The presentation and discussion of case studies gives students an insight into practice. By examining cases from different perspectives, students gain an impression of different job profiles, their typical tasks, motivations and significance for the (economic) system.
In this approach, selected cases are prepared in such a way that several changes of perspective are possible in the same case. Together with the teacher, for example, students can first take on the role of the auditor and view the case from his or her perspective. In the next step, they take on the role of the auditor or an employee of the tax office. In a further step, the students discuss the case from the perspective of a tax consultant.
Finally, the experiences resulting from the multiple change of perspective can be reflected upon.