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David J. Cooper , Wayne Morgan; Case Study Research in Accounting. Accounting Horizons 1 June 2008; 22 (2): 159–178. https://doi.org/10.2308/acch.2008.22.2.159

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SYNOPSIS: We describe case study research and explain its value for developing theory and informing practice. While recognizing the complementary nature of many research methods, we stress the benefits of case studies for understanding situations of uncertainty, instability, uniqueness, and value conflict. We introduce the concept of phronesis —the analysis of what actions are practical and rational in a specific context—and indicate the value of case studies for developing, and reflecting on, professional knowledge. Examples of case study research in managerial accounting, auditing, and financial accounting illustrate the strengths of case studies for theory development and their potential for generating new knowledge. We conclude by disputing common misconceptions about case study research and suggesting how barriers to case study research may be overcome, which we believe is an important step in making accounting research more relevant.

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Financial accounting is essential to financial accountability, which is essential to a prosperous society. There are many examples of how improvements to financial accounting, supported by research, have enhanced financial accountability. Such research requires a strong relation between accounting academics and practice; this relation has ebbed and flowed during the life of Abacus. The relation seems to ebb when accounting academics embrace related fields and flows when the relevance to accounting practice emerges. Economics and finance have provided new perspectives and meaningful insights about the information investors need to make informed decisions. Regardless, there are many intriguing and open questions awaiting accounting research that can provide insights into how financial accounting—and thus financial accountability—can be improved. The future is bright for financial accounting researchers who do research relevant to accounting practice and want to contribute to a prosperous society.

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Accounting Research Tutorial: Accounting Research

