IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_123_0039.html
   My bibliography  Save this article

L'apprentissage au moyen d'une simulation en vérification : impact sur la performance et les perceptions des étudiants

Author

Listed:
  • Anne Fortin
  • Michèle Legault

Abstract

The objective of this experimental study with students registered in an audit course (n = 64) is to determine the impact of using a teaching method other than lecturing, namely an audit simulation, on students? performance and perceptions regarding the skills needed to succeed as an auditor. Students participating in the audit simulation performed better than students being lectured. However, after controlling for academic performance and gender, it seems that the simulation benefited to women but was counter productive for men. Comparison of perceptions between the experimental and control groups after the experience indicates a greater change for the students of the experimental group concerning the importance granted to interpersonal relationships, written communication and memorisation of audit procedures.

Suggested Citation

  • Anne Fortin & Michèle Legault, 2006. "L'apprentissage au moyen d'une simulation en vérification : impact sur la performance et les perceptions des étudiants," ACCRA, Association francophone de comptabilité, vol. 12(3), pages 39-65.
    • Handle: RePEc:cai:accafc:cca_123_0039
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_123_0039
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2006-3-page-39.htm
    Download Restriction: free
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_123_0039. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.