How does experiential learning encourage active learning in auditing education?

Q1 Social Sciences
Christina Chiang, Paul K. Wells, Gina Xu
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引用次数: 7

Abstract

There has been much criticism that audit education has failed to bring real-world experience into the classroom. This claim challenges audit educators to develop learning activities that provide students with the practical experience necessary to become active learners in auditing. This study investigates how students became active learners through the completion of a mini-audit assessment involving all four stages of the widely acknowledged experiential learning cycle (Kolb, 1984). The learning context involved class lectures, group work, teaching case studies, group discussions and a mini-audit assessment. Student feedback on this learning experience was collected from reflective journals completed by the students as a part of their coursework. This study confirmed that students, completing a mini-audit assessment were active participants in all four stages of the experiential learning cycle, which encouraged them to become active learners. These findings will be of interest to auditing educators seeking to provide their students with active learning opportunities.

在审计教育中,体验式学习如何鼓励主动学习?
有很多人批评审计教育未能将实际经验带入课堂。这一主张要求审计教育者开展学习活动,为学生提供成为审计积极学习者所必需的实践经验。这项研究调查了学生如何通过完成一个小型审计评估,包括广泛认可的体验式学习周期的所有四个阶段,成为积极的学习者(Kolb, 1984)。学习环境包括课堂讲座、小组作业、教学案例研究、小组讨论和小型审计评估。学生对这一学习经历的反馈来自学生完成的反思性日志,这些日志是他们课程作业的一部分。这项研究证实,完成小型审计评估的学生在体验式学习周期的所有四个阶段都是积极的参与者,这鼓励他们成为积极的学习者。这些发现将对寻求为学生提供积极学习机会的审计教育工作者感兴趣。
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来源期刊
Journal of Accounting Education
Journal of Accounting Education Social Sciences-Education
CiteScore
4.20
自引率
0.00%
发文量
27
期刊介绍: The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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