ERIC Number: EJ1261472
Record Type: Journal
Publication Date: 2020
Pages: 37
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0963-9284
EISSN: N/A
A Teaching Concept for Auditing -- Evaluation of the ILPA Case
Baldauf, Julia; Graschitz, Sabine; Müller, Claudia
Accounting Education, v29 n4 p372-408 2020
The purpose of this paper is to answer the question: Does an innovative audit teaching concept and its application provide the required level of quality and adequacy for its purpose as a teaching resource for use in a higher education setting? To answer this question, data from a teaching resource (the 'International-Learning-Platform-for-Accountancy' as part of the Erasmus+ project ILPA) were analysed. A case study research design is applied to provide empirical evidence on the teaching resource's quality and its application during three specific learning events. We find that: the teaching material fulfils the criteria developed by the main reference education literature, and from the students' perspective the audit teaching resource as applied within a learning event, met their academic needs. This means that the design of this audit teaching resource is in line with existing literature, its instructional recommendations are manageable, and its application fulfils the needs of students.
Descriptors: Accounting, Financial Audits, Business Administration Education, Higher Education, Instructional Innovation, Instructional Effectiveness, Instructional Design, Case Method (Teaching Technique), Competency Based Education, Instructional Materials, College Faculty, College Students, Seminars
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A