American Accounting Association

  • Previous Article
  • Next Article

Case Study Research in Accounting

  • Article contents
  • Figures & tables
  • Supplementary Data
  • Peer Review
  • Get Permissions
  • Search Site
  • View This Citation
  • Add to Citation Manager

David J. Cooper , Wayne Morgan; Case Study Research in Accounting. Accounting Horizons 1 June 2008; 22 (2): 159–178.

Download citation file:

  • Ris (Zotero)
  • Reference Manager

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.

Member Login

Citing articles via, email alerts, affiliations.

  • Online ISSN 1558-7975
  • Print ISSN 0888-7993
  • Information for Authors
  • Authorship Policy
  • Plagiarism Policy
  • Data Integrity Policy
  • Citing Corrected Articles Policy
  • Minimizing Overlapping Decision Rights Policy
  • Prior Publication Policy

accounting research case study

  • Cookie Policy
  • Accessibility
  • Terms & Conditions
  • Get Adobe Acrobat Reader
  • © Copyright 1998 - 2023 American Accounting Association. All rights reserved.

This Feature Is Available To Subscribers Only

Sign In or Create an Account

About Stanford GSB

  • The Leadership
  • Dean’s Updates
  • School News & History
  • Commencement
  • Business, Government & Society
  • Centers & Institutes
  • Center for Entrepreneurial Studies
  • Center for Social Innovation
  • Stanford Seed

About the Experience

  • Learning at Stanford GSB
  • Experiential Learning
  • Guest Speakers
  • Entrepreneurship
  • Social Innovation
  • Communication
  • Life at Stanford GSB
  • Collaborative Environment
  • Activities & Organizations
  • Student Services
  • Housing Options
  • International Students

Full-Time Degree Programs

  • Why Stanford MBA
  • Academic Experience
  • Financial Aid
  • Why Stanford MSx
  • Research Fellows Program
  • See All Programs

Non-Degree & Certificate Programs

  • Executive Education
  • Stanford Executive Program
  • Programs for Organizations
  • The Difference
  • Online Programs
  • Stanford LEAD
  • Seed Transformation Program
  • Aspire Program
  • Seed Spark Program
  • Faculty Profiles
  • Academic Areas
  • Awards & Honors
  • Conferences

Faculty Research

  • Publications
  • Working Papers
  • Case Studies

Research Hub

  • Research Labs & Initiatives
  • Business Library
  • Data, Analytics & Research Computing
  • Behavioral Lab

Research Labs

  • Cities, Housing & Society Lab
  • Golub Capital Social Impact Lab

Research Initiatives

  • Corporate Governance Research Initiative
  • Corporations and Society Initiative
  • Policy and Innovation Initiative
  • Rapid Decarbonization Initiative
  • Stanford Latino Entrepreneurship Initiative
  • Value Chain Innovation Initiative
  • Venture Capital Initiative
  • Career & Success
  • Climate & Sustainability
  • Corporate Governance
  • Culture & Society
  • Finance & Investing
  • Government & Politics
  • Leadership & Management
  • Markets & Trade
  • Operations & Logistics
  • Opportunity & Access
  • Organizational Behavior
  • Political Economy
  • Social Impact
  • Technology & AI
  • Opinion & Analysis
  • Email Newsletter

Welcome, Alumni

  • Communities
  • Digital Communities & Tools
  • Regional Chapters
  • Women’s Programs
  • Identity Chapters
  • Find Your Reunion
  • Career Resources
  • Job Search Resources
  • Career & Life Transitions
  • Programs & Services
  • Career Video Library
  • Alumni Education
  • Research Resources
  • Volunteering
  • Alumni News
  • Class Notes
  • Alumni Voices
  • Contact Alumni Relations
  • Upcoming Events

