Bringing COSO to life: Engaging students with real world examples of internal controls using digital storytelling

Ashley Douglass, Gabriela María Farías Martínez and Amy F. Holmes

Journal of Accounting Education, 2022, vol. 58, issue C

Abstract: This study describes an assignment using digital storytelling to increase students’ understanding of internal controls and the Committee of Sponsoring Organization’s Internal Control-Integrated Framework (COSO). In this assignment, students interview local company representatives about examples of the company’s successes related to internal controls and develop digital stories to share the experience with the class. Digital storytelling incorporates audio, video, and music to convey information related to events or concepts in a way that allows for increased comprehension and memory recall. The assignment is designed to engage students with the material by learning from professionals and provide a fun and meaningful way to report on COSO real world examples. Survey responses reveal that the assignment increases engagement in the class by providing a way for students to learn experientially from professionals. This approach is easily translated to other courses in which real-world examples can increase student engagement and comprehension through an active learning experience.

Keywords: Internal controls; COSO; Student engagement; Active learning; Digital storytelling (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:58:y:2022:i:c:s074857512200001x

DOI: 10.1016/j.jaccedu.2022.100767

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