SCAM: Design of a learning and teaching resource

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

doi:10.1016/j.accfor.2010.08.008

SCAM: Design of a learning and teaching resource

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

Research output: Contribution to journal › Article › peer-review

10 Citations (Scopus)

Abstract

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 (www.scam-plc.co.uk) was developed to address these aims. This paper details this development process.

Original language	English
Pages (from-to)	61-72
Number of pages	12
Journal	Accounting Forum
Volume	35
Issue number	1
DOIs	https://doi.org/10.1016/j.accfor.2010.08.008
Publication status	Published - 1 Mar 2011

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10.1016/j.accfor.2010.08.008

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AU - Monk, E.

AU - Stevenson, L.

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AB - 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 (www.scam-plc.co.uk) was developed to address these aims. This paper details this development process.

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SCAM: Design of a learning and teaching resource

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