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Case study definition

case study accounting

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.

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Create a new account, forgot password, sign in to myima, ima educational case journal.

The IMA Educational Case Journal (IECJ ® ) is a quarterly online journal that publishes teaching cases and notes.

IMA Educational Case Journal

IECJ publishes cases covering a wide range of topics reflecting the diverse skill set required of management accountants.

Its published cases take learning beyond mere “number-crunching” exercises to require interpretation of data in a decision-making context – making them ideal learning tools for graduate and undergraduate students.

Editorial Staff

The IMA Educational Case Journal (IECJ ® ) editor is Leif Sjöblom and the managing editor is Susie Duong. The associated editors are Laurie Burney, Margaret Shackell, and Thomas Calderon.

Download Their Bios

Meet the Editors – IECJ Office Hours 

Do you have a case idea that you want to discuss and get feedback on? Or perhaps an early case draft? Or general questions about IECJ and the requirements and review process?

Members of the IECJ Editorial Board are happy to assist you during the journal’s “office hours” to help authors improve their papers and make the case writing process a productive and rewarding experience.  These open sessions are available to anyone who would like feedback on a case idea, suggestions on writing a case and teaching notes, or clarification on how to address review comments. If you are considering submitting a paper to the IECJ and would like our guidance, please  click here to access our office hours calendar which offers appointments in multiple time zones.  If the time slots are not convenient, please feel free to reach out for individual appointments with one of our associate or senior editors at [email protected]

Current issue

Past issues, iecj searchable database (excel download), additional ethics questions database (excel download), infusing ethics in managerial/cost accounting classrooms (teaching resource).

› Call for Data Sets : We are looking for “raw” data for use in developing teaching cases. This data can be structured or unstructured, newer or older data, and, if desired, cleaned and disguised so there are no privacy or confidentiality issues. Recipients of IMA Educational Case Journal receive the right to free use of the cases for educational purposes. Supplemental teaching notes are available without charge to IMA Academic members only in myIMA Network in the Teaching Notes Library (you will be prompted to login).

If you are a member of IMA and unable to access IECJ Teaching Notes or have a general question, please email [email protected] .

Submit a Case

IECJ is listed in Cabell’s Directory of Publishing Opportunities for Accounting and welcomes submissions from around the world. Case studies jointly authored by academics and practitioners are encouraged. Real-world cases are strongly preferred, but fictional cases with some basis in practice will be considered.

Case Writing Competitions

How to Submit a Case

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Subscribers may use the cases for educational purposes. Active IMA members automatically have a subscription to IECJ Cases. IMA Academic members and Adjunct Professors have access to IECJ Cases and Teaching Notes.

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Questions: Contact the Editor

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Browse accounting learning materials including case studies, simulations, and online courses. Introduce core concepts and real-world challenges to create memorable learning experiences for your students.

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Our new, self-paced, online course guides you through the fundamentals for leading successful case discussions at any course level.

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These readings cover the fundamental concepts and frameworks that business students must learn.

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Accounting Case Studies

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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 :

case study accounting

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

case study accounting

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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Accounting and Finance

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Case studies

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A collection of business cases providing unlimited access to more than 5,500 authoritative cases from over 120 countries. SAGE curates interdisciplinary cases on in-demand subjects such as entrepreneurship, accounting, healthcare management, leadership, social enterprise, and more.

One of the most important scholarly business databases. Contains the full-text of over 1,800 journals within management and all related areas, plus over 2,000 magazine and trade publications. It includes full-text access to Harvard Business Review. Also includes selected company and marketing reports from Marketline and in-depth country profiles.

Cases studies of marketing excellence from all over the world, covering every marketing discipline. Selected Euromonitor company profiles in the following industries: Alcoholic drinks, Clothing and accessories, Financial services, Food, Leisure and entertainment, Healthcare, Retail, Soft drinks, Technology and electronics, Tobacco, Toiletries and cosmetics, Transport and tourism. Vast amount of data on global ad trends, advertising expenditure and media consumption.

  • Open access case studies for economics, finance and management Full-text access to high quality business case studies from Stanford, MIT Sloan and others.

Movies, documentaries, foreign films, classic cinema, independent films and educational videos.

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Free business case studies to bring real-life examples into the classroom

Searching for materials to bring into the classroom can be time consuming. At CPA Canada, we've made it a little easier by providing free case studies you can use in your next business or management accounting course. 

Developed by academics and industry leaders, our case studies provide high-quality content in the areas of strategy management, financial management and reporting, and performance management and measurement. 

Use them to complement your lessons and keep students engaged. Give your students valuable insights from real-life companies that they can apply in the work force.

Students will learn how to address day-to-day operations and challenges and improve a company’s financial performance.

Use them in your classroom today!

Available topics

Strategy management, strategy mapping: saskatchewan green roofing (sgr) .

Use this case study to illustrate how focusing on community support, the environment, and operational excellence led to a successful strategy mapping implementation.

