SCAM: Design of a learning and teaching resource

L. Crawford, C. Helliar, E. Monk, L. Stevenson

    Research output: Contribution to journalArticlepeer-review

    10 Citations (Scopus)


    University accounting students often have to assimilate technical auditing knowledge without practical audit experience. The desire to develop an appropriate experiential opportunity motivated this research - to create an audit teaching and learning resource to simulate audit experience and facilitate the development of transferable skills. Literature findings and dedicated questionnaire survey results suggested that such a resource should: (i) use a web based case-study to simulate a real-life audit scenario; (ii) require group working of the participants; (iii) facilitate the use and development of a range of transferable skills; and (iv) encourage a consideration of the wider business context. The web-based resource SCAM ( was developed to address these aims. This paper details this development process.
    Original languageEnglish
    Pages (from-to)61-72
    Number of pages12
    JournalAccounting Forum
    Issue number1
    Publication statusPublished - 1 Mar 2011


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