1. NAME OF COURSE /MODULE INTEGRATED CASE STUDY
2. COURSE CODE MDA4013
3. NAME(S) OF ACADEMIC STAFF  
4. RATIONALE FOR THE INCLUSION OF THE COURSE/MODULE IN THE PROGRAMME To equip graduates with the soft-skills ability in the process of developing their professional abilities and competencies. It is hoped that ICS will stimulate the thinking skills, analytical skills and application of knowledge of accounting, business and economics in problem solving and decision making processes.
5. SEMESTER & YEAR OFFERED Semester 7/ Year 4
6. TOTAL STUDENT LEARNING TIME (SLT) Face to face:

L T P O
14 36 6

L=lecture ; T=Tutorial; P=Practical; O=Others (Exam)

Total Guided and Independent Learning:

120 Hours
7. CREDIT VALUE 120/40 = 3.00 (3 credit); 2+2
8. PREREQUISITE (IF ANY) Completed all third year core courses (Auditing, Financial Accounting and Reporting 4, Accounting Information System, Taxation, Strategic Management, Management Accounting 2, Finance)
9. OBJECTIVES This course is designed to enable learners to integrate knowledge from the various related disciplines and to enhance their technical core competencies and their problem solving skills in the unstructured business. Cases discussed should reflect the multidisciplinary nature of complex business environment.
10. LEARNING OUTCOMES At the end of the course, learners will be able to:

1.     Interpreting various accounting and business related issues in an organizational context. (LO3-CTPS5)

2.     Undertake independent research. (LO7-LL2)

3.     Develop alternative solutions to issues, devise action plans, and resolve implementation issues. (LO5-TS4)

4.     Communicate ideas, views and recommendations effectively, both verbally and in writing. (LO4-CS5)

5.     Demonstrate awareness of ethical considerations as part of the decision making process.(LO3-CTPS5)

6.     Demonstrate leadership and teamwork in issues development and resolution. (LO3-CTPS5)

11. TRANSFERABLE SKILLS Student should be able to understand the real unstructured problems based on the cases given and apply their knowledge gained throughout the years of study to critically and ethically solve the problems. They should also be able to apply necessary techniques in accounting practice through a process of in class discourse and group meetings.
12. TEACHING-LEARNING AND ASSESSMENT STRATEGY Teaching-learning strategy:

  • The course needs to use a Student Centred Learning (SCL) approach or experiential learning where the focus is on the students. Thus, it is the students who will construct knowledge and the role of instructors is merely as facilitators of learning rather than presenter of information.

Assessment strategy:

Written examination and internal reporting assessment will assess the student’s ability to apply theoretical concept in context.

  • Formative
  • Summative
13. SYNOPSIS This is a capstone Student Centred Learning (SCL) course for the Bachelor of Accountancy program, which integrates knowledge from financial accounting, management accounting, taxation, audit, finance, management and business related knowledge, information technology and other social science courses. Experiential exercises are embedded in this course to support learners.
14. MODE OF DELIVERY Student Centred Learning (SCL) such as Case discussion and presentations, Brainstorming, Role Play, Site visit, Articles and Annual Reports Discussion.
15. ASSESSMENT METHODS AND TYPES
Component %
Continuous Assessment 70
Final examination 30
Total 100
16. CONTENT OUTLINE OF THE COURSE/MODULE AND SLT PER TOPIC
Topics FACE TO FACE SELF-STUDY TOTAL SLT
Lecture Tutorial Exam/Quiz Assignment Library/Internet Search Self-study
Introduction to case analysis 2 2
Introduction to case analysis-continued

Case : Mini case exercise

2 2 2 6
Mini case presentation and write up 4 2 1 7
Case 1: Case study discussion and presentation (short case of 1–2 page case) 2 6

34

 

2 1 17
Case 2: Case study discussion and presentation Long case of 10–18 pages case 2 6 2 1 17
Case 3: Case study discussion and presentation Long case of 10–18 pages case 2 6 2 1 17
Case 4: Case study discussion and presentation Longer version case of 25 pages or above 2 6 2 1 17
Case 5: Case study presentation on Malaysian current corporate/business issue 6 6 1 23
Final review and debriefing 2 2
Mid-term exams 3 3 6
Final 3 3 6
TOTAL 14 36 6 34 16 14 120
17. REFERENCES Main Reference:

 1.   Malaysian Institute of Accountants (MIA) 2010. Case Studies for integrated case study course. MIA & Ministry of Higher Education. Kuala Lumpur.

 Additional references:

 1.   Knapp, Micheal C. 2013. Auditing Cases. South-Western 9th Ed. Australia

2.   Ellet William, 2007. The Case Study Handbook. How to readm Discuss and Write Persuasively About Cases. Harvard Business School Press

3.   Mauffette-Leenders, Louise A. et al. 2007. Learning with Cases. Ivey Publishing 4th Ed. Canada.

4.   Carnegie, Garry, 2005. Case Studies: Financial Accounting & Disclosure. Thompson Learning 4th Ed. Australia.

5.   Zainal Abidin Mohamed 2008. Asian Journal of Case Research. Graduate School of Management. Universiti Putra Malaysia.

