Through this case, students work to identify possible fraud schemes, plan an investigation, and perform horizontal analysis calculations. Students will learn about the concept of ethical hacking, red flag identification, internal control weaknesses, and investigation considerations for fraud schemes. Further, in‐class planning for next steps and investigation can occur, providing an opportunity for group work and in‐depth learning. This case offers flexibility for instructors in that it can be covered over one class or multiple classes, or can be assigned as an independent or group assignment. This teaching note provides an overview of the case along with guidance for teaching this case.     

The Royal Mail Case: A Legal Analysis

This paper examines the legal issues raised in the celebrated Royal Mail Case and the implications of the case for the practice today. It is argued, contrary to the literature, that the case was not about the utilization of secret reserves, but about the non-disclosure of repayments by the Inland Revenue of overprovisions for tax and that defence counsel for the auditor succeeded because of the weak factual case presented by the prosecution. The paper then argues that whilst the factual basis of the prosecution's case was extremely weak, they had missed three fundamental points: the going concern concept, the materiality concept, and the point at which an overprovision for taxation should be recognized. Various minor issues in the case are also analysed, together with the effect they had on the outcome of the case. The implications of the case are then examined and in particular, the duties of auditors where compliance with statutory disclosure provisions conflicts with the requirement to show a true and fair view and whether cases involving technical accounting issues should be heard by specialist judges and assessors.     

基于独立学院培养目标的财务管理案例教学探讨

独立学院的目标是培养应用型人才，案例教学和独立学院的培养目标相一致。本文对独立学院财务管理案例教学的必要性、选择案例的原则、案例教学如何组织以及应注意的问题等方面进行了探讨。     

Development of and student reactions to an international consolidation case problem

Use of case problems is a well established pedagogy for enhancing student learning. This paper describes development of an international consolidation case problem and reports how students responded to its assignment. The case problem could be effectively used in accounting classes such as international accounting and advanced accounting. Further, the case could be used to introduce professional accountants, who may not have previously faced this issue, with a basic overview of the international consolidation process. The issue of consolidation is typically covered in advanced accounting courses, and international financial reporting is covered in international accounting or intermediate accounting courses. The international consolidation case described in this paper makes a unique contribution by incorporating both consolidation accounting and international financial reporting (specifically, foreign currency translated financial statements) into one comprehensive case problem. When a subsidiary corporation is located in a different country from the parent corporation, the difficulty of consolidating the financial statements becomes more complex than for a strictly domestic company, as a result of different GAAPs and different currencies. The case problem has been used in two southwestern US universities. Student feedback indicates that the problem was well received and benefited student learning.     

Linkages between organizational goals,strategies, and the budget process

This case is ideally suited to integrate organizational goals and strategies with budgeting, feedback, and variance analysis. It demonstrates the interplay between the budget process and organizational goals and strategies. The case is also useful in integrating accounting concepts with concepts which students have studied in management or organizational behavior courses. It suggests that the way that managers respond to variances is affected by the environment in which the firm operates and the product(s) manufactured by the firm. This case is based upon an actual situation in which a firm experienced rapid growth through acquisition. Integration of the budget process with organizational goals and strategies enhances the students' interest and their understanding of the role of budgets in the planning and control process. The case demonstrates that budgets are part of a “big picture,” and can be traced and related to managerial goals and strategies. Further, the case allows students to develop an understanding and appreciation of variance analysis. The case has been used successfully with undergraduate cost accounting students and with participants in a 2-week executive-education program. The students find the case interesting and are eager to participate in the discussion.     

Olympic soccer comes to Birmingham: managing a nonprofit organization's accounting and finance in a public setting

This case is based on the experience of one of the authors as financial director of the Birmingham, Alabama soccer venue site for the 1996 Summer Olympic Games held in Atlanta, GA, USA. Although many of the circumstances surrounding the case are based on actual events, the people, data and scenarios contained in the case are fictional. However, the case is written carefully to create as realistic an environment as possible. As the only member of the Birmingham Soccer Committee with accounting expertise, the financial director is responsible for identifying and addressing issues involving accounting and finance. The primary learning objective for this case is to provide students with experience actively making decisions in an unstructured environment in which they have sole responsibility for accounting and financial issues. When addressing the issues in the case, students are required to use a decision framework based on a comparison of personal principles and goals to the committee's mission and strategy.     

Mountain City Transit: Management Control and Performance Measurement

Mountain City Transit (MCT) is a short in‐class case based on a real‐life city transit department, a context with which students are very familiar. The case allows three delivery options for instructors. A first option is for instructors to use the case to introduce various elements of management control—the case is rich, thereby allowing students to identify multiple issues facing the organization. As a second option, instructors can use it as a performance management case wherein students build a balanced scorecard and receive a completed strategy map to analyze. As a third delivery option, the case can be used twice during the course, both to introduce management control and to discuss performance measurement. Students will also discuss real life implementation challenges that MCT and other organizations face.     

OK in practice – and theory

This teaching note considers the experience of introducing an extended case study and simulation into an auditing course for second or final year undergraduates. Having reviewed the reasons for adopting a different approach to the teaching of auditing, the paper provides a case for the applicability of case studies, drawing a distinction between auditing practice and auditing theory and considering the different roles case studies can play therein. After setting out the redesign of the auditing course, the paper goes on to describe the extended case study, discussing the reception of the course, the limitations of the case study and resource implications.     

