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Free business case studies to bring real-life examples into the classroom

Searching for materials to bring into the classroom can be time consuming. At CPA Canada, we've made it a little easier by providing free case studies you can use in your next business or management accounting course. 

Developed by academics and industry leaders, our case studies provide high-quality content in the areas of strategy management, financial management and reporting, and performance management and measurement. 

Use them to complement your lessons and keep students engaged. Give your students valuable insights from real-life companies that they can apply in the work force.

Students will learn how to address day-to-day operations and challenges and improve a company’s financial performance.

Use them in your classroom today!

Available topics

Strategy management, strategy mapping: saskatchewan green roofing (sgr) .

Use this case study to illustrate how focusing on community support, the environment, and operational excellence led to a successful strategy mapping implementation.

Performance Management and Measurement

Business model design: nespresso.

Inspire your students by showing them how a shift in strategy is what Nespresso needed to achieve success and redefine the coffee industry.

Process-based management: ACME

Follow the journey of a utility company as it implements a process-based management plan.

Scenario planning: Lessons from the field

Don't wait for disaster to strike. Use these examples to walk your students through a six-step process to implement a strong decision-making model.

Financial Management and Financial Reporting 

Future value drivers: lessons from the field.

Explore the power of invisible assets and how various companies turned them into profit.

Accounting and Finance

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Case studies

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A collection of business cases providing unlimited access to more than 5,500 authoritative cases from over 120 countries. SAGE curates interdisciplinary cases on in-demand subjects such as entrepreneurship, accounting, healthcare management, leadership, social enterprise, and more.

One of the most important scholarly business databases. Contains the full-text of over 1,800 journals within management and all related areas, plus over 2,000 magazine and trade publications. It includes full-text access to Harvard Business Review. Also includes selected company and marketing reports from Marketline and in-depth country profiles.

Cases studies of marketing excellence from all over the world, covering every marketing discipline. Selected Euromonitor company profiles in the following industries: Alcoholic drinks, Clothing and accessories, Financial services, Food, Leisure and entertainment, Healthcare, Retail, Soft drinks, Technology and electronics, Tobacco, Toiletries and cosmetics, Transport and tourism. Vast amount of data on global ad trends, advertising expenditure and media consumption.

  • Open access case studies for economics, finance and management Full-text access to high quality business case studies from Stanford, MIT Sloan and others. less... Full-text access to high quality business case studies from Stanford, MIT Sloan and others.

Movies, documentaries, foreign films, classic cinema, independent films and educational videos.

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Using mini cases to facilitate the learning in Management Accounting

Profitability graph - ©DOC RABE Media-AdobeStock

Why mini-cases?

Finding the right material to teach management accounting is a challenge. If we use simple exercises, students understand the mechanics of the tools and methods but they may think that management accounting problems are simple and disconnected from the context and the strategy of the company.  If we chose real company cases, learners get lost in the quantity and complexity of the data provided and don’t grasp the essence of the pedagogical message. This is why mini-cases are a good option to teach management accounting efficiently. 

Why mini-cases on full costing?

Although everybody can see that it is relevant for a manager to know how to calculate costs and margins, you might ask why I wrote mini-cases on such a boring topic. Only by reading the title of the chapter “Full cost methods”, most students fall asleep! The fact is that I really needed these cases: Because many of these methods (except ABC) were developed in “continental Europe” (Germany, Netherlands and France), we do not have a lot of teaching material on full costing methods available in English textbooks.

My main man objective: the learning!

The five mini-cases are situated in different types of companies, which is important in terms of learning objectives: Later, students should be able to design, adapt or question management accounting systems in any kind of businesses, and not only in industry. The cases are concise enough for the learners to see the mechanics behind the calculations, for instance the impact of changing a cost driver on a product cost. On the other hand, there is enough complexity to force the students make decisions before “jumping into” calculations. Altogether, we want to be sure that the students not only apply receipts but assimilate key concepts and reflect on company’s managerial needs.

Livre: Coûts et Management, Véronique Malleret

Learn more in the latest book for all audiences: « Coûts et Management », by Véronique Malleret and Carla Mendoza, Edition Dunod, Paris, 2018 (French).

case study related to accounting

Véronique Malleret's research interest focuses on management control and on performance evaluation of service industries and functional departments.

