Date of this version


Document Type



cohort model, accounting education


This article documents a case study of a cohort-based MBA program with an accounting concentration. This ethnographic study used interviews, observations, and document review to examine the students’ experiences. Data were analyzed via grounded theory techniques. Results indicate that the cohort program provided students with knowledge about important socially-learned dimensions of the accounting profession. The interpersonal and group work skills needed in the accounting workplace are developed in a cohort program. However, the cohort model’s cooperative agenda could not eliminate individualistic, competitive tendencies. Finally, students found that their cohort experiences prepared them to handle certain informal facets of the accounting workplace, for example, office politics, grapevines and cliques.

Published in

Accounting Education: An International Journal

Citation/Other Information

Sathe, R. S. (2009). Using the Cohort Model in Accounting Education. Accounting Education: an International Journal, 18 (1), 33-49.