Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university
Author | Elsayed, Nader |
Author | Ismael, Hazem Ramadan |
Author | M. Saadullah, Shahriar |
Available date | 2023-02-08T11:01:43Z |
Publication Date | 2023-02-02 |
Publication Name | Accounting Research Journal |
Identifier | http://dx.doi.org/10.1108/ARJ-12-2021-0359 |
Citation | Elsayed, 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. |
ISSN | 1030-9616 |
Abstract | Purpose: 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. |
Language | en |
Publisher | Emerald |
Subject | Audit simulation Distance learning Experiential learning GCC region Mixed-methods Student performance |
Type | Article |
Pagination | 1-20 |
Issue Number | 1 |
Volume Number | 36 |
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