• Accounting Research
• Accounting Information Center

Accounting Research Tutorial

Step 1) Establish the Facts; Identify the Issues

 "The researcher's first task is to gather the facts surrounding the particular problem. However, problem-solving research cannot begin until the researcher has clearly and concisely defined the problem. One needs to know the 'why' and 'what' about the issue in order to begin the research process." 1 We will use the merger in 2001 between America Online and Time Warner to form Time Warner as our example. Internet portal America Online paid $147 billion for media conglomerate Time Warner in 2001. But the book value of Time Warner's assets was only $51 billion. The enormous $96 billion difference amounts to "Goodwill", or the value of Time Warner's brands, trademarks and other intangible assets, "subtracting an astonishing $1.5 billion a quarter from the bottom line." 2 How is this "Goodwill" accounted for in the new AOL Time Warner's financial statements? What effect will the new Financial Accounting Standards Board (FASB) Statement 142 concerning Goodwill and Other Intangible Assets  have on AOL's financial reporting? What are the implications of deals like this on the integrity of financial statements used by investors, analysts, regulators and others? Step 2) Make a List of Keywords and Concepts Accounting terminology embodies established accounting issues. Most Handbooks and Textbooks have excellent indexes that will lead you to discussions of the topic and provide you with potential keywords and concepts you can use in your search. Accountants' Handbook. Vol 1., Financial Accounting and General Topics and Vol.2., Special Industries and Special Topics are available online. Checkpoint offers the Handbook on Accounting and Auditing published by Warren, Gorham and Lamont as past of its WG&L Library . Goodwill is an "Intangible Asset" resulting from a "Business Combination" and is defined "as the excess cost of an acquired company over the sum of identifiable net assets." 3 Critical issues in accounting for Goodwill involve "Valuation" and "Amortization", the "Purchase Method" vs. "Pooling-of-Interests Method" of accounting for "Business Combinations.".  So now we have a vocabulary we can use when searching for information: Goodwill, Business Combinations, Intangible Assets, Valuation, Amortization, Purchase Method, and Pooling-of-Interests. We might add "Mergers" and "Acquisitions" and additional terms as we learn more about the topic. Step 3) Use the Accounting Information Center to Identify Research Resources The Accounting Information Center to find accounting standards, artcies, books, case studies, databases, examples, websites and other resources to use in researching accounting issues. We will discuss specific sources in the following steps. Step 4) Find an Overview of the Topic Handbooks and Textbooks are often the best places to start looking for information on unfamiliar topics. Their mission is to define, explain and provide examples for students and practitioners. The Accountants' Handbook. Vol.1: Financial Accounting and General Topics and Vol.2.: Special Industries and Special Topics are both in netLibrary. You must be careful about the date of publication. Many accounting issues are in flux and may be under consideration by the accounting standard setters such as the American Institute of Certified Public Accountants (AICPA ) , the Financial Accounting Standards Board (FASB) , the Public Company Accounting and Oversight Board , the U.S. Securities and Exchange Commission or the International Accounting Standards Board (IASB) . We will learn that is precisely the case regarding Goodwill Accounting. Use ABI/INFORM , Business Source Premier (EBSCO) , Factiva ,  Nexis Uni , and The Wall Street Journal to search for well-written articles in journals, magazines and newspapers. These play an important role in informing professionals and the public about current issues and controversies. The World Wide Web offers a new way to search for information about accounting topics. Google is especially good for quickly finding relevant material. In all cases you must carefully consider the authority, reputation and timeliness of the source of the information. Step 5) Identify Authoritative Pronouncements Accounting research relies heavily on authoritative precedents promulgated by recognized standard setting bodies.  The Financial Accounting Standards Board (FASB ) is currently making available the full text of the FASB Statements on the FASB Website . Users must agree not to store copies on their computers or link directly to the statements. The AICPA Library is now available in RIA Checkpoint . It includes the AICPA Professional Standards with every Statement on Auditing Stanadrds (SAS), the Technical Practice Aids , the Audit and Accounting Guides and Other Audit Risk Alerts .  Nexis Uni   has a variety of AICPA Publications including the Industry Audit Guides and the Statements on Auditing Standards (SAS) , the Miller GAAP and GAAS Guides , The Journal of Accountancy , the CPA Letter and others. We have print subscriptions to many of these publications in the Business Reference area in Library West. New FASB Statements and AICPA Auditing Standards are published in the Journal of Accountancy.   Checkpoint has the AICPA's Statements of Position (SOPs) . Both AICPA and FASB make some information about current issues freely available on their Websites. In June 2001 FASB issued Statement Of Financial Accounting Standards (SFAS) No. 14: Business Combinations and SFAS No. 142: Goodwill and Other Intangible Assets , replacing the Accounting Principles Board Opinions Nos. 16 & !7, that previously guided accounting for goodwill in business combinations. Henceforth, all Business Combinations must be accounted for using the purchase method with Goodwill treated as an asset on the balance sheet that must be regularly reviewed for impairment. The pooling-of-interests method is no longer allowed and Goodwill is not amortized. Step 6) Search for Articles, Case Studies and Examples About the Issues and Their Implications Online article databases including ABI/INFORM , Business Source Premier (EBSCO) , Factiva and  Nexis Uni   offer a tremendous opportunity for finding  background information, literature reviews, specific examples, practical and public policy implications and other material on virtually any substantive accounting issue. The more controversial the issue the more likely it is to be widely discussed in the periodical literature. Step 7) Search the Web Google will help you locate additional materials freely available. Step 8) Examine the Financial Statements Published in SEC Filings U.S. and Foreign Companies whose stock trades publicly in the United States are required to file audited financial statements that meet U. S. Generally Accepted Accounting Principles (GAAP ) with the Securities and Exchange Commission (SEC) . These are made available in the SEC's EDGAR database. You can also retrieve EDGAR filings in Factiva , D&B Hoovers , S&P NetAdvantage ,  Mergent Online , and Statista , as well as Corporate Investor Relations sites. Pay particular attention to the Financial Footnotes published in the 10Ks where significant accounting policies are disclosed These are usually found in Note 1. For example, in AOL's September 2001 10Q (quarterly filing) there are numerous references to "goodwill" due to the substantial negative impact on earnings of amortizing the excess purchase price under current rules. In 2002 under the new FASB Statement 143 the charges to earnings were magically transformed into an asset carried on future balance sheets. Reported earnings greatly benefited. Step 9) Search Investment Research Reports Goodwill is a good example of an accounting issue that has major implications for investment analysis and strategy. Investment banks all have sophisticated research departments that analyze accounting rule changes for their impact on financial statements, corporate strategy and investment opportunities.  D&B Hoovers   has a good selection of reports from leading firms including Credit Suisse, Deutche Banke and others that evaluate the impact of changes in Goodwill Accounting. Refinitiv's After Market Research (AMR) has thousands of current and historical investment research reports. And you will find numerous, detailed reports on all major publicly traded companies. Step 10) Putting It All Together Now you should have command of the topic. You know the accounting terms used to describe the issues. You are familiar with specific information resources. You’ve located overviews, articles and other material that provide a basic understanding and perspective on the issues as well as areas where controversy remains. You’ve identified relevant information sources, databases, books, reports and Web sites and utilized effective search strategies. You know the important published authoritative and semi-authoritative pronouncements and who issued them. You have seen examples in published financial statements. You’re ready to apply all of this information to your specific situation. 1.Thomas R. Weirich and Alan Reinstein. Accounting & Auditing Research . 4th ed. (Cincinatti, Ohio: South-Western College Publishing, 1996), 12. 2. Pablo Galarza. "The Goodwill Games." Money 30 No. 13 (December 2001): 61. In  ABI/INFORM . 3. D.R. Carmichael, Setphen B. Lilien and Martin Mellman. Accountants' Handbook . 9th ed. (New York: John Wiley & Sons, 1999) Volume 1: 17.1.

