Audit Workplace Simulations as a Methodology to Increase Undergraduates' Awareness of Competences

Autor/inn/en	Bautista-Mesa, Rafael; Molina Sánchez, Horacio; Ramírez Sobrino, Jesús Nicolás
Titel	Audit Workplace Simulations as a Methodology to Increase Undergraduates' Awareness of Competences
Quelle	In: Accounting Education, 27 (2018) 3, S.234-258 (25 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2018.1476895
Schlagwörter	Accounting; Audits (Verification); Undergraduate Students; Competence; Cooperative Learning; Competency Based Education; Teamwork; Simulated Environment; Pretests Posttests; Instructional Program Divisions; Age Differences; Comparative Analysis; Communication Skills; Skill Development; Foreign Countries; Case Studies; Questionnaires; Factor Analysis; Statistical Analysis; Spain + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Kompetenz; Kooperatives Lernen; Education; Competence; Competency; Competency-based education; Unterricht; Kompetenzorientierte Methode; Künstliche Umwelt; Age; Difference; Age difference; Altersunterschied; Kommunikationsstil; Kompetenzentwicklung; Qualifikationsentwicklung; Ausland; Case study; Fallstudie; Case Study; Fragebogen; Faktorenanalyse; Statistische Analyse; Spanien
Abstract	This paper describes an audit workplace simulation and investigates its effects on students' perceptions of competences, required as important in the auditing industry. Within the competence-based teaching framework, this training activity involves cooperative learning as it combines first-undergraduate and senior students within one team. First, we explore how some key competences are initially appreciated by first-year students. Second, our research empirically assesses how the simulation modifies students' awareness of those competences. Results of the pretest reveal that senior students' awareness on key competences is higher than of first-undergraduate students. In particular, communication skills are initially not considered as relevant by the first-year students. Results of the posttest reveal that our intervention significantly improves first-undergraduates' awareness of technical accounting knowledge and communication skills. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01