SCAM: Design of a learning and teaching resource

Louise Crawford, Christine Helliar, Elizabeth Monk and Lorna Stevenson

Accounting forum, 2011, vol. 35, issue 1, 61-72

Abstract: University accounting students often have to assimilate technical auditing knowledge without practical audit experience. The desire to develop an appropriate experiential opportunity motivated this research – to create an audit teaching and learning resource to simulate audit experience and facilitate the development of transferable skills. Literature findings and dedicated questionnaire survey results suggested that such a resource should: (i) use a web based case-study to simulate a real-life audit scenario; (ii) require group working of the participants; (iii) facilitate the use and development of a range of transferable skills; and (iv) encourage a consideration of the wider business context. The web-based resource SCAM (www.scam-plc.co.uk) was developed to address these aims. This paper details this development process.

Keywords: Auditing; Educational learning theories; Computer-based learning; Transferable skills; Case study; Group work (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:35:y:2011:i:1:p:61-72

DOI: 10.1016/j.accfor.2010.08.008

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