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The effectiveness of interactive professional learning experiences as a pedagogical tool: Evidence from an audit setting
Abstract:

This paper describes an interactive professional learning experience IPLE) and provides guidance for implementing an IPLE in an audit classroom. The IPLE described in this paper exposes students to a realistic practice environment within the classroom by bringing practitioners together with students in a professional supervisory setting. Practitioners review students’ work and then meet with students one-on-one to provide feedback on their work. We also document evidence of the pedagogical value of an IPLE by using a between-subjects experimental design in which learning outcomes for participants are compared to a control group that received the same instructions and completed the same written assignment, bu did not participate in the professional interaction. In addition, pre- and posttests of students’ audit knowledge allowed for a within-subjects self-assessment of knowledge acquisition. The results strongly suggest that participation in the IPLE improves students’ performance on a skills test of relevant audit material and increases their self-perceptions of knowledge gained. In addition, results indicate that both students and audit professionals consider the IPLE a positive professional learning experience.

Keywords: Interactive professional learning experience Auditing education Professional supervisory setting Control environment Fraud risk assessment
Author(s): .
Source: J. of Acc. Ed. 30 (2012) 163–172
Subject: مدیریت آموزشی
Category: مقاله مجله
Release Date: 2012
No of Pages: 10
Price(Tomans): 0
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