Performance Management and Measurement

Business model design: nespresso.

Inspire your students by showing them how a shift in strategy is what Nespresso needed to achieve success and redefine the coffee industry.

Process-based management: ACME

Follow the journey of a utility company as it implements a process-based management plan.

Scenario planning: Lessons from the field

Don't wait for disaster to strike. Use these examples to walk your students through a six-step process to implement a strong decision-making model.

Financial Management and Financial Reporting 

Future value drivers: lessons from the field.

Explore the power of invisible assets and how various companies turned them into profit.

Course Resources

Case studies.

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A set of in-class activities is available for some of the modules in this course, to support face-to-face and hybrid classes. These are not already built into the assignment tool of your learning management system (Canvas, Blackboard, etc.), but they can be downloaded for use or previewed, below:

  • Module 2: Case Study: Revenue Recognition and Materiality
  • Module 4: Case Study: Googling Google
  • Module 5: Case Study: The Great Texas Fruitcake Caper
  • Module 6: Case Study: Mark to Market
  • Module 8: Case Study: Crazy Eddie Antar
  • Module 13: Case Study: Facebook
  • Case Studies. Provided by : Lumen Learning. License : CC BY: Attribution

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Strategic Analysis for More Profitable Acquisitions

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Case of the Unidentified Industries--2006

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case study accounting

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Five Common Accounting Challenges and How to Solve Them

The regulatory environment is constantly evolving, the hybrid workplace model is becoming the norm and talent shortages remain.

May. 29, 2024

case study accounting

By David Osborne, Chief Executive Officer, Caseware International .

In today’s accounting landscape, accounting firms face myriad challenges. The regulatory environment is constantly evolving, the hybrid workplace model is becoming the norm and talent shortages remain. Additionally, time constraints and data security concerns add to the complexity of accounting processes, creating additional hurdles for firms to navigate.

Companies can overcome these hurdles by investing in the right resources and leveraging cutting-edge technology. We have identified five common accounting challenges and steps that can be taken to mitigate them.

1. Time constraints

One of the top issues shared by accountants is around time constraints. The lack of sufficient time to properly review financial reports and documents can lead to errors or missed deadlines. These stressors can have serious consequences, not only on the quality of work but also on a firm’s overall reputation and ability to retain and attract clients. When employees are rushed or forced to cut corners due to unrealistic deadlines, it increases the risk of security gaps, exposing the company to potential phishing scams, data theft and other breaches.

One solution is to invest in digital solutions designed to automate mundane and repetitive tasks, freeing up time for employees to focus on managing customer engagements. Today’s document management platforms maintain records in one centralized and easily accessible location, making it easy to carry data over from one year to the next, import and export information from other systems and accurately record changes – giving valuable time back to accountants.

2. Compliance

Staying up-to-date with the latest regulations is crucial in the accounting profession to ensure compliance with evolving requirements and to avoid costly penalties or legal issues. Compliance allows for more accurate financial statements and better decision-making, helping to prevent errors in financial reporting and enabling businesses to make informed decisions based on the latest accounting standards. When accountants demonstrate strong regulatory knowledge and competence, they maintain professional credibility. 

Establishing a dedicated client advisory service (CAS) supported by compliance-facilitating technology is crucial to navigate today’s dynamic regulatory landscape and anticipate its impact on individual clients. This approach is widely endorsed by the industry, with three out of four respondents to Caseware’s 2024 State of Accounting Firms Trends Report indicating that they plan to grow their CAS offering. This can include anything from focused cash flow forecasting, budgeting and technology implementation to industry benchmarking, business valuations and tax planning. Intelligent accounting solutions also support compliance by automatically compiling data from current and historical engagements, enabling the extraction of insights at a more granular level.

3. Data security 

Financial data often contains personal information making it susceptible to exploitation by malicious individuals for identity theft or fraud. Unauthorized access to this data can compromise the integrity of a company’s financial statements and expose clients to financial loss. It is a legal and ethical imperative for accountants to protect their client’s sensitive information, thereby building trust and sustaining strong client relationships.

To counter this challenge, select a secure and reliable cloud-based environment with advanced security features, such as encryption protocols and automated backups. Further enhance security by adhering to key practices such as enforcing complex passwords supported by a password manager, implementing multi-factor authentication, establishing comprehensive security policies, and restricting access to sensitive data on a need-to-know basis. Adhering to these key practices will significantly bolster your security posture.

4. Lack of resources

Attracting and retaining qualified accountants remains a significant concern for accounting firms, with 88% of respondents in Caseware’s 2024 State of Accounting Firms Trends Report reporting that hiring talent is challenging to some degree. The rapidly changing employment landscape has left firms understaffed at a time of increasing workloads. To address this, some companies are merging different segments of their accounting departments, such as accounts payable and receivable teams. While these measures may temporarily alleviate staffing issues, they can result in overwhelming workloads and stressful business environments.

