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Volume:2, Issue:3
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Journal of European Economic History
2021, Volume:2, Issue:3 : 15-20
Research Article
Case-Based Learning Effectiveness in Accounting Education: Enhancing Conceptual Understanding, Professional Judgment, and Employability Skills
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1
Department of Management & Experiential Pedagogy, Eastern Valley University, Guwahati, India
2
School of Business and Industry Partnerships, Brahmaputra Institute of Management, Dibrugarh, India
3
Centre for Work-Integrated Learning, Gulf Coast College of Business, Kuwait City, Kuwait
Abstract

Accounting education has traditionally relied on lectures and procedural problem-solving exercises to convey technical knowledge. However, increasing complexity in business environments and rising employer expectations for analytical, ethical, and decision-making skills have prompted educators to adopt more active learning approaches. Among these, case-based learning (CBL) has gained prominence as a pedagogical strategy that bridges theory and practice. This paper examines the effectiveness of case-based learning in accounting education by synthesizing theoretical perspectives, empirical research, and instructional practices. A conceptual framework is developed to explain how case-based learning influences cognitive, behavioral, and professional skill development among accounting students. The paper discusses design principles for effective accounting cases, instructional strategies for classroom and virtual settings, and assessment methods aligned with learning outcomes. The study concludes that case-based learning significantly enhances conceptual understanding, critical thinking, and professional judgment in accounting education, while also presenting challenges related to faculty preparation and assessment consistency. Implications for educators, institutions, and future research are discussed.

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