 

Mapping of the course/module to the Programme Learning Outcomes

TOPIC Contact hours (week) Lesson Learning Outcome (Students are able to…) CLO KI Teaching & Learning Activities Assessment Tasks
Introduction to case analysis

Case: China Doll

 

8

(W1–2)

 

1.   Appreciate alternative methods of learning e.g. case method.

2.   Analyze cases from the small to comprehensive cases.

3.   Comprehend the issues, problems and situations brought up by the cases discussed.

4.   Respond based on their tacit knowledge to flourish academic discourse in small group and large class discussions.

LO4

LO5

CS1

TS4

  • Lecture
  • In class discussion
Participation and response
Case 1: Johnson turnaround case analysis & presentations

 

8

(W3–4)

1.     Identify problems in financial reporting and recommend appropriate compliance requirements.

2.     Identify/list criteria for the purpose of evaluating existing performance.

3.     Identify relevant information required for the purpose of undertaking the evaluation based on criteria identified.

4.     Evaluate the situation/circumstances facing the protagonist in the case by applying the decision criteria identified.

5.     Formulate appropriate operational decisions in the organization functional areas.

LO3

LO4

LO5

CS5

TS4

CTPS5

  • Case method
  • Class discussion
  • Individual participation
  • Group presentation
  • Group write up and submission
  • MIA (2010)
Participation and response
Case 2: Androids under attack case analysis & presentations

8

(W5–6)

1.     Identify, analyse, discuss and debate about ethical values versus business survival dilemma occurring in a real business environment.

2.     Discuss the dynamics and complexity of issues in the auditing industry and identify areas where auditors may subtly lose its independence and yet understanding that independence is of utmost importance in ensuring the survival of the audit firm.

3.     Demonstrate how audit working papers could be used as evidences against the auditor in a court of law (proof of audit work done or not done) and thus explain why auditors should be sensitive about the contents of audit working papers.

4.     Research on the law relating to documents retention (that there is such a law against wrongful document destruction)

LO3

LO4

LO5

CS5

TS4

CTPS5

  • Case method
  • Class discussion
  • Individual participation
  • Library research
  • Group presentation
  • Group write up and submission
  • MIA (2010)
Participation and response
Case 3: Enron Corporation case analysis & presentations

8

(W7–8)

1.     Discuss the overview of the history and development of the public accounting profession.

2.     Examine the ‘scope of services’ issue, that is the threats to auditor independence posed by audit firms providing consulting services to their audit clients.

3.     Examine the extent to which independent auditors should be involved in their clients’ decisions regarding important accounting and financial reporting issues.

4.     Review recent recommendations made to strengthen the independent audit function.

5.     Review auditors’ responsibilities regarding the preparation and retention of audit work papers.

LO3

LO4

LO5

CS5

TS4

CTPS5

  • Case method
  • Class discussion
  • Individual participation
  • Group presentation
  • Group write up and submission
  • Knapp (2013)
Participation and response
Middle semester break 1

4

(W9)

 

Mid-term Examination

4

(W10)

 

1.     Mid-term exam

2.     Group discussion

LO3

LO4

LO5

CS5

TS4

CTPS5

  • Case method
Participation and response

Mid-term exam

Case 4: PCI Sdn. Bhd. case analysis & presentations

8

(W11–12)

 

1.     To demonstrate how cultural norms and values can impact the development and evolution of a nation’s or geographic region’s financial reporting system, accounting profession, and independent audit function.

2.     To provide students with a better understanding of the global accounting profession.

3.     To introduce students to unique challenges faced by independent auditors around the globe.

LO3

LO4

LO5

CS5

TS4

CTPS5

  • Case method
  • Class discussion
  • Individual participation
  • Group presentation
  • Group write up and submission
  • Knapp (2013)
Participation and response
Case 5: Real-time current corporate/business issue (TBA)

8

(W13–14)

 

1.     To discuss and analyse critically one local real-time current corporate or business issues which integrates knowledge from financial accounting, management accounting, taxation, audit, finance, management and business related, information technology and other social science courses accounting branches. LO3

LO4

LO5

CS5

TS4

CTPS5

  • Form group of 5 students
  • Find one local real-time current corporate/ business issue
  • Library research
  • Role play
  • Group write up and submission
  • Newspapers, annual reports
Participation and response
Final Review

 

4

(W15)

1.     Appreciate the experience gained in class through case method.

2.     Relate their knowledge with the realities described in the cases discussed.

3.     Believe that there are personal and professional consequences in any judgment and decisions made, therefore ethical as well as legal considerations should prevail.

4.     Appreciate that accounting practice affect business and community at large.

LO7 LL2
  • Lecture
  • Class discussion
Participation and response