Simulation – is it all worth it? The impact of simulation from the perspective of accounting students

Module and programme leaders within higher education strive to improve module materials to enhance engagement and learning outcomes. However, questions remain whether these improvements are seen as a benefit by the student cohorts. Simulations have been discussed within the literature, and a number of institutions have implemented a range of business games and simulations as enhancement initiatives. The audit simulation that has been developed in this case, is not a game, but has been designed to simulate the environment of a working audit. This research evaluates the perceptions of student using the simulation. Data has been collected across two student cohorts (final year accounting students): the first cohort having access to basic audit documentation materials, and the second cohort experiencing full access to an enhanced simulation model. Both cohorts are asked to comment on their use of the learning material, and perceived benefits and drawbacks of using simulations. The research will make a valuable contribution to the existing literature by offering a student perspective of the benefits (or drawbacks) of implementing simulation to the practical topic of audit. This will be of interest to other universities and professional training providers who are considering the adoption of simulation within teaching practice.

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