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SCAM: Design of a learning and teaching resource

Author

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

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

  • Crawford, Louise & Helliar, Christine & Monk, Elizabeth & Stevenson, Lorna, 2011. "SCAM: Design of a learning and teaching resource," Accounting forum, Elsevier, vol. 35(1), pages 61-72.
    • Handle: RePEc:eee:accfor:v:35:y:2011:i:1:p:61-72
    DOI: 10.1016/j.accfor.2010.08.008
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    References listed on IDEAS

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    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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