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Elon Musk’s Twitter Takeover: Lessons in Strategic Change

In late October 2022, Elon Musk officially took Twitter private and became the company’s majority shareholder, finally ending a months-long acquisition saga. He appointed himself CEO and brought in his own team to clean house. Musk needed to take decisive steps to succeed against the major opposition to his leadership from both inside and outside the company. Twitter employees circulated an open letter protesting expected layoffs, advertising agencies advised their clients to pause spending on Twitter, and EU officials considered a broader Twitter ban. What short-term actions should Musk take to stabilize the situation, and how should he approach long-term strategy to turn around Twitter? Harvard Business School assistant professor Andy Wu and co-author Goran Calic, associate professor at McMaster University’s DeGroote School of Business, discuss Twitter as a microcosm for the future of media and information in their case, “Twitter Turnaround and Elon Musk.”

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  • 06 Jun 2023

The Opioid Crisis, CEO Pay, and Shareholder Activism

In 2020, AmerisourceBergen Corporation, a Fortune 50 company in the drug distribution industry, agreed to settle thousands of lawsuits filed nationwide against the company for its opioid distribution practices, which critics alleged had contributed to the opioid crisis in the US. The $6.6 billion global settlement caused a net loss larger than the cumulative net income earned during the tenure of the company’s CEO, which began in 2011. In addition, AmerisourceBergen’s legal and financial troubles were accompanied by shareholder demands aimed at driving corporate governance changes in companies in the opioid supply chain. Determined to hold the company’s leadership accountable, the shareholders launched a campaign in early 2021 to reject the pay packages of executives. Should the board reduce the executives’ pay, as of means of improving accountability? Or does punishing the AmerisourceBergen executives for paying the settlement ignore the larger issue of a business’s responsibility to society? Harvard Business School professor Suraj Srinivasan discusses executive compensation and shareholder activism in the context of the US opioid crisis in his case, “The Opioid Settlement and Controversy Over CEO Pay at AmerisourceBergen.”

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After Silicon Valley Bank's Flameout, What's Next for Entrepreneurs?

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Equity Bank CEO James Mwangi: Transforming Lives with Access to Credit

James Mwangi, CEO of Equity Bank, has transformed lives and livelihoods throughout East and Central Africa by giving impoverished people access to banking accounts and micro loans. He’s been so successful that in 2020 Forbes coined the term “the Mwangi Model.” But can we really have both purpose and profit in a firm? Harvard Business School professor Caroline Elkins, who has spent decades studying Africa, explores how this model has become one that business leaders are seeking to replicate throughout the world in her case, “A Marshall Plan for Africa': James Mwangi and Equity Group Holdings.” As part of a new first-year MBA course at Harvard Business School, this case examines the central question: what is the social purpose of the firm?

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Accounting and Finance: Case Studies and Reports

  • Print Resources
  • Online Resources
  • Databases and e-Journals
  • Case Studies and Reports

Introduction to Case Studies

Case Studies are widely used in Accountancy and Finance education. They offer students the opportunity to develop their analytic and writing skills. They are most common used to examine the communication skills and team working ability of the student. 

Finding Case Studies

Textbooks .

Books containing case studies can be found by using our catalogue. Here are a some examples for Accounting and Finance :

case study related to accounting

Some databases allow users to search for case studies under a certain topic. Others allow users to filter or offer to limit their search results to case studies. Two examples are :  

  • Taylor & Francis Social Science & Humanities Library This link opens in a new window

Writing Case Studies

case study related to accounting

Online guides and help when writing case studies

Emerald publishing has a useful how to guide for case studies access it here  

Cengage  has a good introduction to the topic covering definition, Analysis, and writing a Case Study. 

