The Artistry of International Accounting Case Pedagogy
ENCYCLOPEDIA OF FINANCE RESEARCH, Chapter 30, Robert B. Geller, ed., Nova Science Publishers (2011)
Reprinted from INTERNATIONAL ACCOUNTING IN THE 21ST CENTURY, A. Solovyov and I. Kuznetsov, eds., Nova Science Publishers, 2010, pp.305-308. ISBN:978-1-60876-018-3
4 Pages Posted: 12 Aug 2008 Last revised: 19 Dec 2018
Date Written: January 12, 2008
Although case pedagogy has frequently been associated with the Harvard Business School, one can trace the origins of the case-based reasoning to the Abrahamic monotheistic revealed scriptures (Christensen and Hansen, 1987, p.16). This paper elaborates on the case method in a graduate international accounting course designed for relatively mature students.
While the case approach can be used in almost in any course, it works best in a stylized setting where students have some work experience, so that they can make the most out of the cases. Case pedagogy demands that the instructor be flexible in terms of the format of the class so that depending on the case and the participants in the class, the direction of the discussion can vary. Since most well-written Harvard cases do not lend to one correct answer only, there is an ambiguity built into most cases by design that provides a basis for rich interaction among participants.
Case pedagogy is a self-reflective and time-consuming exercise that evolves over a period of time, both on the part of the instructor and the participants. It is an on-going process that never truly comes to an end, even though one's academic career may come to a logical end. Case teaching is not unlike what Nobel laureate Tagore once described the art of writing and completing a short story: 'shesh-hiya-o-hailana-shesh' (it is, as if, the story never came to an end, even though, of necessity it did) [original in Bengali followed by my translation]!
Keywords: Harvard Case, Abrahamic monotheistic religions, International, accounting, pedagogy, Ravindranath Tagore
JEL Classification: A00, A23, F00, G00, M10, M40, M41, M49, Z00, Z10
Suggested Citation: Suggested Citation