Redesigning an Auditing Course to Develop Technology Competence

DOI

10.2991/aebmr.k.210121.022How to use a DOI?

Keywords

auditing course, constructive alignment, technology competence, auditing education, accounting education

Abstract

Incorporating technology into an auditing curriculum is an ongoing challenge for accounting and auditing educators. This study examined the effect of an intervention to develop technology competence. The intervention involved redesigning a course on the basis of Constructive Alignment (CA). The primary intention of CA is to better align three elements in course design: the Intended Learning Outcomes (ILO), the Teaching and Learning Activities (TLA), and the Assessment Tasks (AT). Through case-based learning as the main TLA and AT, students practiced using Excel to complete electronic audit documentations. We focused on the research question: Does redesigning the auditing course using CA lead to improve students’ competence in technology? A quantitative and qualitative design was adopted, using a pre-post-test and interview. Our findings suggest redesigning the course in this way improve technology competence and educators should consider students’ expectation to work on more specialized audit software.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Diana Tien Irafahmi
AU  - P John Williams
AU  - Rosemary Kerr
PY  - 2021
DA  - 2021/01/22
TI  - Redesigning an Auditing Course to Develop Technology Competence
BT  - Proceedings of the Conference on International Issues in Business and Economics Research (CIIBER 2019)
PB  - Atlantis Press
SP  - 148
EP  - 155
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210121.022
DO  - 10.2991/aebmr.k.210121.022
ID  - Irafahmi2021
ER  -