Aspects about the utilization of the Case method in the teaching of Accountancy: an initial approach

Abstract

This paper refers to the application of the teaching method denominated "Case Method", which has its origin at Harvard Business School, boston (MA). United States. Its relationship properties between theory and practice favour its use among applied social sciences, especially Accountancy, where it is imperative the interaction of students and the daily managerial experiences. It tries to show the importance of the method for teaching-learning process, as well as to establish the necessary requirements for the teaching with cases. Its main objective consists in identifying Case Method methodological aspects that favour the teaching of Accountancy in relation to the professional profile fraced by the Accountancy Course, especially under an interdisciplinary vision. Moreover, it analyses some cases present in the Accountancy literature as to adapt them to the model discussed.