John R. Dorocak & S.E.C. Purvis (both of California State University-San Bernadino) have published Using Fiction in Courses:  Why Not Admit It?, also available on the Tax Analysts web site as Doc 2005-8694, 2005 TNT 82-86.  Here is the abstract:

This is an article about using literary fiction as a teaching aid in accounting courses. Intuitively, many academics suspect that this approach will educate students to real-world situations and consequences in a way that is engaging and fun for both the student and the professor. Professors in the Law have been so experimenting for over twenty years. This article explains some of the rationales supporting the use of fiction, describes an informal case study in a tax course, and suggests some of the fiction available for use in accounting courses. It is the authors’ hope that this article will instigate empirical studies that will further support this teaching approach for use in accounting as in law and other disciplines.