Admission Events & Information Sessions

  • MBA Program
  • MSx Program
  • PhD Program
  • Alumni Events
  • All Other Events
  • Operations, Information & Technology
  • Classical Liberalism
  • The Eddie Lunch
  • Accounting Summer Camp
  • Videos, Code & Data
  • California Econometrics Conference
  • California Quantitative Marketing PhD Conference
  • California School Conference
  • China India Insights Conference
  • Homo economicus, Evolving
  • Political Economics (2023–24)
  • Scaling Geologic Storage of CO2 (2023–24)
  • A Resilient Pacific: Building Connections, Envisioning Solutions
  • Adaptation and Innovation
  • Changing Climate
  • Civil Society
  • Climate Impact Summit
  • Climate Science
  • Corporate Carbon Disclosures
  • Earth’s Seafloor
  • Environmental Justice
  • Operations and Information Technology
  • Organizations
  • Sustainability Reporting and Control
  • Taking the Pulse of the Planet
  • Urban Infrastructure
  • Watershed Restoration
  • Junior Faculty Workshop on Financial Regulation and Banking
  • Ken Singleton Celebration
  • Marketing Camp
  • Quantitative Marketing PhD Alumni Conference
  • Presentations
  • Theory and Inference in Accounting Research
  • Stanford Closer Look Series
  • Quick Guides
  • Core Concepts
  • Journal Articles
  • Glossary of Terms
  • Faculty & Staff
  • Researchers & Students
  • Research Approach
  • Charitable Giving
  • Financial Health
  • Government Services
  • Workers & Careers
  • Short Course
  • Adaptive & Iterative Experimentation
  • Incentive Design
  • Social Sciences & Behavioral Nudges
  • Bandit Experiment Application
  • Conferences & Events
  • Get Involved
  • Reading Materials
  • Teaching & Curriculum
  • Energy Entrepreneurship
  • Faculty & Affiliates
  • SOLE Report
  • Responsible Supply Chains
  • Current Study Usage
  • Pre-Registration Information
  • Participate in a Study

Financial Accounting Research, Practice, and Financial Accountability

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.

