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Cooper (p. 23-32)

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JOURNAL OF ACCOUNTING AND FINANCE

Instructional Case—Hypo Corporation, The Financial Accounting

Educative Process, A Void!

Author(s): Charles E. Stahl, III, Greg R. Dunning

Citation: Charles E. Stahl, III, Greg R. Dunning, (2013) "Instructional Case—Hypo Corporation, The Financial Accounting Educative Process, A Void!," Journal of Accounting and Finance, Vol. 13, Iss. 6, pp. 209 - 221

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The purpose of this article, the first in a series of five articles, is to explore the educative process of

financial accounting. This first article will review, generally, the current state of financial accounting

education in North America (the United States and Canada) and identify a significant void in the

educative process. Moreover, a hypothetical instructional case will be presented which the author has

successfully used over the years to fulfill this void. Hypo Corporation is a hypothetical case initially

developed as a formative/summative assessment tool in 1986 for use in an Intermediate Accounting II

course. The educational pedagogy in financial accounting too often focuses on the teaching of many

discrete topics with little time devoted to the integration of the topics. The primary requirement of the

case is to prepare a complete set of financial statements including footnote disclosures thusly integrating

many topics. The second article, in this series of five, will present a survey of the literature concerning the

use of Problem-Based-Learning/Case Studies Method in accounting with its application to the Hypo

Corporation case. The third article is a quasi-experimental study of student perceptions of the Hypo

Corporation case. The fourth article is a replication of the study of the third article and the fifth article

will present the recommended solution to the case.