Imagining an authentic workplace using simulation: exploring simulation pedagogy in auditing education.
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Date
2019
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Abstract
Over the last forty years, there have been frequent calls for a change in the way that
accounting programmes are presented at higher education institutions. Central to this
argument is the gap that exists between what accountants and auditors do in practice
and what accounting education teaches. This gap may be attributed in part to students’
inability to apply their theoretical knowledge in a practical real‐like setting. Furthermore,
most accounting students have had limited exposure to the business world, leaving them
with little context in which to apply their theoretical knowledge. Coupled with a schooling
background that encouraged rote learning rather than the development of a deeper
understanding of concepts and principles, students often adopt a surface, rote‐learning
approach that does not promote deeper understanding either. In response to calls for a
more practical approach to teaching and learning in accounting, the South African
Institute of Chartered Accountants recently introduced a competency framework that is
built on the principles of experiential learning, calling for students to be able to apply
their theoretical knowledge in a practical real‐world‐like setting.
Given the gap that exists between students’ theoretical knowledge and graduates who
are able to apply this knowledge immediately upon entering the workplace (Rudman and
Terblanche, 2012), there appears to be the need for a teaching model that moves away
from the typical lecturing model. Such a model should allow students to be more actively
involved in the learning process, and encourage students to develop skills that will allow
them to apply theoretical knowledge and develop pervasive skills for use in such settings.
Some educators have turned to simulation to assist with this.
To address this gap, and against the backdrop of attempts to reform accounting
education, an in‐depth qualitative case study was conducted, exploring students’
experiences of simulation pedagogy in a final year undergraduate Auditing module at the
University of KwaZulu‐Natal. The study’s use of multiple data sources, including focus
group interviews, individual interviews, written questionnaires, and reflective journals
yielded rich insights into the phenomenon. Purposive sampling was used to select twenty
participants from the Westville campus student cohort. The data was analysed using a
content and thematic analysis approach. Confirming the literature, students experienced the active nature of the simulation
favourably. In addition, they reported that the simulation afforded them the opportunity
to grapple with its contents and learn from mistakes made during the process; this quality
of simulation provided the key to unlocking a deeper understanding of the auditing
concepts and principles and the practical application thereof. The visual aspect of the
simulation allowed students to create mental images and motion pictures of the
procedures performed, which could subsequently be retrieved for later referral in a
similar situation, and in the development of abstract concepts.
Although the simulation had been received favourably by the study’s student
participants, there were aspects of the pedagogy that met with resistance. Many of the
students did not respond favourably to the call for group work. Although the students
agreed that simulation pedagogy could be valuable to their development for their future
careers, they did not believe that it would assist them to pass their examinations. They
cited the manner in which assessments are structured, and argued that a more lectureintensive,
rote‐learning approach was required for the current examination structure.
A unique contribution of the study to accounting education literature was its highlighting
of the underlying factors that impact students’ ability to learn and develop their
understanding of auditing concepts and principles through audit simulation.
A further unique contribution of the study to accounting education literature was the
researcher’s use of self‐study, as well as an introspective reflection of her role as
facilitator. This approach provided an opportunity to reflect on the effectiveness of the
simulation, as well as consider possible ways to strengthen teaching practice in simulation‐led learning.
Description
Doctoral Degree. University of KwaZulu-Natal, Durban.