Part I – Cases
This section should address the cases separately. Begin each section with the name of the case and then the following: (1) an executive summary, and (2) a discussion
of any change in viewpoint related to the case after the class discussion.
1. An Executive Summary. A good executive summary explores the key issues involved in the solution to each case. It should provide a brief overview of the key results
and learning objectives associated with each case. Maximum page limit: ½ page (1.5 line spacing) for the Executive Summary.
2. Change in Viewpoint. In some ways the Learning Log allows the student to “Monday Morning Quarterback” each case. When cases are complex and include a degree of
ambiguity that exists with higher levels of realism, students benefit from reflecting on the case and discussing what they eventually learned from the case. When the
“Monday Morning Quarterback” is the actual quarterback, the purpose is to review the game experience and evaluate how the game might have been conducted differently.
This part of the Learning Log allows for a discussion of how the student’s viewpoint may have changed after class discussion. This section allows each student to
articulate issues that were not articulated in a case write-up or class discussion of the case. You might also address how you would now approach each case
differently, given class discussion. It would be appropriate to discuss what you learned after the class discussion of the case that you did not include in your
original case analysis. Maximum page limit: 1 – 1 ½ pages (1.5 line spacing) for the Change in Viewpoint.
Accounting 495, Winter 2015 Page 6
It is not sufficient, however, to state a different answer to the case discussed in class in the Learning Log. You must explain the rationale behind a revised solution
or revised viewpoint to earn Learning Log credit. This is not meant to be a burdensome challenge but it does require the ability to communicate the logic behind an
alternative conclusion, not just the different conclusion itself.
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