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Using Case Studies in Your Managerial and Cost Accounting Classes

Pete Brewer Department of Accountancy Wake Forest University brewerpc@wfu.edu. Using Case Studies in Your Managerial and Cost Accounting Classes. My Background with Cases. Since 1997, I have consistently used cases in my Cost Accounting classes.

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Using Case Studies in Your Managerial and Cost Accounting Classes

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  1. Pete Brewer Department of Accountancy Wake Forest University brewerpc@wfu.edu Using Case Studies in Your Managerial and Cost Accounting Classes

  2. My Background with Cases • Since 1997, I have consistently used cases in my Cost Accounting classes. • I have also occasionally used cases in my Managerial Accounting classes. • In Cost Accounting I organize the syllabus around 8-10 modules or topics • Each module starts with a review of fundamentals for one or two days followed by one or two case studies related to that topic.

  3. What Should I Expect From Students? • High expectations for independent analysis: • Outside-of-class writing assignment • Group oral presentation • One case is a meaningful percentage of the grade • Lower expectations for independent analysis: • Recurring in-class teaching tool • I am focusing on my use of 10-15 cases per semester as an in-class teaching tool.

  4. What Should I Expect From Students? • Simply read the case before coming to class • Use extrinsic incentives • Written quiz (factual recall, not synthesis) • Oral quiz • Make oral participation a meaningful percentage of the grade • Do not create any written analysis of the case. • Eliminates “single use” problem • Do not post your recommended solutions for your cases. • If students have unresolved issues related to the case, they should be expected to visit your office hours.

  5. Case Selection Tips • Get a Harvard Business School Publishing password • Provides unlimited search and print capabilities of cases and teaching notes (for review purposes only) • www.hbsp.harvard.edu • Narrow the scope of your searches as follows: • Cases with teaching notes • Page length • 1-10 pages of text for computational cases • Scan the teaching note first before reading the case • Does the case appear to cover your targeted learning objectives?

  6. Lesson Plan Preparation Tips • What if the discussion dies in 10 minutes or heads off on counterproductive tangents? • Create a structured lesson plan that predefines the “critical path.” • Make sure the lesson plan includes thought-provoking questions and opportunities for analysis. • Create designated time slots where students will be asked to work in small groups to solve a problem. • Predetermine your “flex” points to ensure that your lesson plan flows “wheels up to wheels down” in designated time frame. • Create handouts to offer structure and manage time.

  7. Case Management Tips • Using Powerpoint • Bridgeton Industries • Using Word • The Classic Pen Company • Using Excel • Foxy Originals • Blackheath Manufacturing

  8. Case Management Tips • Don’t be afraid to alter the case facts • Kaufmann Manufacturing Company (A) • Don’t be afraid to alter the teaching note • Aussie Pies (A)

  9. Case Management Tips • Topical Integration • Hydrochem, Inc. • Qualitative cases • The Importance of Commitments

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