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This proposed study is on the implementation of a case study approach in teaching the concepts and theoretical aspects of consolidation. The objective of this study is to evaluate the effectiveness of using case study in achieving the course learning outcome and improving the teaching and learning process. The research will be conducted in four phases. The initial phase is the development of a Malaysian teaching case that covers consolidation. The teaching case will be used only for experimental classes. It will then employ experimental and control classes that will be given a set of questions to measure any significant differences in their achievements post the implementation of the study. Experimented students and lecturers will also be asked to reflect on their teaching and learning process. The results of this study would give more insights on the potential issues surrounding the implementation of a case study approach. It will also provide evidence on its effectiveness in improving teaching and learning activities and achieving course learning outcomes. In addition, the teaching case will contribute to the dearth of a Malaysian and emerging market collection of case studies. 

Keywords: Consolidation, accounting, education, case study

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