  • See the Current DEI Report
  • Supporting Data
  • Research & Insights
  • Share Your Thoughts
  • Search Fund Primer
  • Affiliated Faculty
  • Faculty Advisors
  • Louis W. Foster Resource Center
  • Defining Social Innovation
  • Impact Compass
  • Global Health Innovation Insights
  • Faculty Affiliates
  • Student Awards & Certificates
  • Changemakers
  • Dean Jonathan Levin
  • Dean Garth Saloner
  • Dean Robert Joss
  • Dean Michael Spence
  • Dean Robert Jaedicke
  • Dean Rene McPherson
  • Dean Arjay Miller
  • Dean Ernest Arbuckle
  • Dean Jacob Hugh Jackson
  • Dean Willard Hotchkiss
  • Faculty in Memoriam
  • Stanford GSB Firsts
  • Certificate & Award Recipients
  • Teaching Approach
  • Analysis and Measurement of Impact
  • The Corporate Entrepreneur: Startup in a Grown-Up Enterprise
  • Data-Driven Impact
  • Designing Experiments for Impact
  • Digital Business Transformation
  • The Founder’s Right Hand
  • Marketing for Measurable Change
  • Product Management
  • Public Policy Lab: Financial Challenges Facing US Cities
  • Public Policy Lab: Homelessness in California
  • Lab Features
  • Curricular Integration
  • View From The Top
  • Formation of New Ventures
  • Managing Growing Enterprises
  • Startup Garage
  • Explore Beyond the Classroom
  • Stanford Venture Studio
  • Summer Program
  • Workshops & Events
  • The Five Lenses of Entrepreneurship
  • Leadership Labs
  • Executive Challenge
  • Arbuckle Leadership Fellows Program
  • Selection Process
  • Training Schedule
  • Time Commitment
  • Learning Expectations
  • Post-Training Opportunities
  • Who Should Apply
  • Introductory T-Groups
  • Leadership for Society Program
  • Certificate
  • 2023 Awardees
  • 2022 Awardees
  • 2021 Awardees
  • 2020 Awardees
  • 2019 Awardees
  • 2018 Awardees
  • Social Management Immersion Fund
  • Stanford Impact Founder Fellowships and Prizes
  • Stanford Impact Leader Prizes
  • Social Entrepreneurship
  • Stanford GSB Impact Fund
  • Economic Development
  • Energy & Environment
  • Stanford GSB Residences
  • Environmental Leadership
  • Stanford GSB Artwork
  • A Closer Look
  • California & the Bay Area
  • Voices of Stanford GSB
  • Business & Beneficial Technology
  • Business & Sustainability
  • Business & Free Markets
  • Business, Government, and Society Forum
  • Second Year
  • Global Experiences
  • JD/MBA Joint Degree
  • MA Education/MBA Joint Degree
  • MD/MBA Dual Degree
  • MPP/MBA Joint Degree
  • MS Computer Science/MBA Joint Degree
  • MS Electrical Engineering/MBA Joint Degree
  • MS Environment and Resources (E-IPER)/MBA Joint Degree
  • Academic Calendar
  • Clubs & Activities
  • LGBTQ+ Students
  • Military Veterans
  • Minorities & People of Color
  • Partners & Families
  • Students with Disabilities
  • Student Support
  • Residential Life
  • Student Voices
  • MBA Alumni Voices
  • A Week in the Life
  • Career Support
  • Employment Outcomes
  • Cost of Attendance
  • Knight-Hennessy Scholars Program
  • Yellow Ribbon Program
  • BOLD Fellows Fund
  • Application Process
  • Loan Forgiveness
  • Contact the Financial Aid Office
  • Evaluation Criteria
  • GMAT & GRE
  • English Language Proficiency
  • Personal Information, Activities & Awards
  • Professional Experience
  • Letters of Recommendation
  • Optional Short Answer Questions
  • Application Fee
  • Reapplication
  • Deferred Enrollment
  • Joint & Dual Degrees
  • Entering Class Profile
  • Event Schedule
  • Ambassadors
  • New & Noteworthy
  • Ask a Question
  • See Why Stanford MSx
  • Is MSx Right for You?
  • MSx Stories
  • Leadership Development
  • Career Advancement
  • Career Change
  • How You Will Learn
  • Admission Events
  • Personal Information
  • Information for Recommenders
  • GMAT, GRE & EA
  • English Proficiency Tests
  • After You’re Admitted
  • Daycare, Schools & Camps
  • U.S. Citizens and Permanent Residents
  • Requirements
  • Requirements: Behavioral
  • Requirements: Quantitative
  • Requirements: Macro
  • Requirements: Micro
  • Annual Evaluations
  • Field Examination
  • Research Activities
  • Research Papers
  • Dissertation
  • Oral Examination
  • Current Students
  • Education & CV
  • International Applicants
  • Statement of Purpose
  • Reapplicants
  • Application Fee Waiver
  • Deadline & Decisions
  • Job Market Candidates
  • Academic Placements
  • Stay in Touch
  • Faculty Mentors
  • Current Fellows
  • Standard Track
  • Fellowship & Benefits
  • Group Enrollment
  • Program Formats
  • Developing a Program
  • Diversity & Inclusion
  • Strategic Transformation
  • Program Experience
  • Contact Client Services
  • Campus Experience
  • Live Online Experience
  • Silicon Valley & Bay Area
  • Digital Credentials
  • Faculty Spotlights
  • Participant Spotlights
  • Eligibility
  • International Participants
  • Stanford Ignite
  • Frequently Asked Questions
  • Founding Donors
