Fraud and Malfeasance: The Role of Cases When Teaching the Phenomenon in Accounting Education

Murray Bryant; Throstur Olaf Sigurjonsson; Stefan Wendt

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Fraud and Malfeasance: The Role of Cases When Teaching the Phenomenon in Accounting Education

Murray Bryant

Ivey Business School - Western University, Canada

Throstur Olaf Sigurjonsson

University of Iceland, Iceland

Stefan Wendt

Bifröst University, Iceland

Volume 20: 2023 pp. 137-162: ABSTRACT

The paper addresses a plea by accounting educators that ethics should be integrated into the accounting curriculum (Poje and Zaman Groff, 2022). Further, accountants should teach ethics. Case learning is consistent with Bloom’s (1956) taxonomy of six levels of learning. The ethics literature supports using cases to teach ethics because cases allow each student to put themselves in the position of a decision-maker. Case selection should engage the learner emotionally. Therefore, current issues are preferable. With these goals—engaging the student as a learner, ensuring action learning, and meeting the learning taxonomy of Bloom, the paper provides educators with a suggested road map of case materials that can be employed in accounting courses across the program. Road maps are a means to demonstrate a holistic view of curriculum design and learning execution across specific accounting courses.
Keywords: case-based learning, case choices, case road map, curriculum design and integration