Cultural and other influences on student perceptions of the use of case studies and study groups in management accounting

Abstract

Recent accounting education literature indicates a trend towards an increasing use of case studies, groups and cooperative learning. The literature in these fields is primarily of a descriptive nature, either suggesting how to apply the principles of cooperative learning, or illustrating specific applications of the case method of instruction. Limited empirical evidence exists regarding student perceptions of the use of case studies, study groups and cooperative learning. This evidence is inconclusive regarding the use and/or effectiveness of cooperative learning, groups and the case method, or of students’ perceptions of these teaching methodologies. This study examines students’ perceptions of the use of case studies and group learning in a management accounting course and identifies the influences on such perceptions. The context within which the study is conducted is an undergraduate accounting degree programme being conducted by a New Zealand university in Malaysia. The student population comprised Malaysian students of three different ethnic backgrounds, namely, Malay, Chinese and Indian. The study examines whether their perceptions are influenced by students’ ethnic backgrounds, gender, individualistic/ collectivist beliefs and extroverted/ introverted personality traits. In addition, the study examines whether there is a relationship between students’ perceptions about the use of study groups/the case method and performance in case study assignments. The research is conducted by the administration of a questionnaire. An analysis of the results reveals significant differences in perceptions of participation in study group activity by gender and by collectivistic/individualistic beliefs. There are also significant differences in perception of the use of case studies, without study groups, by collectivistic/ individualistic beliefs and by BCM Grade Point Average for degree studies. The study is useful for educators who use or intend to use case studies and/or study groups in delivering a course by highlighting issues which need to be addressed prior to pedagogical design, for example, the gender composition of the student population, as well as the individualistic / collectivistic beliefs of the population.