Program renewal: Re-evaluating teaching pedagogy in auditing
Abstract
Accounting graduates are entering an uncertain, rapidly changing world that calls for the enhancement of the pedagogy to prepare them for their future world of work. Technical competence needs to be scaffolded with enabling (professional) competencies more than ever before and deep learning is required for students to apply principles in any context. With this in mind, the lecturers at a South African university disrupted (i.e., significantly changed) how a keystone topic in third-year auditing is taught; specifically by creating blended learning interventions for reflection, collaboration, communication, and ethical considerations not previously used in auditing education. This research presents the student perceptions about the appropriateness of these interventions.
References
Arens, A. A., R. G. May, and G. Dominiak. 1970. “A Simulated Case for Audit Education.” The Accounting Review 45(3): 573–578.
Barac, K. 2009. “South African Training Officers’ Perceptions of the Knowledge and Skills Requirements of Entry-Level Training Accountants.” Meditari Accountancy Research 17(2): 19–46. https://www.emeraldinsight.com/doi/pdfplus/10.1108/10222529200900010.
Bower, M. 2008. “Affordance Analysis – Matching Learning Tasks with Learning Technologies.” Educational Media International 45(1): 3–15. https://doi.org/10.1080/09523980701847115.
Brown, M., M. McCormack, J. D. Reeves, C. Brooks, and S. Grajek. 2020. 2020 Educause Horizon Report: Teaching and Learning Edition. Louisville: Educause. https://library.educause.edu/-/media/files/library/2020/3/2020_horizon_report_pdf.
CA2025. 2020. Why Lifelong Learning Is Imperative for the CA(SA) of the Future. https://ca2025.co.za/2020/07/02/why-lifelong-learning-is-imperative-for-the-casa-of-the-future/.
Chartered Institute of Management Accountants. 2014. CGMA Competency Framework. London: Association of International Certified Professional Accountants. https://www.cimaglobal.com/Employers/CGMA-The-new-global-standard/CGMA-Competency-Framework/.
CIMA see Chartered Institute of Management Accountants.
Cilliers, E. J. 2017. “The Challenge of Teaching Generation Z.” International Journal of Social Sciences 3(1): 188–198.
Coci, R. 2020. “Aspiring CAS(SA) are Gearing up for Tomorrow’s VUCA World.” Accountancy SA 7 December. https://www.accountancysa.org.za/aspiring-cassa-are-gearing-up-for-tomorrows-vuca-world/.
Crawford, L., C. Helliar, and E. A. Monk. 2011. “Generic Skills in Audit Education”. Accounting Education: An International Journal 20(2): 115–31. https://doi.org/10.1080/09639284.2011.557487.
De Villiers, R. R. 2015. “Emphasising the Usefulness of Simulations in Audit Education: Student Perceptions at a SAICA-Accredited South African University.” Journal of Economic and Financial Sciences (JEF) 9(2): 485–502. https://doi.org/10.4102/jef.v9i2.54.
Dolmans, D. H. J. M., S. M. M. Loyens, H. Marcq, and D. Gijbels. 2016. “Deep and Surface Learning in Problem-Based Learning: A Review of the Literature.” Advances in Health Sciences Education 21: 1087–1112. https://doi.org/10.1007/s10459-015-9645-6.
Hall, M., A. Ramsay, and J. Raven. 2004. “Changing the Learning Environment to Promote Deep Learning Approaches in First-year Accounting Students.” Accounting Education 13(4): 489–505. https://doi.org/10.1080/0963928042000306837.
Hiralaal, A. 2012. “Students’ Experiences of Blended Learning in Accounting Education at the Durban University of Technology.” South African Journal of Higher Education 26(2): 316–328. https://doi.org/10.20853/26-2-167.
Holtzblatt, M. A., C. Foltin, and N. Tschakert. 2020. “Learning from Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm’s Transformation.” Issues in Accounting Education 35(2): 37–63. https://doi.org/10.2308/issues-19-062.
Jones, V., J. Jo, and P. Martin. 2007. “Future Schools and How Technology Can Be Used to Support Millennial and Generation-Z Students.” In Proceedings of the First International Conference of Ubiquitous Information Technology (ICUT 2007), compiled by the Institute of Electrical and Electronics Engineers (IEEE), 886–891. New York: IEEE. https://research-repository.griffith.edu.au/handle/10072/19022.
Kolb, D. A. 1984. The Experiential Learning: Experience as the Source of Learning and Development. New Jersey: Prentice Hall.