Five Misunderstandings about case study research by Bent Flyvbjerg

The Real Life Guide to Accounting Research Edited by Chrotopher Humphrey 

The Case Centre for Educators 

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Case study definition

case study related to accounting

Case study, a term which some of you may know from the "Case Study of Vanitas" anime and manga, is a thorough examination of a particular subject, such as a person, group, location, occasion, establishment, phenomena, etc. They are most frequently utilized in research of business, medicine, education and social behaviour. There are a different types of case studies that researchers might use:

• Collective case studies

• Descriptive case studies

• Explanatory case studies

• Exploratory case studies

• Instrumental case studies

• Intrinsic case studies

Case studies are usually much more sophisticated and professional than regular essays and courseworks, as they require a lot of verified data, are research-oriented and not necessarily designed to be read by the general public.

How to write a case study?

It very much depends on the topic of your case study, as a medical case study and a coffee business case study have completely different sources, outlines, target demographics, etc. But just for this example, let's outline a coffee roaster case study. Firstly, it's likely going to be a problem-solving case study, like most in the business and economics field are. Here are some tips for these types of case studies:

• Your case scenario should be precisely defined in terms of your unique assessment criteria.

• Determine the primary issues by analyzing the scenario. Think about how they connect to the main ideas and theories in your piece.

• Find and investigate any theories or methods that might be relevant to your case.

• Keep your audience in mind. Exactly who are your stakeholder(s)? If writing a case study on coffee roasters, it's probably gonna be suppliers, landlords, investors, customers, etc.

• Indicate the best solution(s) and how they should be implemented. Make sure your suggestions are grounded in pertinent theories and useful resources, as well as being realistic, practical, and attainable.

• Carefully proofread your case study. Keep in mind these four principles when editing: clarity, honesty, reality and relevance.

Are there any online services that could write a case study for me?

Luckily, there are!

We completely understand and have been ourselves in a position, where we couldn't wrap our head around how to write an effective and useful case study, but don't fear - our service is here.

We are a group that specializes in writing all kinds of case studies and other projects for academic customers and business clients who require assistance with its creation. We require our writers to have a degree in your topic and carefully interview them before they can join our team, as we try to ensure quality above all. We cover a great range of topics, offer perfect quality work, always deliver on time and aim to leave our customers completely satisfied with what they ordered.

The ordering process is fully online, and it goes as follows:

• Select the topic and the deadline of your case study.

• Provide us with any details, requirements, statements that should be emphasized or particular parts of the writing process you struggle with.

• Leave the email address, where your completed order will be sent to.

• Select your payment type, sit back and relax!

With lots of experience on the market, professionally degreed writers, online 24/7 customer support and incredibly low prices, you won't find a service offering a better deal than ours.

Hertz CEO Kathryn Marinello with CFO Jamere Jackson and other members of the executive team in 2017

Top 40 Most Popular Case Studies of 2021

Two cases about Hertz claimed top spots in 2021's Top 40 Most Popular Case Studies

Two cases on the uses of debt and equity at Hertz claimed top spots in the CRDT’s (Case Research and Development Team) 2021 top 40 review of cases.

Hertz (A) took the top spot. The case details the financial structure of the rental car company through the end of 2019. Hertz (B), which ranked third in CRDT’s list, describes the company’s struggles during the early part of the COVID pandemic and its eventual need to enter Chapter 11 bankruptcy. 

The success of the Hertz cases was unprecedented for the top 40 list. Usually, cases take a number of years to gain popularity, but the Hertz cases claimed top spots in their first year of release. Hertz (A) also became the first ‘cooked’ case to top the annual review, as all of the other winners had been web-based ‘raw’ cases.

Besides introducing students to the complicated financing required to maintain an enormous fleet of cars, the Hertz cases also expanded the diversity of case protagonists. Kathyrn Marinello was the CEO of Hertz during this period and the CFO, Jamere Jackson is black.

Sandwiched between the two Hertz cases, Coffee 2016, a perennial best seller, finished second. “Glory, Glory, Man United!” a case about an English football team’s IPO made a surprise move to number four.  Cases on search fund boards, the future of malls,  Norway’s Sovereign Wealth fund, Prodigy Finance, the Mayo Clinic, and Cadbury rounded out the top ten.