  • Location Information
  • Participant Profile
  • Network Membership
  • Program Impact
  • Collaborators
  • Entrepreneur Profiles
  • Company Spotlights
  • Seed Transformation Network
  • Responsibilities
  • Current Coaches
  • How to Apply
  • Meet the Consultants
  • Meet the Interns
  • Intern Profiles
  • Collaborate
  • Research Library
  • News & Insights
  • Program Contacts
  • Databases & Datasets
  • Research Guides
  • Consultations
  • Research Workshops
  • Career Research
  • Research Data Services
  • Course Reserves
  • Course Research Guides
  • Material Loan Periods
  • Fines & Other Charges
  • Document Delivery
  • Interlibrary Loan
  • Equipment Checkout
  • Print & Scan
  • MBA & MSx Students
  • PhD Students
  • Other Stanford Students
  • Faculty Assistants
  • Research Assistants
  • Stanford GSB Alumni
  • Telling Our Story
  • Staff Directory
  • Site Registration
  • Alumni Directory
  • Alumni Email
  • Privacy Settings & My Profile
  • Success Stories
  • The Story of Circles
  • Support Women’s Circles
  • Stanford Women on Boards Initiative
  • Alumnae Spotlights
  • Insights & Research
  • Industry & Professional
  • Entrepreneurial Commitment Group
  • Recent Alumni
  • Half-Century Club
  • Fall Reunions
  • Spring Reunions
  • MBA 25th Reunion
  • Half-Century Club Reunion
  • Faculty Lectures
  • Ernest C. Arbuckle Award
  • Alison Elliott Exceptional Achievement Award
  • ENCORE Award
  • Excellence in Leadership Award
  • John W. Gardner Volunteer Leadership Award
  • Robert K. Jaedicke Faculty Award
  • Jack McDonald Military Service Appreciation Award
  • Jerry I. Porras Latino Leadership Award
  • Tapestry Award
  • Student & Alumni Events
  • Executive Recruiters
  • Interviewing
  • Land the Perfect Job with LinkedIn
  • Negotiating
  • Elevator Pitch
  • Email Best Practices
  • Resumes & Cover Letters
  • Self-Assessment
  • Whitney Birdwell Ball
  • Margaret Brooks
  • Bryn Panee Burkhart
  • Margaret Chan
  • Ricki Frankel
  • Peter Gandolfo
  • Cindy W. Greig
  • Natalie Guillen
  • Carly Janson
  • Sloan Klein
  • Sherri Appel Lassila
  • Stuart Meyer
  • Tanisha Parrish
  • Virginia Roberson
  • Philippe Taieb
  • Michael Takagawa
  • Terra Winston
  • Johanna Wise
  • Debbie Wolter
  • Rebecca Zucker
  • Complimentary Coaching
  • Changing Careers
  • Work-Life Integration
  • Career Breaks
  • Flexible Work
  • Encore Careers
  • D&B Hoovers
  • Data Axle (ReferenceUSA)
  • EBSCO Business Source
  • Global Newsstream
  • Market Share Reporter
  • ProQuest One Business
  • Student Clubs
  • Entrepreneurial Students
  • Stanford GSB Trust
  • Alumni Community
  • How to Volunteer
  • Springboard Sessions
  • Consulting Projects
  • 2020 – 2029
  • 2010 – 2019
  • 2000 – 2009
  • 1990 – 1999
  • 1980 – 1989
  • 1970 – 1979
  • 1960 – 1969
  • 1950 – 1959
  • 1940 – 1949
  • Service Areas
  • ACT History
  • ACT Awards Celebration
  • ACT Governance Structure
  • Building Leadership for ACT
  • Individual Leadership Positions
  • Leadership Role Overview
  • Purpose of the ACT Management Board
  • Contact ACT
  • Business & Nonprofit Communities
  • Reunion Volunteers
  • Ways to Give
  • Fiscal Year Report
  • Business School Fund Leadership Council
  • Planned Giving Options
  • Planned Giving Benefits
  • Planned Gifts and Reunions
  • Legacy Partners
  • Giving News & Stories
  • Giving Deadlines
  • Development Staff
  • Submit Class Notes
  • Class Secretaries
  • Board of Directors
  • Health Care
  • Sustainability
  • Class Takeaways
  • All Else Equal: Making Better Decisions
  • If/Then: Business, Leadership, Society
  • Grit & Growth
  • Think Fast, Talk Smart
  • Spring 2022
  • Spring 2021
  • Autumn 2020
  • Summer 2020
  • Winter 2020
  • In the Media
  • For Journalists
  • DCI Fellows
  • Other Auditors
  • Academic Calendar & Deadlines
  • Course Materials
  • Entrepreneurial Resources
  • Campus Drive Grove
  • Campus Drive Lawn
  • CEMEX Auditorium
  • King Community Court
  • Seawell Family Boardroom
  • Stanford GSB Bowl
  • Stanford Investors Common
  • Town Square
  • Vidalakis Courtyard
  • Vidalakis Dining Hall
  • Catering Services
  • Policies & Guidelines
  • Reservations
  • Contact Faculty Recruiting
  • Lecturer Positions
  • Postdoctoral Positions
  • Accommodations
  • CMC-Managed Interviews
  • Recruiter-Managed Interviews
  • Virtual Interviews
  • Campus & Virtual
  • Search for Candidates
  • Think Globally
  • Recruiting Calendar
  • Recruiting Policies
  • Full-Time Employment
  • Summer Employment
  • Entrepreneurial Summer Program
  • Global Management Immersion Experience
  • Social-Purpose Summer Internships
  • Process Overview
  • Project Types
  • Client Eligibility Criteria
  • Client Screening
  • ACT Leadership
  • Social Innovation & Nonprofit Management Resources
  • Develop Your Organization’s Talent
  • Centers & Initiatives
  • Student Fellowships


