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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.
Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Företagsekonomi. Linköpings universitet, Tekniska fakulteten. Kristianstad Univ, Sweden.ORCID-id: 0000-0002-8417-1469
Kristianstad Univ, Sweden; Linnaeus Univ, Sweden.
2018 (engelsk)Inngår i: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 62, nr 2, s. 307-324Artikkel i tidsskrift (Fagfellevurdert) 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.

sted, utgiver, år, opplag, sider
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD , 2018. Vol. 62, nr 2, s. 307-324
Emneord [en]
Dual-learning; auditing education; work-integrated learning; professional education
HSV kategori
Identifikatorer
URN: urn:nbn:se:liu:diva-145805DOI: 10.1080/00313831.2016.1258663ISI: 000425797100010OAI: oai:DiVA.org:liu-145805DiVA, id: diva2:1192345
Tilgjengelig fra: 2018-03-22 Laget: 2018-03-22 Sist oppdatert: 2018-04-13

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