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• Issue 1 2022 The convergence of Big data and accounting
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• Issue 2 2021 Business Teaching Practice: Pivot in COVID-19 Times
• Issue 1 2021
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• Issue 4/5 2020
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• Issue 1 2019 Accounting Standards Setting
• Issue 4 2018
• Issue 3 2018
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• Issue 1 2018 On Dimensions in Corporate Disclosure Studies
• Issue 4 2017
• Issue 3 2017
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• Issue 2 2016 Advancing Sustainability Management Accounting in the Asia Pacific Region
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• Issue 1 2009
• Issue 3 2008 Papers from the 16th PBFEAM Conference
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• Issue 1 2008
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Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)

This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance…

A meta-analytical study of cultural conditions moderating the relationship between environmental performance and environmental disclosure

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Leveraging information communication technology (ICT) and artificial intelligence (AI) to enhance auditing practices

In the fourth industrial revolution, where business accounting integrates with automation through artificial intelligence (AI) and information communication technology (ICT)…

Staff responses to management control systems changes in an Australian university

This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it…

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• Professor Reza Monem

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Accounting and Finance: Case Studies and Reports

• Print Resources
• Online Resources
• Databases and e-Journals
• Case Studies and Reports

Introduction to Case Studies

Case Studies are widely used in Accountancy and Finance education. They offer students the opportunity to develop their analytic and writing skills. They are most common used to examine the communication skills and team working ability of the student. 

Finding Case Studies

Textbooks .

Books containing case studies can be found by using our catalogue. Here are a some examples for Accounting and Finance :

Some databases allow users to search for case studies under a certain topic. Others allow users to filter or offer to limit their search results to case studies. Two examples are :  

• Taylor & Francis Social Science & Humanities Library This link opens in a new window

Writing Case Studies

Online guides and help when writing case studies

Emerald publishing has a useful how to guide for case studies access it here  

Cengage  has a good introduction to the topic covering definition, Analysis, and writing a Case Study. 