Other year-end data for 2021 showed:

  • Online “raw” case usage remained steady as compared to 2020 with over 35K users from 170 countries and all 50 U.S. states interacting with 196 cases.
  • Fifty four percent of raw case users came from outside the U.S..
  • The Yale School of Management (SOM) case study directory pages received over 160K page views from 177 countries with approximately a third originating in India followed by the U.S. and the Philippines.
  • Twenty-six of the cases in the list are raw cases.
  • A third of the cases feature a woman protagonist.
  • Orders for Yale SOM case studies increased by almost 50% compared to 2020.
  • The top 40 cases were supervised by 19 different Yale SOM faculty members, several supervising multiple cases.

CRDT compiled the Top 40 list by combining data from its case store, Google Analytics, and other measures of interest and adoption.

All of this year’s Top 40 cases are available for purchase from the Yale Management Media store .

And the Top 40 cases studies of 2021 are:

1.   Hertz Global Holdings (A): Uses of Debt and Equity

2.   Coffee 2016

3.   Hertz Global Holdings (B): Uses of Debt and Equity 2020

4.   Glory, Glory Man United!

5.   Search Fund Company Boards: How CEOs Can Build Boards to Help Them Thrive

6.   The Future of Malls: Was Decline Inevitable?

7.   Strategy for Norway's Pension Fund Global

8.   Prodigy Finance

9.   Design at Mayo

10. Cadbury

11. City Hospital Emergency Room

13. Volkswagen

14. Marina Bay Sands

15. Shake Shack IPO

16. Mastercard

17. Netflix

18. Ant Financial

19. AXA: Creating the New CR Metrics

20. IBM Corporate Service Corps

21. Business Leadership in South Africa's 1994 Reforms

22. Alternative Meat Industry

23. Children's Premier

24. Khalil Tawil and Umi (A)

25. Palm Oil 2016

26. Teach For All: Designing a Global Network

27. What's Next? Search Fund Entrepreneurs Reflect on Life After Exit

28. Searching for a Search Fund Structure: A Student Takes a Tour of Various Options

30. Project Sammaan

31. Commonfund ESG

32. Polaroid

33. Connecticut Green Bank 2018: After the Raid

34. FieldFresh Foods

35. The Alibaba Group

36. 360 State Street: Real Options

37. Herman Miller

38. AgBiome

39. Nathan Cummings Foundation

40. Toyota 2010

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  1. Accounting Articles, Research, & Case Studies

    by David Freiberg, Katie Panella, George Serafeim, and T. Robert Zochowski. Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper's methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for ...

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    iii ABSTRACT SARAH CATHERINE THORNTON: A Collection of Case Studies on Financial Accounting Concepts. This thesis is compiled of twelve case studies, each on a unique accounting concept. Each case study was analyzed in a group of two to four students, and each student completed a write-up answering the case questions and examining the proper ...

  4. A Compilation of Case Studies in Financial Accounting

    contract with the student when the customer orders a beer and the bartender says. it will cost $5. Step 2: Identify the performance obligations in the contract: The performance. obligation in the contract is for the bartender to give the student a beer. Step 3: Determine the contract price: The contract price is $5.

  5. Accounting

    Students are tasked with questions related to leasing accounting in this exercise. Save; Share; April 10, 2015; ... Finance & Accounting Case Study. Paul M. Healy; Susanna Gallani; Esel Cekin;

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  7. (PDF) Case Study Research in Accounting

    In their case study research in accounting, Cooper and Morgan (2008) illustrated four types of cases oriented to maximizing the information content of the study: extreme or deviant cases, maximum ...

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    Variable costs in 2013 were $299K unfavorable and fixed operating costs $19K unfavorable. Assuming that the average price/meal increases 12% with Linda's Pies, operating profit for Pete's will increase to $1,172K, resulting in an ROI of 11.7%, residual income of $372K, and a payback of 8.5 years. 2. Knoxville factory.

  9. A Real-life Case Study of Audit Interactions—Resolving Messy, Complex

    Real-life accounting and auditing problems are often complex and messy, requiring the synthesis of technical knowledge in addition to the application of generic skills. To help students acquire the necessary skills to deal with these problems effectively, educators have called for the use of case-based methods.