  • The Magazine
  • Newsletters
  • Managing Yourself
  • Managing Teams
  • Work-life Balance
  • The Big Idea
  • Data & Visuals
  • Reading Lists
  • Case Selections
  • HBR Learning
  • Topic Feeds
  • Account Settings
  • Email Preferences
  • Finance and investing
  • Budgets and budgeting
  • Corporate finance
  • Financial analysis
  • Investment management

New Framework for Corporate Debt Policy

  • Gordon Donaldson
  • From the September 1978 Issue

accounting research case study

The Problem with Accounting for Employees as Costs Instead of Assets

  • Ethan Rouen
  • October 17, 2019

Strategic Analysis for More Profitable Acquisitions

  • Alfred Rappaport
  • From the July 1979 Issue

accounting research case study

Getting a Clearer View of Your Company’s Carbon Footprint

  • Robert S. Kaplan
  • Karthik Ramanna
  • Stefan J. Reichelstein
  • April 03, 2023

Saving Stock-Based Compensation From Itself

  • Roger L. Martin
  • Roger Martin
  • March 22, 2010

accounting research case study

Midsize Companies Need a Systematic Approach to Cost Analysis

  • Robert Sher
  • July 30, 2021

Why CEOs Don't Owe Shareholders a Return on Market Value

  • March 11, 2010

Pitfalls in Evaluating Risky Projects

  • James E. Hodder
  • Henry E. Riggs
  • From the January 1985 Issue

accounting research case study

How Financial Accounting Screws Up HR

  • Peter Cappelli
  • From the January–February 2023 Issue

Getting Transfer Prices Right: What Bellcore Did

  • Edward J. Kovac
  • Henry P. Troy
  • From the September–October 1989 Issue

accounting research case study

Excess Management Is Costing the U.S. $3 Trillion Per Year

  • Michele Zanini
  • September 05, 2016

accounting research case study

When Growth Stalls

  • Matthew S. Olson
  • Derek C.M. van Bever
  • From the March 2008 Issue

accounting research case study

Accounting for Carbon Offsets

  • Marc Roston
  • From the July–August 2023 Issue

The Department of Mobility

  • Rex Runzheimer
  • From the November 2005 Issue

What to Know About Cash Flow

  • Harvard Business Publishing
  • August 01, 2022

It Wasn't About Race. Or Was It? (HBR Case Study)

  • Jeffrey C. Connor
  • September 01, 2000

accounting research case study

How Accounting Can Help Build a Sustainable Economy

  • Eben Harrell
  • December 14, 2015

What’s It Worth?: A General Manager’s Guide to Valuation

  • Timothy A. Luehrman
  • From the May–June 1997 Issue

How Much Should a Corporation Earn?

  • John J. Scanlon
  • From the January 1967 Issue

The New Leader’s Guide to Diagnosing the Business

  • Mark Gottfredson
  • Steve Schaubert
  • Hernan Saenz
  • From the February 2008 Issue

accounting research case study

TTK Prestige: Economic Value Added Analysis

  • Varun Dawar
  • Rakesh Arrawatia
  • Arit Chaudhury
  • November 09, 2016
  • Thomas R. Eisenmann
  • Alex Godden
  • December 10, 2012

Sullivan Container

  • Michael Cummings
  • Robert Brewster
  • June 01, 2013

Vitalia Franchise

  • Regina E. Herzlinger
  • Beatriz Munoz-Seca
  • August 24, 2010

Thumbs-Up Video, Inc.

  • William J. Bruns Jr.
  • Eric J. Petro
  • June 30, 1989

Building a Meritocracy at Alghanim Industries

  • Paul M. Healy
  • Susanna Gallani
  • June 05, 2019

Exercises in Lease Accounting

  • Elizabeth Demers
  • April 10, 2015

Leasing Computers at Persistent Learning

  • Devin Shanthikumar
  • July 26, 2007

Business Process Reengineering: IT-Enabled Radical Change

  • Donna B. Stoddard
  • Sirkka Jarvenpaa
  • April 15, 1993

J.C. Penney: Tough Choices for Allen Questrom

  • Gregory Sabin
  • Katherine Cui
  • December 16, 2017

TenAlpina Tools: Product Expansion

  • Alfred Nanni
  • June 02, 2015

American Airlines, Inc.: Revenue Management

  • Anirudh Dhebar
  • Adam Brandenburger
  • July 31, 1989

Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup

  • Jung Koo Kang
  • July 25, 2023

Danone: Adopting Integrated Reporting or Not? (B)

