ABSTRACT

This paper investigates how authentic co-created role-play may assist audit students in developing creativity, a much-needed aptitude for auditors. Role-plays used in audit education are often structured, formal case approaches, limiting student creativity. In contrast, this role-play allows students to interact with a performance artist and encourages students to bring their interests, lived experiences, and audit context into the development of a storyboard and role-play performance. A total of 650 students at a large Australian University participated in this innovative role-play assignment and 313 (48.2%) responded to a follow-up survey. While some students experienced difficulties with the ambiguity and relatively unstructured nature, most students perceived enhanced creativity and human skills and reported high levels of engagement, motivation, and enthusiasm. Overall, this study contributes to accounting role-play literature by showing that co-created role-plays can be effective teaching tools to enhance creativity skill development and provide students with an enriching educational experience.

摘要

本文研究了地道的共同创建的角色扮演如何帮助审核学生发展创造力，这是审核员急需的才能。审计教育中使用的角色扮演通常是结构化的正式案例方法，限制了学生的创造力。相反，这种角色扮演使学生能够与表演艺术家互动，并鼓励学生将他们的兴趣，生活经验和审核背景带入故事板和角色扮演表演的发展中。澳大利亚一所大型大学的650名学生参加了这项创新的角色扮演任务，其中313名（48.2％）回答了一项后续调查。尽管有些学生因模棱两可和相对缺乏组织的性质而遇到困难，但大多数学生认为自己的创造力和人文能力得到了提高，并表示参与度很高，动力和热情。总体而言，这项研究通过显示共同创建的角色扮演可以成为提高创造力技能发展并为学生提供丰富的教育经验的有效教学工具，为会计角色扮演文学做出了贡献。