Audit workplace simulations as a methodology to increase undergraduates’ awareness of competences

Bautista-Mesa, Rafael; Sánchez, Horacio Molina; Sobrino, Jesús N. Ramírez

doi:10.1080/09639284.2018.1476895

Cited by 19 publications

(12 citation statements)

References 45 publications

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“…While ELT propounds a learning cycle that includes four continuous components: concrete experience, reflective observation, abstract conceptualisation and active experimentation (Kolb, 1984, 2014), prior studies demonstrate enhancement of students’ understanding, knowledge construction, performance and transferrable skills (Castro et al , 2021; Holmes and Sullivan, 2018; Marriott, 2004) when they undergo learning activities designed within the ELT framework. Moreover, ELAs improve students’ satisfaction, engagement, attitudes towards learning and enjoyment (Adler et al , 2021; Bautista-Mesa et al , 2018; Gittings et al , 2020; Saadullah and Elsayed, 2020). In the present study, we quantitatively examine the students’ performance pre-and post-simulation and qualitatively analyse the students’ comments to observe the students’ perceptions after undergoing an ELA.…”

Section: Discussionmentioning

confidence: 99%

“…The enhancements in students’ competencies would include technical knowledge and comprehension (Castro et al , 2021; Siegel et al , 1997), precise application of theory (Stanley, 2017; Gujarathi and McQuade, 2002) and transferable skills (Ng and Harrison, 2021; Holmes and Sullivan, 2018). The aspects of students’ satisfaction with the ELAs would include attitude and satisfaction (Taplin et al , 2017; Marriott, 2004), perceptions of skills and knowledge importance (Adler et al , 2021; Bautista-Mesa et al , 2018) and engagement (Castro et al , 2021; Krom, 2012).…”

Section: Theoretical Perspective Literature Review and Hypotheses Dev...mentioning

confidence: 99%

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Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university

Elsayed

Ismael²,

Saadullah³

2023

ARJ

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Purpose Drawing on experiential learning theory (ELT), this study aims to examine students’ performance and perceptions after performing an experiential learning activity (ELA) by completing a mini-audit simulation (AS) on the purchase and cash disbursement processes in a distance-learning environment at a Gulf Cooperation Council (GCC) university. Design/methodology/approach Adopting a mixed-methods approach, we collected quantitative and qualitative data from 176 students using the grade centre on Blackboard and their responses to a semi-structured questionnaire. Findings The pre-and post-simulation tests indicate significant improvement in students’ understanding and performance after performing the mini-AS. The students’ responses also provide robust evidence of student engagement, active participation and positive recognition of the AS’s value. Practical implications This study has several implications: for the accounting education literature, how AS strengthens in-depth learning through the lens of ELT; for professional accounting bodies, informing the need to maximise the awareness and benefits of adopting simulations in accounting education and examination; and for educators, considering simulations in their ELAs to enhance student learning. Originality/value This study introduces a new authentic mini-AS instrument that can be adapted to a distance-learning setting, adds to the very limited studies in AS using ELT, uses a mixed-methods approach and explores students who learn in an Arabic-speaking country.

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Section: Discussionmentioning

confidence: 99%

Section: Theoretical Perspective Literature Review and Hypotheses Dev...mentioning

confidence: 99%

Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university

Elsayed

Ismael²,

Saadullah³

2023

ARJ

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“…The use of realistic simulations (e.g. Bautista-Mesa et al, 2018;Levant et al, 2016) could be of help not only in the development of soft skills, but also to get students aware of the expected level in such skills.…”

Section: Discussionmentioning

confidence: 99%

Non-technical skills and students' overconfidence in accounting

Montaño

Fernández-Polvillo

Hassall

2022

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PurposeDespite the institutional calls to include the development of non-technical skills as objectives in accounting curriculum and the attempts to do so, a gap between the level of skills exhibited by graduates and those needed to succeed as a professional is still perceived. One of the possible causes could be students' overconfidence, defined as a very optimistic assessment of their own abilities. The main objective of the paper is to assess the existence of overconfidence.Design/methodology/approachTwo samples, students and employers were surveyed regarding the exhibited level of accounting graduates in a set of 22 non-technical skills, highlighted as relevant in the literature. This enabled a comparison of the opinions of employers with the perceptions of students concerning the demonstrated level of such skills.FindingsThe results of this study support the existence of students' overconfidence. In all the skills students score their ability higher than employers do with those differences being statistically significant in 21 out of 22 skills. Employers who are in closer contact with entry level accountants perceive even lower exhibited skills levels in graduates.Research limitations/implicationsOverconfident students would be less motivated to actively participate in activities designed to improve skills resulting in underachievement and in lower performance. This low performance in highly valued skills could potentially harm their employability.Originality/valueAlthough the literature focussing on non-technical skills in accounting is prolific there are few papers comparing the views of employers and students, and there are no previous studies focussing on overconfidence.

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“…Some studies showed that different kinds of work-integrated learning environments enhanced the learning of generic skills (e.g., Jackson, 2015). For example, work-integrated learning curricula (Jackson, 2015;Smith and Worsfold, 2015;Rambe, 2018), work experience and internships (Levant et al, 2016;Bellew and Gabaudan, 2017;Sonnenschein et al, 2017), service learning (Kao et al, 2014), and workplace simulations (Bautista-Mesa et al, 2018) were perceived to enhance student learning of generic skills. The importance of a mentor during work-integrated learning was highlighted in a few studies (Jackson, 2015;Bellew and Gabaudan, 2017).…”

Section: Sets Of Generic Skillsmentioning

confidence: 99%

Systematic Review of Learning Generic Skills in Higher Education—Enhancing and Impeding Factors

et al. 2022

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The research field on generic skills in higher education has expanded rapidly. In addition, the importance of generic skills has been highlighted both in educational policy discourses and in practice of higher education. The present study reviews theoretical, methodological, and empirical viewpoints on learning generic skills and synthesizes the empirical evidence about the factors that enhance and impede student learning of generic skills. Altogether 116 articles were included in the analysis. The systematic analysis revealed remarkable variation in concepts, research methods, and operationalization of generic skills. These findings suggest that research in this field is still incoherent. According to the results, contextual factors that enhance or impede higher education students' learning of generic skills were investigated more often than individual factors. Furthermore, the articles included in this review emphasized learning of work-oriented professional skills over higher-order thinking skills. To ensure the development of research on generic skills, it is important to focus on more coherent theorization and operationalization of the various generic skills. More longitudinal studies with methods that genuinely capture actual skills and their development are also needed to advance the field. The results can be used for future discussions on theorization, empirical research, and practical development of student learning of generic skills.

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Audit workplace simulations as a methodology to increase undergraduates’ awareness of competences

Cited by 19 publications

References 45 publications

Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university

Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university

Non-technical skills and students' overconfidence in accounting

Systematic Review of Learning Generic Skills in Higher Education—Enhancing and Impeding Factors

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