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A teaching concept for auditing – evaluation of the ILPA case
Accounting Education Pub Date : 2020-05-31 , DOI: 10.1080/09639284.2020.1768568
Julia Baldauf 1 , Sabine Graschitz 1 , Claudia Müller 1
Affiliation  

ABSTRACT 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.

中文翻译:

审计的教学概念–对ILPA案例的评估

摘要本文的目的是回答以下问题:创新的审计教学概念及其应用是否可以将其用作高等教育环境中的教学资源,从而提供所需的质量和充分水平?为了回答这个问题,分析了来自教学资源(作为Erasmus +项目ILPA的一部分的“会计国际学习平台”)的数据。通过案例研究设计,为三个特定学习事件中教学资源的质量及其应用提供了经验证据。我们发现:教材符合主要参考教育文献制定的标准,从学生的角度出发,在一次学习活动中使用的审核教学资源满足了他们的学术需求。
更新日期:2020-05-31
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