  • Diane-Laure Arjalies
  • Michelle Rodrigue
  • Delphine Gibassier
  • November 26, 2018

Note on Accounting for Intangible Assets

  • Darren Henderson
  • David Fraser
  • September 11, 2013

Smart Union Group (Holdings) Limited-A (Short) Toy Story

  • Graeme Rankine
  • September 30, 2010

Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information

  • Krishna G. Palepu
  • May 10, 1990

Wilson Lumber Co.

  • Thomas R. Piper
  • May 12, 1986

Sneaker 2013

  • Richard Bliss
  • Mark Potter
  • March 01, 2015

Using Activity-Based Costing with Budgeted Expenses and Practical Capacity

  • March 21, 1997

accounting research case study

Facebook, Inc.: A Look at Corporate Governance, Teaching Note

  • Justin J. Hopkins
  • Luann J. Lynch
  • July 05, 2018

Plug Power: A Case of Negative Revenue, Teaching Note

  • May 04, 2023

Popular Topics

Partner center.

UF Business Library Homepage

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.

accounting research case study

  • Next: Accounting Information Center >>
  • Last Updated: Sep 17, 2022 4:55 PM
  • URL:

Accounting Research Journal

Issue(s) available: 67 – From Volume: 18 Issue: 1 , to Volume: 37 Issue: 1

Cover of Accounting Research Journal

  • Issue 1 2024
  • Issue 6 2023
  • Issue 4/5 2023
  • Issue 2/3 2023
  • Issue 1 2023
  • Issue 6 2022
  • Issue 5 2022
  • Issue 4 2022
  • Issue 3 2022
  • Issue 2 2022
  • Issue 1 2022 The convergence of Big data and accounting
  • Issue 6 2021
  • Issue 5 2021
  • Issue 4 2021
  • Issue 3 2021 Business Teaching Practice: Pivot in COVID-19 Times
  • Issue 2 2021 Business Teaching Practice: Pivot in COVID-19 Times
  • Issue 1 2021
  • Issue 6 2020
  • Issue 4/5 2020
  • Issue 3 2020
  • Issue 2 2020
  • Issue 1 2020
  • Issue 4 2019
  • Issue 3 2019
  • Issue 2 2019
  • Issue 1 2019 Accounting Standards Setting
  • Issue 4 2018
  • Issue 3 2018
  • Issue 2 2018
  • Issue 1 2018 On Dimensions in Corporate Disclosure Studies
  • Issue 4 2017
  • Issue 3 2017
  • Issue 2 2017
  • Issue 1 2017
  • Issue 4 2016
  • Issue 3 2016
  • Issue 2 2016 Advancing Sustainability Management Accounting in the Asia Pacific Region
  • Issue 1 2016
  • Issue 3 2015
  • Issue 2 2015
  • Issue 1 2015 Forensic Accounting
  • Issue 3 2014
  • Issue 2 2014
  • Issue 1 2014 Tax and Tax History Research
  • Issue 3 2013
  • Issue 2 2013
  • Issue 1 2013
  • Issue 3 2012 Islamic Finance
  • Issue 2 2012
  • Issue 1 2012
  • Issue 3 2011
  • Issue 2 2011
  • Issue 1 2011
  • Issue 3 2010 Sustainable finance
  • Issue 2 2010
  • Issue 1 2010
  • Issue 3 2009
  • Issue 2 2009 Governance issues in accounting
  • Issue 1 2009
  • Issue 3 2008 Papers from the 16th PBFEAM Conference
  • Issue 2 2008
  • Issue 1 2008
  • Issue 2 2007
  • Issue 1 2007
  • Issue 2 2006
  • Issue 2 2005
  • Issue 1 2005

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…

Online date, start – end:

Copyright holder:, open access:.

  • Professor Reza Monem

Further Information

  • About the journal (opens new window)
  • Purchase information (opens new window)
  • Editorial team (opens new window)
  • Write for this journal (opens new window)

Signatory of DORA

We’re listening — tell us what you think

Something didn’t work….

