دانلود رایگان مقاله ابزار جستجوی مبتنی بر وب برای یافتن موارد حسابداری منتشر شده

Abstract

The creation of the Accounting Case Search website was motivated by the Pathways Commission Report and inspired by the frustration felt in trying to find cases for courses we have had to develop over the past 17 years. The site updates and extends previously published case search resources such as Weinstein (2005), Lipe (2006), and Miller et al. (2014), as well as resources available at the Management Accounting Section (MAS) and ATA Section sites on the American Accounting Association (AAA) website. The site currently includes all cases published to date in the Journal of Accounting Education, Issues in Accounting Education and the IMA Educational Case Journal (492 cases). Searching for cases at the site is based primarily on courses (course title), which can then be narrowed by keywords (Accounting Topics). This website will be updated by the authors as new cases are published.

4. Limitations and future of the site

We attempted to be inclusive in providing information about all of the published cases in the Journal of Accounting Education, Issues in Accounting Education and the IMA Educational Case Journal. However,we excluded articles describing games and similar instructional tools. We input all of the data contained in the site and are responsible in the event errors exist. We will correct any errors that come to our attention. We made no effort to evaluate the quality of the cases. As Weinstein (2005) suggests, being a judge of worthiness is fraught with difficulty, and we believe unnecessary. We considered adding the functionality for individuals to comment on or rate cases, but considered this to be, potentially, more harmful than useful. We believe that comments on case usefulness, case quality and case implementation should take place on the AAA Commons Teacher2Teacher (or other appropriate) site. The site currently does not allow for direct searching of keywords (Accounting Topics). Instead, appropriate courses must first be selected. The purpose behind this decision was that in our experience instructors are interested in a particular course rather than a specific keyword (Accounting Topic). We do realize that this may not always be the case and have not ruled out the possibility of adding this functionality in the future. Similarly, the site does not currently allow for direct searching of industry. We recognize that there may be certain situations (e.g., MBA programs targeting specific industries, such as healthcare) where industry searches might be valuable. Again, if there appears to be suffi- cient feedback to this point, we will add this functionality in the future. There is a feedback link on the site to provide feedback to the authors.