L'apprentissage au moyen d'une simulation en vérification: impact sur la performance et les perceptions des étudiants

Anne Fortin and Michèle Legault

ACCRA, 2006, vol. 12, issue 3, 39-65

Abstract: The objective of this experimental study with students registered in an audit course (n = 64) is to determine the impact of using a teaching method other than lecturing, namely an audit simulation, on students? performance and perceptions regarding the skills needed to succeed as an auditor. Students participating in the audit simulation performed better than students being lectured. However, after controlling for academic performance and gender, it seems that the simulation benefited to women but was counter productive for men. Comparison of perceptions between the experimental and control groups after the experience indicates a greater change for the students of the experimental group concerning the importance granted to interpersonal relationships, written communication and memorisation of audit procedures.

Keywords: learning; teaching method; simulation; performance; perceptions (search for similar items in EconPapers)
Date: 2006
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