Report bugs here

All feedback is valuable

Please share your general feedback

Join us on our journey

Platform update page.

Visit to discover the latest news and updates

Questions & More Information

Answers to the most commonly asked questions here

TUS Logo

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 :

accounting research case study

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

accounting research case study

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 

  • << Previous: Databases and e-Journals
  • Next: OER >>
  • Last Updated: Jun 19, 2023 12:28 PM
  • URL:
  • Discounts and promotions
  • Delivery and payment

Cart is empty!

Case study definition

accounting research case study

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

' src=

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

' src=

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.

' src=

  • Browse All Articles
  • Newsletter Sign-Up

EnvironmentalAccounting →

No results found in working knowledge.

  • Were any results found in one of the other content buckets on the left?
  • Try removing some search filters.
  • Use different search filters.


  1. (PDF) Case Study Research in Accounting

    accounting research case study

  2. Management accounting case study Example

    accounting research case study

  3. Accounting Research Case Solution And Analysis, HBR Case Study Solution

    accounting research case study

  4. (PDF) A Perspective on Management Accounting Research

    accounting research case study

  5. (PDF) Integrated Case Studies for Accounting

    accounting research case study

  6. ACCT504 Case Study 1 the Complete Accounting Cycle-13

    accounting research case study


  1. Lecture 41: Quantitative Research

  2. Accounting Research topics for students in 2023 #accounting #accounts #studentlife #students

  3. Accounting Research: Research Methodologies for Accounting studies

  4. WEBINAR "Current Issues in Financial Accounting and Forensic Accounting Research" STIESIA SURABAYA

  5. Lecture 40: Quantitative Research: Case Study

  6. Lecture 44: Quantitative Research


  1. Accounting Articles, Research, & Case Studies

    by David Freiberg, Katie Panella, George Serafeim, and T. Robert Zochowski. Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper's methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for ...

  2. (PDF) Case Study Research in Accounting

    In their case study research in accounting, Cooper and Morgan (2008) illustrated four types of cases oriented to maximizing the information content of the study: extreme or deviant cases, maximum ...

  3. PDF Case studies in accounting research

    research environment twenty years ago and the emergence of qualitative research and case studies in accounting within a broader trajectory of the development of academic accounting. This is then followed by a review of some of the developments and changes to the institutional context that have taken place and affected the development of ...

  4. Case-Based Research in Accounting

    For further discussion of case-based research in accounting see Scapens (1990), Llewellyn (1992), Otley & Berry (1994) and Humphrey (2001). From the published research, it is clear that there are many different kinds of case studies in accounting research; among them are cases of description, illustration, experiment, exploration and explanation.

  5. Case Study Research in Accounting

    Accounting Horizons (2008) 22 (2): 159-178. 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 ...

  6. Accounting: Articles, Research, & Case Studies

    Applications of Fractional Response Model to the Study of Bounded Dependent Variables in Accounting Research. by Susanna Gallani, Ranjani Krishnan & Jeffrey M. Wooldridge. This paper discusses key features of the fractional response mode developed by economists Leslie E. Papke and Jeffrey M. Wooldridge. 21 Aug 2015.

  7. Case-Based Research in Accounting

    In doing so, we place a priority on understanding their definitions, and perceptions (Stake, 2005; Yin, 2013). Employing this inductive case study approach enables identification of unique features of research culture emerging from among the case study interviewees as well as inducing wider implications within the context of accounting schools across universities (Berry & Otley, 2004; Hartley ...

  8. Doing Case Study Research

    Accounting case studies have become a popular method in accounting research, but they remain a controversial subject. Various questions related to methodological and practical issues need to be raised about their use in accounting research. The chapter explores some of the practical questions that need to be addressed by case study researchers.

  9. Case Study Research in Accounting

    Case Study Research in Accounting. 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.

  10. Case studies in accounting research

    Case studies in accounting research. May 2019. In book: The Routledge Companion to Qualitative Accounting Research Methods (pp.163-183) Publisher: Routledge. Authors: Bill Lee. The University of ...

  11. A Collection of Case Studies on Financial Accounting Concepts

    iii ABSTRACT SARAH CATHERINE THORNTON: A Collection of Case Studies on Financial Accounting Concepts. This thesis is compiled of twelve case studies, each on a unique accounting concept. Each case study was analyzed in a group of two to four students, and each student completed a write-up answering the case questions and examining the proper ...

