Student Adoption of a Non-Traditional Teaching Method in Accounting: How Previous Experience Impedes Willingness to Change


  • Irena Stejskalová Department of Management, Faculty of Management, University of Economics Prague
  • Lenka Komárková Department of Exact Methods, Faculty of Management, University of Economics Prague
  • Martina Bednářová Department of Exact Methods, Faculty of Management, University of Economics Prague
  • Pavel Štrach Department of Marketing and Management, Škoda Auto University



Accounting education, change acceptance, managerial decision-making, problem-based learning, real-life case studies


The research paper is concerned with a new teaching method consisting of real-life case study that is used in accountancy and its introduction at two universities. The research was carried out at universities that specialise in preparing students to become managers. The main focus of the study is to look at the different ways students might accept the new teaching method. We consider the utilisation of an active form of teaching, as opposed to a passive form which is a more prevalent form of the teaching of accountancy in the Czech Republic. Since the use of active forms of teaching brings a range of advantages, case studies are rarely used, we were interested to see the students’ reaction. The research was carried out during two consecutive academic years and main factors that were examined to assess the introduction of real-life case studies were country, gender and previous experience with accountancy education at secondary school. The results clearly pointed out that men accept the new way of teaching better than women. Students with previous experience perceived case studies negatively. The results of the study indicate that when introducing changes to teaching, the need to introduce the changes must be clarified appropriately.

Author Biography

Irena Stejskalová, Department of Management, Faculty of Management, University of Economics Prague

The first author.


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    How to Cite

    Stejskalová, I., Komárková, L., Bednářová, M. and Štrach, P. (2019) ’Student Adoption of a Non-Traditional Teaching Method in Accounting: How Previous Experience Impedes Willingness to Change’, Journal on Efficiency and Responsibility in Education and Science, vol. 12, no. 1, pp. 01-11



    Research Paper