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Audit workplace simulations as a methodology to increase undergraduates’ awareness of competences

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  • Rafael Bautista-Mesa
  • Horacio Molina Sánchez
  • Jesús Nicolás Ramírez Sobrino

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.

Suggested Citation

  • Rafael Bautista-Mesa & Horacio Molina Sánchez & Jesús Nicolás Ramírez Sobrino, 2018. "Audit workplace simulations as a methodology to increase undergraduates’ awareness of competences," Accounting Education, Taylor & Francis Journals, vol. 27(3), pages 234-258, May.
    • Handle: RePEc:taf:accted:v:27:y:2018:i:3:p:234-258
    DOI: 10.1080/09639284.2018.1476895
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    Cited by:

    1. Berry, Reanna & Routon, Wesley, 2020. "Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality," Journal of Accounting Education, Elsevier, vol. 53(C).
    2. Sara Isabel Marin-Zapata & Juan Pablo Román-Calderón & Cristina Robledo-Ardila & Maria Alejandra Jaramillo-Serna, 2022. "Soft skills, do we know what we are talking about?," Review of Managerial Science, Springer, vol. 16(4), pages 969-1000, May.
    3. Marta Abelha & Sandra Fernandes & Diana Mesquita & Filipa Seabra & Ana Teresa Ferreira-Oliveira, 2020. "Graduate Employability and Competence Development in Higher Education—A Systematic Literature Review Using PRISMA," Sustainability, MDPI, vol. 12(15), pages 1-27, July.
    4. Carla Carvalho & Ana Carlos Almeida, 2022. "The Adequacy of Accounting Education in the Development of Transversal Skills Needed to Meet Market Demands," Sustainability, MDPI, vol. 14(10), pages 1-18, May.
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.
    6. Gittings, Lara & Taplin, Ross & Kerr, Rosemary, 2020. "Experiential learning activities in university accounting education: A systematic literature review," Journal of Accounting Education, Elsevier, vol. 52(C).

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