  10. LibGuides: Accounting and Finance: Case studies

    Case studies. A collection of business cases providing unlimited access to more than 5,500 authoritative cases from over 120 countries. SAGE curates interdisciplinary cases on in-demand subjects such as entrepreneurship, accounting, healthcare management, leadership, social enterprise, and more. Includes full access to over 15,000 business case ...

  11. PDF CASE STUDIES OF FINANCIAL ACCOUNTING THEORIES AND TECHNIQUES By: Walter

    Part II: Identify the contract(s) with a customer: The contract is identified when the. customer and the bartender agree to exchange the beer and the mug for $7.00. Identify the performance obligations in the contract: The bartender is. obligated to serve the customer the beer in the mug that was purchased.

  12. Using mini cases to facilitate the learning in Management Accounting

    December 12th, 2018. In this mini article, Véronique Malleret, HEC Emeritus Professor of Accounting and Management Control, talks about business case study " 5 short cases in Management Accounting - Full Cost Methods ", top case in Accounting & Control (CCMP 2017), for which she received the prize for the best mini cases in 2017.

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    Case Studies. Here you can download a number of additional case studies to help you in your studies of Management Accounting. These are available in either Microsoft Word or Adobe PDF formats. Lecturers: Solutions and Teaching Notes to accompany these additional case studies are available from the Lecturer Centre of this OLC.

  14. An Analysis of Case Studies Related to Financial Accounting Concepts

    ALEXANDER PIERCE WATKINS: An Analysis of Case Studies Related to the Field of Financial Reporting in Accounting (Under the Direction of Dr. Victoria Dickenson) The following thesis provides answers and descriptions to questions posed in various case. studies that have to do with financial accounting,.

  15. PDF A Handbook of Case Studies in Finance

    I. Glossary of Terms 4 Balance Sheet In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, a business

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    Increasingly, companies are falsely classifying hourly workers as managers to avoid paying an estimated $4 billion a year in overtime, says research by Lauren Cohen. New research on finance from Harvard Business School faculty on issues and topics including corporate investment, governance, and accounting management.

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    Case Study Research by Robert K. Yin Providing a complete portal to the world of case study research, the Fifth Edition of Robert K. Yin′s bestselling text offers comprehensive coverage of the design and use of the case study method as a valid research tool. The book offers a clear definition of the case study method as well as discussion of design and analysis techniques.

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  19. Managerial accounting

    Accounting Magazine Article. Robert S. Kaplan. The present era of intense global competition is leading U.S. companies toward a renewed commitment to excellence in manufacturing. Attention to the ...

  20. Top 40 Most Popular Case Studies of 2021

    Fifty four percent of raw case users came from outside the U.S.. The Yale School of Management (SOM) case study directory pages received over 160K page views from 177 countries with approximately a third originating in India followed by the U.S. and the Philippines. Twenty-six of the cases in the list are raw cases.

  21. Financial analysis

    Financial analysis Magazine Article. James L. Heskett. Thomas O. Jones. Gary W. Loveman. W. Earl Sasser, Jr. Leonard A. Schlesinger. When service companies put employees and customers first, a ...

  22. Forensic Accounting Case Studies

    Forensic accounting cases are available to everyone as PDFs. The cases and solutions are password protected for faculty use only. Topics include: payroll, claims management, sales commission fraud, procurement fraud, asset misappropriation, tax fraud, sales fraud and FCPA investigations. To obtain access to the case solutions, please e-mail us ...

  23. PDF Case Studies on Accounting Standards

    Case Study. Alpha & Co. (partnership firm) is classified as Level III entity in 2020 -21. The partners are evaluating the exemptions and ... Accounting policies for related party transaction is not required to be disclosed. CA. Vishal P. Doshi AS -1: Disclosure of Accounting Policies.

  24. Undergraduate accounting and finance students' perception of an

    2.1.1. Group and teamwork assessment. Dyball et al. (Citation 2007) study aimed mainly to provide quantitative evidence to argue that group work assessment is a vehicle to develop accounting students' transferable skills including teamwork, self-management, and planning and organising.They also revealed students' perception of such an assessment by surveying their feelings at the beginning ...