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

Rafael Bautista-Mesa, Horacio Molina Sánchez and Jesús Nicolás Ramírez Sobrino

Accounting Education, 2018, vol. 27, issue 3, 234-258

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.

Date: 2018
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DOI: 10.1080/09639284.2018.1476895

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