Title Audit workplace simulations as a methodology to increase undergraduates' awareness of competences
Authors BAUTISTA MESA, RAFAEL JESÚS, MOLINA SÁNCHEZ, HORACIO, RAMÍREZ SOBRINO, JESÚS NICOLÁS, MOLINA SÁNCHEZ, HORACIO, RAMÍREZ SOBRINO, JESÚS NICOLÁS, BAUTISTA MESA, RAFAEL JESÚS
External publication No
Means Account. Educ.
Scope Article
Nature Científica
SJR Quartile 2
SJR Impact 0.57600
Area International
Web https://www.scopus.com/inward/record.uri?eid=2-s2.0-85047249015&doi=10.1080%2f09639284.2018.1476895&partnerID=40&md5=bbd3a913f29e1ca714986f7c9e9d8092
Publication date 01/01/2018
ISI 000434783600002
Scopus Id 2-s2.0-85047249015
DOI 10.1080/09639284.2018.1476895
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.
Keywords Cooperative learning; competence-based education; teamwork; leadership; communication skills; workplace simulation
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