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- W4313442518 abstract "Purpose Drawing on experiential learning theory (ELT), this study aims to examine students’ performance and perceptions after performing an experiential learning activity (ELA) by completing a mini-audit simulation (AS) on the purchase and cash disbursement processes in a distance-learning environment at a Gulf Cooperation Council (GCC) university. Design/methodology/approach Adopting a mixed-methods approach, we collected quantitative and qualitative data from 176 students using the grade centre on Blackboard and their responses to a semi-structured questionnaire. Findings The pre-and post-simulation tests indicate significant improvement in students’ understanding and performance after performing the mini-AS. The students’ responses also provide robust evidence of student engagement, active participation and positive recognition of the AS’s value. Practical implications This study has several implications: for the accounting education literature, how AS strengthens in-depth learning through the lens of ELT; for professional accounting bodies, informing the need to maximise the awareness and benefits of adopting simulations in accounting education and examination; and for educators, considering simulations in their ELAs to enhance student learning. Originality/value This study introduces a new authentic mini-AS instrument that can be adapted to a distance-learning setting, adds to the very limited studies in AS using ELT, uses a mixed-methods approach and explores students who learn in an Arabic-speaking country." @default.
- W4313442518 created "2023-01-06" @default.
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- W4313442518 date "2023-01-05" @default.
- W4313442518 modified "2023-10-18" @default.
- W4313442518 title "Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university" @default.
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- W4313442518 doi "https://doi.org/10.1108/arj-12-2021-0359" @default.
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