  12. Financial Accounting Research, Practice, and Financial Accountability

    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.

  13. Accounting

    Managing U.S. health care costs and improving quality will require many simultaneous interventions. Because every dollar of those costs is someone's revenue, resistance from physicians ...

  14. Case Study Method: A Step-by-Step Guide for Business Researchers

    Although case studies have been discussed extensively in the literature, little has been written about the specific steps one may use to conduct case study research effectively (Gagnon, 2010; Hancock & Algozzine, 2016).Baskarada (2014) also emphasized the need to have a succinct guideline that can be practically followed as it is actually tough to execute a case study well in practice.

  15. Accounting Research Tutorial: Accounting Research

    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.

  16. Accounting Research Journal

    Accounting Research Journal available volumes and issues. Books and journals Case studies Expert Briefings Open Access. Publish with us Advanced search. Accounting Research Journal Issue(s) available: 67 - From Volume: 18 Issue: 1, to Volume: 37 Issue: 1. Subject: RSS feed. Search. All issues; EarlyCite; Volume 37 . Issue 1 2024 ...

  17. Accounting Audits: Articles, Research, & Case Studies

    by Martha Lagace. Although the number of audit firms has decreased over the past few decades, concerns that the "Big Four" survivors have become too big to fail may be a stretch. Research by professor Karthik Ramanna and colleagues suggests instead that audit firms are more concerned about taking risks. Closed for comment; 13 Comments posted.

  18. Case Studies and Reports

    Case Study Research by Robert K. Yin Providing a complete portal to the world of case study research, the Fifth Edition of Robert K. Yin′s bestselling text offers comprehensive coverage of the design and use of the case study method as a valid research tool. The book offers a clear definition of the case study method as well as discussion of design and analysis techniques.

  19. Researching management accounting practice: The role of case study

    The role of management accounting is taken for granted in such a THE ROLE OF CASE STUDY METHODS 267 research process and there is an underlying dependence on conventional wisdom, with its neoclassical economics underpinning. Kaplan views case studies as part of the process of developing positive theories of accounting.

  20. Two Decades of Accounting Fraud Research: The Missing Meso-Level

    The rest of the articles comprise 44 (24%) conceptual, 28 (16%) case studies and 17 (9%) qualitative research. These results suggest that quantitative research has been the dominant methodology for studying accounting fraud. ... Contemporary Accounting Research, Journal of Accounting Research, and Behavioral Research in Accounting.

  21. Best Case Study Writing Service

    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.

  22. Finance Articles, Research Topics, & Case Studies

    Increasingly, companies are falsely classifying hourly workers as managers to avoid paying an estimated $4 billion a year in overtime, says research by Lauren Cohen. New research on finance from Harvard Business School faculty on issues and topics including corporate investment, governance, and accounting management.

  23. Undergraduate accounting and finance students' perception of an

    2.1.1. Group and teamwork assessment. Dyball et al. (Citation 2007) study aimed mainly to provide quantitative evidence to argue that group work assessment is a vehicle to develop accounting students' transferable skills including teamwork, self-management, and planning and organising.They also revealed students' perception of such an assessment by surveying their feelings at the beginning ...

  24. ACCT 495 Case Study 3 International Research.docx

    2 Case Study 3: International Research One of the key differences between the International Financial Reporting Standards (IFRS) and United States General Acceptable Accounting Standards (U.S. GAAP) is the accounting method for inventory costs. "Under IFRS, the LIFO (Last in First out) method of calculating inventory is not allowed.

  25. McKinsey's Diversity Matters/Delivers/Wins Results Revisited

    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.

  26. Environmental Accounting: Articles, Research, & Case Studies

    Accounting for Organizational Employment Impact. by David Freiberg, Katie Panella, George Serafeim, and T. Robert Zochowski. Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper's methodology and analysis of Intel, Apple, Costco, and Merck shows the ...

  27. Preservation of Soil Iron-Bound Organic Carbon in a Karst ...

    The correlation between soil organic carbon (OC) and iron oxides is recognized as a significant mechanism for the long-term preservation of organic carbon. However, the impact of various phases of iron oxides on OC stabilization in karst ditch wetlands remains unclear. This study was conducted at Caohai National Nature Reserve, the largest karst plateau freshwater lake in China. Forty ditch ...