The new generation of auditors meeting praxis: dual learning's role in audit students' professional development
2017 (English)In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170Article in journal (Refereed) Epub ahead of print
This paper explores whether and in what way “dual learning” can develop understanding of the relationship between structure/judgement and explores audit student’s perceptions of the audit profession. Work Integrated Learning (WIL) module, serving as a tool of enabling dual learning, represents the context for this exploration. The study is based on a focus group and individual interviews conducted with students performing their WIL. Our data and its analysis indicates that when in a WIL context, students develop awareness of the use of standards and checklists on the one hand and the importance of discretional judgement on the other. Based on these results, we theorise as to how dual learning manifests itself in students’ experiences and understanding of the relationship between structure and judgement.
Place, publisher, year, edition, pages
Dual-learning, auditing education, work-integrated learning, professional education
IdentifiersURN: urn:nbn:se:hkr:diva-16212DOI: 10.1080/00313831.2016.1258663OAI: oai:DiVA.org:hkr-16212DiVA: diva2:1039651
ProjectsThe new generation of professionals meeting management by documents: Possibilities for double-edged learning