Firms can optimize resources by offering tools that enhance team collaboration and provide clear visibility of project ownership. This allows leaders to redistribute workloads and responsibilities effectively to maintain project schedules. Additionally, it’s critical to demonstrate a commitment to innovation by investing in cutting-edge technology and staying ahead of emerging technology trends, such as AI, to help attract and retain talent.

5. Client communication

Effective communication with clients is vital during the engagement process. Clients expect efficiency, accuracy and compliance and accounting professionals must proactively manage their clients’ accounts with care and diligence amid an ever-changing landscape. For optimal performance, firms will want to ensure the timely delivery and receipt of accurate information. Traditional methods such as email and paper-based communication are becoming less effective in today’s fast-paced environment. Embracing modern communication techniques and technologies is essential for a new approach.

With  86% of employees  citing poor communication as a leading cause of business failures, companies must prioritize the enhancement of their interactions with clients and internal teams. Cloud-based accounting software elevates client communication by simplifying access and enabling real-time updates. In addition, firms may consider implementing client portals to share progress, collect data and keep important client documentation in one secure place. Automated notifications and reminders, virtual meetings and interactive reporting also help keep lines of communication open.

David Osborne is the Chief Executive Officer of Caseware International , the leading software-as-a-service (SaaS) provider to the auditing and accounting industry.

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    Albritton, Jones, "Case Studies of Accounting Concepts and Principles" (2020). Honors Theses. 1421. This Undergraduate Thesis is brought to you for free and open access by the Honors College (Sally McDonnell Barksdale Honors College) at eGrove. It has been accepted for inclusion in Honors Theses by an authorized administrator of eGrove.

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  14. LibGuides: Accounting and Finance: Case studies

    Case studies. A collection of business cases providing unlimited access to more than 5,500 authoritative cases from over 120 countries. SAGE curates interdisciplinary cases on in-demand subjects such as entrepreneurship, accounting, healthcare management, leadership, social enterprise, and more. Includes full access to over 15,000 business case ...

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    The following thesis is a compilation of case studies in various areas of financial accounting that I completed over the course of two semesters under the advisory of Dr. Victoria Dickinson. During the class we reviewed different case studies that focused on various accounting concepts and principles that we were learning about in Intermediate

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    Searching for materials to bring into the classroom can be time consuming. At CPA Canada, we've made it a little easier by providing free case studies you can use in your next business or management accounting course. Developed by academics and industry leaders, our case studies provide high-quality content in the areas of strategy management ...

  17. Managerial accounting

    Finance & Accounting Case Study. Ian Dunn; Jordan Sills; 11.95. View Details. Kombucha Canada Inc. sold kombucha beverages to restaurants and grocery stores in British Columbia, Canada. Restaurant ...

  18. PDF Management Accounting Case Study: An Interactive HUMBLE PIES CGMA

    Variable costs in 2013 were $299K unfavorable and fixed operating costs $19K unfavorable. Assuming that the average price/meal increases 12% with Linda's Pies, operating profit for Pete's will increase to $1,172K, resulting in an ROI of 11.7%, residual income of $372K, and a payback of 8.5 years. 2. Knoxville factory.

  19. Case Studies

    Find in-class activities for some of the modules in this course, such as Harley-Davidson, Burton Snowboards, and Wells Fargo. These case studies can be downloaded or previewed for face-to-face and hybrid classes.

  20. Case Studies

    These are not already built into the assignment tool of your learning management system (Canvas, Blackboard, etc.), but they can be downloaded for use or previewed, below: Module 2: Case Study: Revenue Recognition and Materiality. Module 4: Case Study: Googling Google. Module 5: Case Study: The Great Texas Fruitcake Caper. Module 6: Case Study ...

  21. A Compilation of Case Studies in Financial Accounting.pdf

    i A COMPILATION OF CASE STUDIES IN FINANCIAL ACCOUNTING by Hagen Brooks Gurley A thesis submitted to the faculty of The University of Mississippi in partial fulfillment of the requirements of the Sally McDonnell Barksdale Honors College. Oxford May 2019 Approved by _____ Advisor and First Reader: Dr. Victoria Dickinson _____ Second Reader: Dr. Mark Wilder

  22. 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.

  23. Financial analysis

    Financial analysis Magazine Article. James L. Heskett. Thomas O. Jones. Gary W. Loveman. W. Earl Sasser, Jr. Leonard A. Schlesinger. When service companies put employees and customers first, a ...

  24. Five Common Accounting Challenges and How to Solve Them

    1. Time constraints. One of the top issues shared by accountants is around time constraints. The lack of sufficient time to properly review financial reports and documents can lead to errors or ...

  25. Digital Divide's Impact on Accounting Information Systems Risks Faced

    Recommendations for the JDRC include establishing a clear organizational structure, investing in qualified human capital, and implementing comprehensive legal controls to mitigate accounting system risks. The study emphasizes the importance of organizational structure, human capital, and legal controls in reducing accounting system risks. Three research questions explore the impact of the ...