A Strategy for Improving Student Engagement in Auditing: Evidence from Reflective Journals

Abstract

Deficiencies identified in accounting graduate skills and capabilities have resulted in the spotlight being placed on techniques for improving student learning outcomes. Research has established that student approaches to learning have a significant influence on the achievement of learning outcomes. It has further been found that the contextual basis on which learning occurs contributes to the achievement of improved learning outcomes through improved motivation. One such basis is experiential learning. Through the analysis of student reflective journals, this study reveals how the inclusion of a mini-audit in the auditing course is perceived positively and leads to heightened motivation of students thus encouraging them to adopt a deep approach to learning. The implications of these findings for accounting educators are discussed and future research opportunities arising from this research are identified.