A new approach: the case study method in accounting

• Autorzy: Indre Knyviene

Warianty tytułu

Nowe podejście: metoda studium przypadku w rachunkowości

• Języki publikacji: EN

Abstrakty

EN

This article analyses the case study method and its application in accounting module. Labour market requirements in Lithuania and abroad are becoming higher and higher. Completing the theoretical studies is not enough for students. The case study method helps to connect the existing theoretical knowledge and practice. The case study method was used for the first time in 1870 at Harvard University. The method allows a student to be active throughout the process, to make decisions, to give grounded opinions, to work in a team and to make conclusions. This paper addresses the benefits of using case studies in accounting module between the students without a relevant work experience. In the context of this study, the findings provide evidence that the case study methods should be used in the accounting studies. (original abstract)

W artykule dokonano analizy metody studium przypadku w kontekście kształcenia w zakresie księgowości. Wymagania rynku pracy na Litwie i poza jej granicami stają się coraz wyższe. Uzyskanie przez studentów jedynie wiedzy teoretycznej nie jest wystarczające. Metoda studium przypadku zapewnia łączenie istniejącej wiedzy teoretycznej i praktycznej. Po raz pierwszy metoda ta została zastosowana w 1870 roku na Uniwersytecie w Harvardzie. Zapewnia ona studentom aktywne uczestnictwo w procesie nauczania, podejmowanie decyzji, podawanie opinii, pracę w grupie i wyciąganie wniosków. Celem publikacji jest określenie korzyści używania metody studium przypadku podczas nauczania księgowości wśród studentów nieposiadających doświadczenia zawodowego. (abstrakt oryginalny)

Słowa kluczowe

EN

Case study; Bookkeeping; Accounting; Economic sciences; Higher economic schools

PL

Studium przypadku; Księgowość; Rachunkowość; Nauki ekonomiczne; Wyższe szkoły ekonomiczne

• Czasopismo: Ekonomia i Zarządzanie
• Rocznik: 2014
• Numer: nr 4
• Strony: 158--168

Twórcy

autor

Indre Knyviene

• Kauno kolegija, University of Applied Sciences

Bibliografia

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Identyfikatory

DOI

10.12846/j.em.2014.04.12