An Integrated Case Study in Auditing: An Exercise in Experiential Learning

By Nicholas McGuigan and Sidney Weil.

Published by The Learner Collection

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Article: Print $US10.00
Article: Electronic $US5.00

This paper describes the introduction of an integrated case study into an auditing course taught at a small New Zealand University. The case study facilitated the redesign of the course to incorporate the principles of experiential learning, whereby learners actively participate in a financial audit within an environment comparative to current industry practice. Using a participant observer approach, the paper documents the introduction of the integrated case, whilst referring to the relevant educational theory. A student’s progress is clearly mapped through an experiential learning spiral in which learners continually build upon previously acquired skills. The paper articulates effective aspects of the teaching innovation and highlights areas which may need further development and support. Informal feedback from students suggests that the redesign has increased their interest in and motivation for the auditing course. This course development has created a cohesive auditing course with a clearly demonstrated practical aspect, which allows students to link theory to real-world experience.

Keywords: Auditing, Accounting Education, Experiential Learning, Case Study

The International Journal of Learning, Volume 14, Issue 3, pp.151-160. Article: Print (Spiral Bound). Article: Electronic (PDF File; 575.346KB).

Nicholas McGuigan

Tutor Co-ordinator, Centre of Accounting, Education and Research, Lincoln University, Christchurch, New Zealand

Mr Nicholas McGuigan has taught accountancy at Lincoln University since 2005. His research interests include, accounting education and environmental sustainability. He is currently involved in research looking at the application of mobile technologies to support traditional learners.

Prof. Sidney Weil

Associate Professor, Commerce Division, Centre of Accounting Education and Research, Lincoln University, Christchurch, New Zealand

Dr Weil commenced his academic career in South Africa in 1978, where he soon developed an interest in accounting education research. His Ph D was titled Addressing the problems of cognition in a first year accounting course at the University of the Western Cape. Since moving to New Zealand in 1995, his research has focused primarily on the usefulness of pedagogical techniques, such as case studies, in accounting education.

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