A Rejoinder to Commentaries on ‘Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum’

This auditing case study focuses on a company presenting significant audit risk for an incoming audit firm. By presenting a variety of audit risks, hence audit implications, the case demonstrates the holistic approach to audit required in order to avoid an inappropriate audit opinion. The case is aimed at undergraduate students of auditing in the final year of their studies and students of the ACCA Paper 6 or equivalent. The case provides an efficient and original vehicle for instruction in auditing and can be used to complement other teaching aids.     

Q-analytics: An ethics case on unlicensed software usage

This short role-taking ethics case is designed to provide students with several different perspectives related to the unauthorized/unlicensed use of software within a realistic accounting setting. Although the case could be considered for use in a variety of accounting classes at both undergraduate and graduate levelswith limited preparation, it is likely to be most relevant to Accounting Information Systems, Auditing, Controllership, and Accounting Ethics courses. The case can be read in about ten minutes, after which the class is assigned to groups that deliberate over the concerns of six different roles regarding the software-usage issues implied in the case.The issues are relevant to the students because they will inevitably encounter software-usage problems in their personal or professional lives. Furthermore, they inevitably have been exposed to similar copyright-infringement issues in the realms of music and video, which helps make for a rich class discussion.The case has consistently generated considerable discussion and debate within a graduate-level controllership course. A survey of students from five graduate accounting classes over a three-year period indicates favorable perceptions of the case.     

《公共管理学》案例教学制约因素及对策分析

案例教学法是公共管理教学中的典型方法。笔者结合教学实践,介绍了《公共管理学》课程中引入案例教学的必要性,分析了制约《公共管理学》课程案例教学的因素,进而提出改善案例教学效果的对策。     

Using student-generated cases to teach accounting information systems

This paper discusses the potential advantages of integrating student-generated cases into the accounting information systems course. The benefits of the traditional case method are discussed, and the student-generated case technique is presented as a way of further fostering a creative learning environment, which promotes a deeper understanding of the course material than the traditional case method. Further, this paper discusses how the student-generated case method can help students develop their group interaction skills, as well as their oral and written communication skills.     

Shortage function and portfolio selection: On some special cases and extensions

The shortage function has recently been introduced in portfolio selection theory for measuring efficiency. In this paper we focuss on the case of shortselling. We show that, in such a case, the shortage function can be computed in closed form. Some issues concerning duality are also analyzed. We also analyze the case of a riskless asset.     

Risk governance and emerging technologies: learning from case study integration

Emerging technologies are underway in a wide array of industrial applications and need fields. When innovating on technologies, one main objective is to improve the management of safety related to their emerging risks. The iNTeg-Risk project undertook 17 case studies covering current key innovations and focusing on their corresponding risks. Thus, a major challenge is to integrate the case study research into a common framework on adequate future risk and safety concepts which might serve policy and stakeholder decision-makers as a background for risk-related decisions in the future. Within this paper, we looked on similarities and disparities on how these case studies assess, manage, and communicate risk issues. A telephone survey with case study task leaders has been carried out in order to identifying the state-of-the-art of how the case studies deal with risk governance issues.     

司法更需要何种指导性案例——以指导案例60号为分析对象

由于明确了食品标签不符合食品安全标准的判断方法,提供了明确的裁判指引,指导案例60号的被引频次大幅提升。与高被引频次并存的现象是指导案例的参照率畸低,实践效果并不显著。实证分析表明,参照指导案例60号须同时满足三项积极条件与两项消极条件,这些条件存在着判断标准模糊、对原始表述删减过度、隐藏核心规则等问题,拉低了指导性案例的参照率,同时指导案例60号还存在着裁判规则适用范围过窄等问题,对参照效果的发挥带来了负面影响。指导性案例的生成须尊重实践规律,通过释明判断标准、保留原始表述、明示核心规则、预测参照效果、扩大规则的包容性、优化案例类型结构等方式提升指导性案例的司法适应性,从而真正将指导性案例镶嵌到司法中去。     

Using journal entries to teach partnership tax: An illustrative case

The use of journal entries to teach partnership taxation concepts provides students with a visual tool that liberates them from the memorization of formulas that has long been a staple in partnership tax education. Employing journal entries as our pedagogy, we present a case designed to be a comprehensive project for a stand-alone graduate partnership taxation course. We also provide guidance for how individual components within the case can be assigned, which could be particularly useful to instructors of business entity tax courses. Our case provides a resource that will assist instructors in teaching and students in understanding (1) the book accounting requirements, and (2) the interrelationship between the tax and book reporting requirements. Graduate tax students who completed this case in its entirety agree that the case meets its stated learning objectives, and that journal entries are an effective tool for analyzing partnership tax transactions and make learning partnership taxation easier.     

Bach Music Inc.: Impact of Price Pressure,Capacity Constraints,and a Special Order on Management Decision Making

This case has been developed for an introductory management accounting course at the undergraduate and MBA levels. Although the setting is relatively simple, it illustrates several management accounting issues that are relevant to firms of every size that produce a product or service under competitive pressures and capacity constraints. The case also integrates several topics that are often viewed as abstract by the students. Specifically, it deals with the concepts around cost‐volume profit analysis in a realistic environment, the tension between short‐term and long‐term decisions, discounted cash flow analysis, the impact of managerial incentives and compensation on decision making and the impact of operating leverage on profitability. The case was used successfully several times in an introductory course at the MBA level. Surveys of the students reveal that the case has contributed significantly to their learning and has clarified the concepts introduced in the case.