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The New Generation of Auditors Meeting Praxis: Dual Learnings Role in Audit Students Professional Development
Linnaeus Univ, Sweden; Kristianstad Univ, Sweden.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Science & Engineering. Kristianstad Univ, Sweden.ORCID iD: 0000-0002-8417-1469
Kristianstad Univ, Sweden; Linnaeus Univ, Sweden.
2018 (English)In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 62, no 2, p. 307-324Article in journal (Refereed) Published
Abstract [en]

This paper explores whether and in what way dual learning can develop understanding of the relationship between structure/judgement and explores audit students perceptions of the audit profession. The 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
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD , 2018. Vol. 62, no 2, p. 307-324
Keywords [en]
Dual-learning; auditing education; work-integrated learning; professional education
National Category
Learning
Identifiers
URN: urn:nbn:se:liu:diva-145805DOI: 10.1080/00313831.2016.1258663ISI: 000425797100010OAI: oai:DiVA.org:liu-145805DiVA, id: diva2:1192345
Available from: 2018-03-22 Created: 2018-03-22 Last updated: 2018-04-13

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • asciidoc
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