Low, M., V. Botes, D. de la Rue, and J. Allen. 2016. “Accounting Employers’ Expectations – The Ideal Accounting Graduates.” The e-Journal of Business Education & Scholarship of Teaching 10(1): 36–57. https://researchcommons.waikato.ac.nz/handle/10289/11434.
McGuigan, N. C. and T. Kern. 2009. “The Reflective Accountant: Changing Student Perceptions of Traditional Accounting Through Reflective Education Practice.” The International Journal of Learning 16(9): 49–68. https://researchers.mq.edu.au/files/62366192/Publisher%20version%20(open%20access).pdf
Moll, J. and O. Yigitbasioglu. 2019. “The Role of Internet-Related Technologies in Shaping the Work of Accountants: New Directions for Accounting Research”. The British Accounting Review 51(6): 100833. https://www.sciencedirect.com/science/article/abs/pii/S0890838919300459?via%3Dihub.
Muneja, M. S. 2017. “A Theoretical Basis for Adult Learning Facilitation: Review of Selected Articles.” Huria: Journal of the Open University of Tanzania 24(1): 123–139. https://www.ajol.info/index.php/huria/article/view/168077.
Rothman, D. 2016. A Tsunami of Learners Called Generation Z. https://mdle.net/Journal/A_Tsunami_of_Learners_Called_Generation_Z.pdf.
Rudman, R. J. 2020. “The CA(SA) of Tomorrow”. Accountancy SA 02 August. https://www.accountancysa.org.za/the-casa-of-tomorrow/.
Rudman, R. J. and J. Terblanche. 2011. “Practical Role-Play as an Extension to Theoretical Audit Education: A Conceptualising Aid.” Southern African Journal of Accountability and Auditing Research 11: 63–74. https://journals.co.za/content/sajaar/11/1/EJC93868.
Sexton, N. D. 2019. “Accounting Students’ Perceptions: Internal Control Theory Moves Outside the Classroom and Online.” South African Journal of Higher Education 33(4): 271–90. https://doi.org/10.20853/33-4-3036.
SAICA see South African Institute of Chartered Accountants.
South African Institute of Chartered Accountants. 2020. Markers’ and Umpires’ Comments: Initial Test of Competence November 2020. Johannesburg: SAICA. https://www.saica.co.za/Portals/0/LearnersStudents/Examinations/Past%20Exam%20Papers/ITC_Nov_2020/ITC_Examiners_comments_November_2020.pdf.
South African Institute of Chartered Accountants. 2021. CA(SA) Competency Framework. Johannesburg: SAICA. https://ca2025.co.za/wp-content/uploads/2021/03/DOCUMENT-2-CASA-Competency-Framework-2021.pdf.
Steenkamp, L. P. and R. J. Rudman. 2007. “South African Students’ Perceptions of the Usefulness of an Audit Simulation.” Meditari Accountancy Research 15(2): 23–41. https://journals.co.za/content/meditari/15/2/EJC72537.
Steenkamp, L. P. and R. J. Rudman. 2013. “Incorporating Online Tools in Tertiary Education.” Contemporary Issues in Education Research (Online) 6(4): 365–72. https://scholar.sun.ac.za/bitstream/handle/10019.1/85447/steenkamp_incorporating_2013.pdf?sequence=1.
Steenkamp, L. P. and S. P. J. von Wielligh. 2011. “The Perceptions of Trainee Accountants of the Usefulness of an Audit Simulation at University Level.” Southern African Journal of Accountability and Auditing Research 11(1): 9–21. https://journals.co.za/content/sajaar/11/1/EJC93872.
Stellenbosch University. 2017. Strategy for Teaching and Learning 2017–2021. Unpublished Internal Document. Stellenbosch: Stellenbosch University.
Copyright (c) 2021 Natasha Doreen Sexton, Riaan Rudman
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
This journal is an open access journal, and the authors and journal should be properly acknowledged, when works are cited.
Authors, copyright holders, may use the publishers version for teaching purposes, in books, theses, dissertations, conferences and conference papers.
A copy of the authors' publishers version may also be hosted on the following websites:
- Non-commercial personal homepage or blog.
- Institutional webpage.
- Authors Institutional Repository.
The following notice should accompany such a posting on the website: This is an electronic version of an article published in SAJHE, Volume XXX, number XXX, pages XXX “XXX", DOI. Authors should also supply a hyperlink to the original paper or indicate where the original paper (http://www.journals.ac.za/index.php/SAJHE) may be found.
Authors publishers version, affiliated with the Stellenbosch University will be automatically deposited in the University Institutional Repository SUNScholar.
Articles as a whole, may not be re-published with another journal.
The following license applies:
Attribution CC BY-NC-ND 4.0