Five Misunderstandings about case study research by Bent Flyvbjerg

The Real Life Guide to Accounting Research Edited by Chrotopher Humphrey 

The Case Centre for Educators 

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Case study definition

Case study, a term which some of you may know from the "Case Study of Vanitas" anime and manga, is a thorough examination of a particular subject, such as a person, group, location, occasion, establishment, phenomena, etc. They are most frequently utilized in research of business, medicine, education and social behaviour. There are a different types of case studies that researchers might use:

• Collective case studies

• Descriptive case studies

• Explanatory case studies

• Exploratory case studies

• Instrumental case studies

• Intrinsic case studies

Case studies are usually much more sophisticated and professional than regular essays and courseworks, as they require a lot of verified data, are research-oriented and not necessarily designed to be read by the general public.

How to write a case study?

It very much depends on the topic of your case study, as a medical case study and a coffee business case study have completely different sources, outlines, target demographics, etc. But just for this example, let's outline a coffee roaster case study. Firstly, it's likely going to be a problem-solving case study, like most in the business and economics field are. Here are some tips for these types of case studies:

• Your case scenario should be precisely defined in terms of your unique assessment criteria.

• Determine the primary issues by analyzing the scenario. Think about how they connect to the main ideas and theories in your piece.

• Find and investigate any theories or methods that might be relevant to your case.

• Keep your audience in mind. Exactly who are your stakeholder(s)? If writing a case study on coffee roasters, it's probably gonna be suppliers, landlords, investors, customers, etc.

• Indicate the best solution(s) and how they should be implemented. Make sure your suggestions are grounded in pertinent theories and useful resources, as well as being realistic, practical, and attainable.

• Carefully proofread your case study. Keep in mind these four principles when editing: clarity, honesty, reality and relevance.

Are there any online services that could write a case study for me?

Luckily, there are!

We completely understand and have been ourselves in a position, where we couldn't wrap our head around how to write an effective and useful case study, but don't fear - our service is here.

We are a group that specializes in writing all kinds of case studies and other projects for academic customers and business clients who require assistance with its creation. We require our writers to have a degree in your topic and carefully interview them before they can join our team, as we try to ensure quality above all. We cover a great range of topics, offer perfect quality work, always deliver on time and aim to leave our customers completely satisfied with what they ordered.

The ordering process is fully online, and it goes as follows:

• Select the topic and the deadline of your case study.

• Provide us with any details, requirements, statements that should be emphasized or particular parts of the writing process you struggle with.

• Leave the email address, where your completed order will be sent to.

• Select your payment type, sit back and relax!

With lots of experience on the market, professionally degreed writers, online 24/7 customer support and incredibly low prices, you won't find a service offering a better deal than ours.

Econ Journal Watch

Scholarly comments on academic economics, mckinsey’s diversity matters/delivers/wins results revisited, by jeremiah green and john r. m. hand, read this article.

• Read Now PDF

Jeremiah Green is an Associate Professor of Accounting and holds the Ernst & Young Professorship of Accounting at the Mays School of Busines…

John R. M. Hand is the Robert March & Mildred Borden Hanes Distinguished Professor of Accounting at the Kenan-Flagler Business School at UNC …

In a series of very influential studies, McKinsey (2015; 2018; 2020; 2023) reports finding statistically significant positive relations between the industry-adjusted earnings before interest and taxes margins of global McKinsey-chosen sets of large public firms and the racial/ethnic diversity of their executives. However, when we revisit McKinsey’s tests using data for firms in the publicly observable S&P 500® as of 12/31/2019, we do not find statistically significant relations between McKinsey’s inverse normalized Herfindahl-Hirschman measures of executive racial/ethnic diversity at mid-2020 and either industry-adjusted earnings before interest and taxes margin or industry-adjusted sales growth, gross margin, return on assets, return on equity, and total shareholder return over the prior five years 2015–2019. Combined with the erroneous reverse-causality nature of McKinsey’s tests, our inability to quasi-replicate their results suggests that despite the imprimatur given to McKinsey’s studies, they should not be relied on to support the view that US publicly traded firms can expect to deliver improved financial performance if they increase the racial/ethnic diversity of their executives.

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