ABSTRACT

There is a paucity of literature investigating peer review as an aspect of accounting and auditing education. This study investigates students’ perceptions of peer review as a method to develop professional competencies. It reports on a peer review intervention, the so-called TUTBuddy, introduced in an undergraduate auditing course. A mixed method approach was followed that showed that students perceived the intervention as having positively influenced the development of their competence in nine areas. A positive relationship was found between the students’ perceived development of these competencies and their own academic performance. The study also draws attention to students’ interpersonal perspectives, and suggests Ubuntu dimensions that can be emphasised to promote interconnectedness between an individual student and their peers. The study contributes to the peer review literature by showing its application in the auditing discipline, and by suggesting that an interpersonal frame of reference be considered to strengthen peer review as a social process.

摘要

很少有文献将同行评审作为会计和审计教育的一个方面进行研究。本研究调查了学生对作为培养专业能力的方法的同行评审的看法。它报告了在本科审计课程中引入的同行评审干预，即所谓的 TUTBuddy。遵循混合方法的方法表明，学生认为干预对他们在九个领域的能力发展产生了积极影响。发现学生对这些能力的感知发展与他们自己的学业成绩之间存在正相关关系。该研究还提请注意学生的人际关系观点，并建议可以强调 Ubuntu 维度以促进个别学生与其同龄人之间的相互联系。