Hi, everyone. Although I wasn’t aware of the official term “OER,” I was aware that some things existed that were open access. The business school-specific education class that we took included some information about MERLOT and the availability of cases from there. However, I didn’t realize that there were full comprehensive textbooks for some of the courses that I potentially might teach! I found a few from BCcampus as well as Boundless. The only catch is that these textbooks are generally for an introduction to accounting, which is just the first class of many that accounting students will need to take.
There are resources available for members of the American Accounting Association (our professional association) that can be used. Cases are frequently developed and published in Issues in Accounting Education, many of which were designed to be used by fellow educators (generally with attribution). In addition, many large accounting firms, knowing that accounting educators are the feeders into their firms, provide educational resources as well.
From the little I’ve had the time to look at, it definitely seems like there may be some value in terms of the cases that I might want students to work on. However, I feel like there might be some limitations on my ability to use general resources like textbooks or slides, given that many universities (especially large public ones) may standardize textbooks across class sections. However, given how standardized a lot of material in my field is, I definitely see a potential role for OERs, especially given how many students may start to value electronic or online resources that they can access from anywhere without needing to lug many books around, as I did over a decade ago!