Comparative Study of Traditional vs. Case-Based Accounting Pedagogy

Abstract

The evolution of accounting education has accelerated due to global market demands, technological disruptions, and the need for analytical decision-making skills among accounting graduates. This study conducts a comparative analysis between traditional lecture-based pedagogy and case-based learning models within accounting curricula. Using mixed empirical evidence—literature synthesis, student performance data, and structured interviews—this research examines differences in knowledge retention, conceptual clarity, critical reasoning, learner engagement, and employability readiness. Results reveal that while traditional pedagogy strengthens foundational and procedural knowledge, case-based learning enhances analytical adaptability, communication skills, and situational judgment. The study concludes that a hybrid pedagogical model provides optimal outcomes for contemporary accounting education.