Enhancing accounting students' competence in integrated case study analysis: a structured guidance approach

• Published in: JOURNAL OF APPLIED RESEARCH IN HIGHER EDUCATION
• Main Authors: Md Daud, Seri Ayu Masuri; Tuan Mat, Tuan Zainun; Mohamad Kamal, Mohamad Ezrien; Nurhanifah, Afifa
• Format: Article; Early Access
• Language: English
• Published: EMERALD GROUP PUBLISHING LTD 2025
• Subjects: Education & Educational Research
• Online Access: https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001414370100001

PurposeIntegrated Case Study (ICS) is a capstone course for accounting undergraduates in Malaysia. It emphasizes the holistic and multifaceted problem-solving skills needed in the accounting profession. Yet, students often find ICS challenging. This paper addresses these challenges from both student and educator perspectives by introducing the Structured Template for Enhanced Proficiency (STEP) framework, an innovative structured guidance model that breaks down case analysis into manageable stages. This framework promotes self-directed, deep and collaborative learning and strengthens students' analytical skills. This study examines the implementation and effectiveness of the framework at a Malaysian public university.Design/methodology/approachThe STEP framework's effectiveness is assessed through the case study performance of experiment and control student groups, alongside feedback from students and educators collected via surveys and written testimonials.FindingsThe study demonstrates a remarkable average improvement of 8.4% in the performance of the experimental student group. Further, positive feedback from both students and lecturers underscores its effectiveness in guiding case analysis and fostering deep and collaborative learning. Challenges faced by students while using the framework include its newness and a lack of flexibility. However, slight improvements such as additional guidance and examples and enhanced flexibility may overcome the identified shortcomings.Originality/valueThe findings of this paper signify the potential of the STEP framework as a cost-effective intervention tool in facilitating students in their ICS analyses and refining their cognitive, critical thinking, decision-making and interpersonal proficiencies.