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The new generation of auditors meeting praxis: dual learning's role in audit students' professional development
Linnaeus University, Faculty of Social Sciences, Department of Social Studies. Kristianstad University.
Kristianstad University ; Linköping University.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.ORCID iD: 0000-0002-8938-2150
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 student’s 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
Taylor & Francis, 2018. Vol. 62, no 2, p. 307-324
Keyword [en]
Dual-learning, Auditing education, Work-integrated learning, Professional education
National Category
Educational Sciences
Research subject
Pedagogics and Educational Sciences
Identifiers
URN: urn:nbn:se:lnu:diva-61274DOI: 10.1080/00313831.2016.1258663ISI: 000425797100010OAI: oai:DiVA.org:lnu-61274DiVA, id: diva2:1080651
Available from: 2017-03-10 Created: 2017-03-10 Last updated: 2018-03-09Bibliographically approved

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Agevall, LenaUmans, Timurs

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