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Journals ACM SIGCUE Outlook Volume 22 Issue 2

516CUE 0U7L00K V01. 22 #2 Apr11 1994 F14A: U51n9 a 60a1-8a5ed 5cenar10 t0 7each F1nanc1a1 5tatement Ana1y515 Dav1d A, F05ter 6y teach1n9 the 5tudent 9enera1 pr1nc1p1e5 re1at1n9 t0 c0rp0rate rep0rt1n9 c0ncept5 and 155ue5, the 5tudent w111kn0w h0w t0 app1y th05e pr1nc1p1e51n the r19ht c1rcum5tance5 1n the future~ F0r rea50n5 that we w111 d15cu55, we 6e11eve that teach1n9 dec0ntextua112ed fact5 and ru1e5 15 51mp1y the wr0n9 appr0ach, e5pec1a11y 1n n0nf0rma1 pr061em-501v1n9 d0ma1n5 that 1ack a 5tr0n9 d0ma1n the0ry. We 6e11eve that the exten51ve u5e 0f the ca5e meth0d 1n 6u51ne55 educat10n 15 9enera11y a w15er and m0re effect1ve appr0ach than the ¢ ¢9enera1 pr1nc1p1e5 ¢ ¢ appr0ach, part1cu1ar1y 1n the area 0f f1nanc1a1 rep0rt1n9. H0wever, there are 5evera1 5h0rtc0m1n95 1n the way the ca5e meth0d 15 typ1caUy 1mp1emented. 7he f1r5t 15 10915t1ca1. A fam111ar ¢ ¢cyc1e ¢ ¢ 1n a c1a55 ut11121n9the ca5e meth0d 90e5 50meth1n9 11ke a5 f0110w5. (1) Hand 0ut ca5e mater1a15. (2) 5tudent w0rk5 0n the ca5e. (3) 5tudent hand5 1n the ca5e. (4) 7he ca5e 15 d15cu55ed 1n c1a55. (5) A 9rader 100k5 at 1t, 5c0re5 1t, and (50met1me5) wr1te5 a c0up1e c0mment5. (6) 1t ¢5 handed 6ack t0 the 5tudent 0ne 0r tw0 week5

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FRA: using a goal-based scenario to teach financial statement analysis

Foster, David A.
ACM SIGCUE Outlook , Volume 22 (2)
Association for Computing Machinery – Apr 1, 1994

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