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SCAM: Design of a learning and teaching resource

Author

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  • Louise Crawford
  • Christine Helliar
  • Elizabeth Monk
  • Lorna Stevenson

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.

Suggested Citation

  • Louise Crawford & Christine Helliar & Elizabeth Monk & Lorna Stevenson, 2011. "SCAM: Design of a learning and teaching resource," Accounting Forum, Taylor & Francis Journals, vol. 35(1), pages 61-72, March.
    • Handle: RePEc:taf:accfor:v:35:y:2011:i:1:p:61-72
    DOI: 10.1016/j.accfor.2010.08.008
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    Cited by:

    1. Chiang, Christina & Wells, Paul K. & Xu, Gina, 2021. "How does experiential learning encourage active learning in auditing education?," Journal of Accounting Education, Elsevier, vol. 54(C).
    2. Christina Chiang & Paul K. Wells & Peter Fieger & Divesh S. Sharma, 2021. "An investigation into student satisfaction, approaches to learning and the learning context in Auditing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 913-936, March.
    3. Duff, Angus & Mladenovic, Rosina, 2015. "Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 47(3), pages 321-338.

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