Improving learning outcomes for auditing students

Deficiencies identified in accounting graduate skills and capabilities have resulted in the spotlight being placed on techniques for improving student learning outcomes. Research has established that student approaches to learning have a significant influence on the achievement of learning outcomes. It has further been found that the contextual basis in which learning occurs contributes to the achievement of improved learning outcomes through improved motivation. One such basis is experiential learning. Through the use of a survey and analysis of student reflective journals, this study seeks to identify whether the inclusion of a mini-case audit in the auditing course is perceived positively and hence leads to heightened motivation of students encouraging a deep approach to learning. The implications of these findings for accounting educators are discussed and future research opportunities arising from this research are identified