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المؤلفElsayed, Nader
المؤلفIsmael, Hazem Ramadan
المؤلفM. Saadullah, Shahriar
تاريخ الإتاحة2023-02-08T11:01:43Z
تاريخ النشر2023-02-02
اسم المنشورAccounting Research Journal
المعرّفhttp://dx.doi.org/10.1108/ARJ-12-2021-0359
الاقتباسElsayed, N., Ismael, H. R., & M. Saadullah, S. (2023). Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university. Accounting Research Journal, 36(1), 1-20.
الرقم المعياري الدولي للكتاب1030-9616
معرّف المصادر الموحدhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85145420335&origin=inward
معرّف المصادر الموحدhttp://hdl.handle.net/10576/39841
الملخصPurpose: Drawing on experiential learning theory (ELT), this study aims to examine students’ performance and perceptions after performing an experiential learning activity (ELA) by completing a mini-audit simulation (AS) on the purchase and cash disbursement processes in a distance-learning environment at a Gulf Cooperation Council (GCC) university. Design/methodology/approach: Adopting a mixed-methods approach, we collected quantitative and qualitative data from 176 students using the grade centre on Blackboard and their responses to a semi-structured questionnaire. Findings: The pre-and post-simulation tests indicate significant improvement in students’ understanding and performance after performing the mini-AS. The students’ responses also provide robust evidence of student engagement, active participation and positive recognition of the AS’s value. Practical implications: This study has several implications: for the accounting education literature, how AS strengthens in-depth learning through the lens of ELT; for professional accounting bodies, informing the need to maximise the awareness and benefits of adopting simulations in accounting education and examination; and for educators, considering simulations in their ELAs to enhance student learning. Originality/value: This study introduces a new authentic mini-AS instrument that can be adapted to a distance-learning setting, adds to the very limited studies in AS using ELT, uses a mixed-methods approach and explores students who learn in an Arabic-speaking country.
اللغةen
الناشرEmerald
الموضوعAudit simulation
Distance learning
Experiential learning
GCC region
Mixed-methods
Student performance
العنوانEnhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university
النوعArticle
الصفحات1-20
رقم العدد1
رقم المجلد36
dc.accessType Abstract Only


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