How are Case Studies Used in Accounting Systems Curricula in Higher Education in Germany and the US?

Abstract

The use of case studies in education is prevalent. The type of case study analyzed in this paper is the manual or the computerized “project” case study. Students are given a set of real-world transactions to process either in a manual accounting information system (AIS) or a computerized AIS. The most popular computerized AIS in the United States is QuickBooks. In Germany, the market standard is DATEV, allowing extensible solutions from “pure” bookkeeping up to complete ERP systems. A manual project is popular in AIS courses to ensure students are exposed to all the steps and integration necessary for a fully functioning system. One famous manual case study in the US is the Systems Understanding Aid Case Study from Armond Dalton Publishers. I tried to find examples of a full-blown (15 to 20 hours) manual case study in Germany but was unsuccessful. How the students used the DATEV case study and its integration with tax software for corporate and individual taxes became the direction that my research took as I spent time with German colleagues. I sought to answer questions like–how long does the project take students? Do they work together or independently? How much of the project is completed during classroom hours/settings with guidance from the instructor? Does the project represent a significant portion of their grade?