Fostering creativity in audit through co-created role-play

Powell, Lisa; Lambert, Damien; McGuigan, Nicholas; Prasad, Ashna; Lin, Yi Hung

doi:10.1080/09639284.2020.1838929

Cited by 12 publications

(9 citation statements)

References 38 publications

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“…To this end, role plays allow to practice of new behaviors within a safe learning environment, i.e., without the risk associated with a real-life situation. In addition to creating a practical experience (for example, managing a difficult conversation), role-play includes an analytical component, or a debrief, where the learners reflect on their handling of the situation and identify what was more and/or less effective for them (Powell et al, 2020). Similarly, simulations allow the practice of behaviors in a controlled environment that imitates reality.…”

Section: Teaching Methodologiesmentioning

confidence: 99%

The Evolution of Learning and Technological Innovation

Grabarski

Mouratidou

Fellows

2023

Handbook of Research on Sustainable Career Ecosystems for University Students and Graduates

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The chapter describes the major guiding learning theories and paradigms, and summarizes classic and recent instruction methodologies while exploring technology's impact on learning. An interesting finding is that while methods for teaching children differed from adult ones in the past, current approaches to adult learning adopt methodologies that were developed for children, such as gamification, to make learning feasible, consistent, engaging, and motivating. The chapter also reports on the findings of a case study within a UK university setting employing the flipped classroom approach. The chapter concludes by connecting learning to career sustainability in ecosystems and providing practice recommendations.

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Section: Teaching Methodologiesmentioning

confidence: 99%

The Evolution of Learning and Technological Innovation

Grabarski

Mouratidou

Fellows

2023

Handbook of Research on Sustainable Career Ecosystems for University Students and Graduates

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“…These mechanisms can be grouped under the heading of experiential learning (Butler et al., 2019; Kolb, 2015) and are enhanced by reflecting with others (Fink, 2003). These alternative classroom learning strategies have been proven to develop better learning outcomes in accounting students than the traditional lecture‐based format (ElKelish & Ahmed, 2022; Powell et al., 2020). For example, unstructured experiential learning activities are statistically better at reinforcing learning objectives, helping students relate to the real world, reinforcing critical thinking, and teambuilding (Umble et al., 2008).…”

Section: Literature Reviewmentioning

confidence: 99%

SABCO—An experiential learning project for introductory managerial accounting

Olson

Shannon

2023

Decision Sci J Innov Edu

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This teaching brief presents a capstone project designed to provide students with a contextual understanding of introductory management accounting theories through hands-on, experiential learning. It also exposes them to cross-disciplinary roles from operations management. Using this capstone approach, students quickly learn to prepare financial projections, either manually or in Microsoft Excel, to secure financing for their start-up business (Sand Art Brownie Company or SABCO) to produce and sell brownie mix during the holiday season. Students then assemble ingredients and create jars of brownie mix to gather the necessary data to evaluate initial projections and problem-solve for future production. This role play contextualizes the elements of direct and indirect labor, fixed and variable costs, and their impact on profit and borrowing. Postproduction reflection on the manufacturing activities and discussion of actual results of operations emphasizes the improvement and decision-making responsibilities in the management process. Feedback demonstrates that students find the exercise challenging and valuable and that it deepens their understanding of managerial accounting and its purpose in a company's management process.

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“…The role of empathy has been studied less frequently within the accounting educational context; however, in one such study, role-play was shown to enhance empathy in an accounting ethics education course (Mintz, 2006). In the context of audit education, co-created role-play that provides students with unstructured and ambiguous situations has also been shown to enhance students’ perceptions of tolerance and understanding of differing points of view (Powell et al , 2020). The performative nature of role-play enhances empathy and understanding of difference as students learn how to embody characters through understanding the character’s perspectives and motivations.…”

Section: Rewilding Learning Interventionsmentioning

confidence: 99%

Responding to crises: rewilding accounting education for the Anthropocene

Powell

McGuigan

2022

MEDAR

Self Cite

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Purpose Responding to COVID-19, this conceptual paper uses rewilding to interrupt anthropocentric and human/nature dualist properties of accounting education. Through rewilding accounting education, informed by posthumanist and ecofeminist thought, this paper aims to develop an accounting pedagogy that shapes greater ecocentric narratives. Accounting educators can contribute to addressing crises by evolving new pedagogies that radically transform the education of future accounting professionals. Design/methodology/approach The authors take a critical stance in analysing the human-centred accounting education model. They explore how this model can be reimagined through rewilding accounting education, resulting in learning interventions that foster an understanding of intrinsic value, complexity of systems and collective disposition with all species and the natural world. Findings Rewilding learning interventions embed an ecocentric approach in accounting curricula design to extend beyond a human focus. Rewilding learning interventions practically explored with application to accounting include learning with and from nature, Indigenous knowledge perspectives, play as a common language and empathy as a dialogical bridge. Social implications The authors present an accounting pedagogy that fosters among accounting students and educators a relational orientation and ecological consciousness that encompasses compassion and openness to others, including non-human species and nature. This will ensure that accounting graduates are better prepared for addressing future crises that stem from our disconnect with nature. Originality/value This paper adds to limited research investigating accounting and the Anthropocene. Investigations into the Anthropocene’s human-centred discourse in accounting education are vital to respond adequately to crises. This paper extends social and environmental accounting education literature to encompass less anthropocentric discourse and greater relational learning.

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Fostering creativity in audit through co-created role-play

Cited by 12 publications

References 38 publications

The Evolution of Learning and Technological Innovation

The Evolution of Learning and Technological Innovation

SABCO—An experiential learning project for introductory managerial accounting

Responding to crises: rewilding accounting education for the Anthropocene

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