NotesFAQContact Us
Search Tips
Peer reviewed Peer reviewed
Direct linkDirect link
ERIC Number: EJ1171619
Record Type: Journal
Publication Date: 2018
Pages: 18
Abstractor: As Provided
ISSN: ISSN-0031-3831
The New Generation of Auditors Meeting Praxis: Dual Learning's Role in Audit Students' Professional Development
Agevall, Lena; Broberg, Pernilla; Umans, Timurs
Scandinavian Journal of Educational Research, v62 n2 p307-324 2018
This paper explores whether and in what way "dual learning" can develop understanding of the relationship between structure/judgement and explores audit student's perceptions of the audit profession. The Work Integrated Learning (WIL) module, serving as a tool of enabling dual learning, represents the context for this exploration. The study is based on a focus group and individual interviews conducted with students performing their WIL. Our data and its analysis indicates that when in a WIL context, students develop awareness of the use of standards and checklists on the one hand, and the importance of discretional judgement on the other. Based on these results, we theorise as to how dual learning manifests itself in students' experiences and understanding of the relationship between structure and judgement.
Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site:
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Sweden
Grant or Contract Numbers: N/A