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Serial Cases Two serial cases are used in the new courses - John the Painter (Introduction to Accounting I) and The California Car Company (Introduction to Accounting II). A serial case involves a sequence of decisions related to a single company, and unfolds sequentially. Students are first given sufficient background information about a company to address an initial set of decision problems. After addressing those problems, students are given additional information about the same company, which builds both on the prior background and on the initial decisions just made. The stage is then set for a second set of decision problems. This sequence - new information leading to new decisions - proceeds in a serial fashion through several iterations during the semester. Each iteration adds complexities to the same company and its environment. The basic rationale for using serial cases lies in the notion that students will more fully understand and appreciate the systems, processes, and integrated nature of business if they work extensively with one company that is viewed from many perspectives. From an accounting standpoint, this continuity also allows students to relate the impact of one accounting concept or decision to those made earlier in the course. The advantages of serial cases are that they provide a richer context and are also more efficient. The context is richer because more emphasis can be placed on the environmental setting if it only needs to be developed for one company during the semester. Serial cases are also more efficient because students only need to become familiar with one, albeit rich, context.
Structure of the New Courses | Obstacles | Resources | Outcome Measures Reaction of Interested Parties | Recommendations for Interested Parties | Links | Index |