The Impact of Constructive Alignment on the Development of Competencies in Accounting Education

This study examines the impact of constructive alignment on the development of accounting students’ technical and non-technical competencies. The study uses a counterbalancing two-phase mixed-methods experimental design. Accounting students in an auditing course participate in two phases of experimental study. Group interviews are conducted after the experiments to help explain the experiment results. The study shows that implementing constructive alignment that is authentic—or ‘authentic alignment’, is effective to facilitate the development of students’ competencies