An EHEA implementation experience in management accounting: a longitudinal analysis of the impact of the use of empirical-based case studies in motivation, skills development and technical content

Abstract

Accounting bodies and relevant stakeholders have questioned the suitability of traditional educational

approaches to face the strategic challenges induced by social demands; concluding that communication, group

working and problem-solving skills appear to be at least as important as ‘technical’ knowledge for their professional

future. In the Spanish context, the implementation of the EHEA should have been a key milestone in order to

redirect accounting education objectives, by including complex competencies composed by knowledge, skills and

values (in line with stakeholders opinions).

The paper objective is to study the influence of a pedagogical strategy consisting on the use of empirically- based case studies on content learning, skills development, and students’ attitudes.

This longitudinal experiment has been carried out in the subject Management Accounting for Tourism

Organizations (MATO), from 2004 to 2008 academic courses.

The instrument consists of a Self-assessment questionnaire previously validated by Arquero and others.

(2004) and by Escobar and Lobo (2007). The sample is composed by the students enrolled in Management

Accounting subject who had taken part in the innovative activity across those years (2004 – 2008).

The obtained evidence suggests that there is a strong influence on students ́ motivation, improvements in

content learning, and, above all, non-technical skills development when using empirically-based case studies

elaborated by students from real companies’ information as a innovative pedagogical strategies.