Abstract There have been multiple calls for change in higher education in accounting in Australia since the 1980s. These calls for change were motivated by industry demands for graduates with transferable skills. Many universities started responding to these calls for change by introducing more Experiential Learning Activities (ELAs) into their accounting courses. This article is the first to provide a systematic review and thematically analyse the body of research published about ELAs in undergraduate accounting courses at universities. The aim is to review what types of ELAs are researched, what benefits of ELAs are researched and the strength of the evidence provided for these benefits. The 50 captured articles from 1993 to 2018 presented a positive view of ELAs, with the shortcomings far outweighed by the benefits. The most commonly researched benefits that emerged from the review were technical knowledge and comprehension, student attitude and satisfaction as well as authentic application of theory. Five recommendations for future research have been identified including investigating transferable skills as a benefit of ELAs, exploring student characteristics and ELA characteristics that can effect ELA learning outcomes, investigating under-researched benefits and using more diversified and rigorous research designs.

中文翻译：

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高校会计教育中的体验式学习活动：系统文献综述

摘要自1980年代以来，在澳大利亚会计界发生了许多变革的呼吁。这些对变革的呼吁是由行业对具有可转让技能的毕业生的需求所激发的。许多大学开始通过在会计课程中引入更多的体验式学习活动（ELA）来响应这些要求变革的要求。本文是第一篇对大学本科会计课程中有关ELA的研究进行系统综述和主题分析的文章。目的是审查研究了哪种ELA类型，研究了ELA的哪些优点以及提供有关这些优点的证据的实力。从1993年到2018年捕获的50篇文章对ELA持积极态度，其弊端远远超过了弊端。该评论中最常研究的收益是技术知识和理解力，学生的态度和满意度以及理论的真实应用。已经确定了五项针对未来研究的建议，包括研究可转让技能作为ELA的益处，探索可能影响ELA学习成果的学生特征和ELA特征，研究未充分研究的益处以及使用更加多样化和严格的研究设计。