Me M ea as su ur ri in ng g s st tu ud de en nt t p pe er rc ce ep pt t io i on ns s a ab bo ou ut t th t he e u us se e o of f a a c co om mp pu ut te er r p pr ro og gr ra am mm me e as a s a a t te ea ac ch hi i ng n g a ai id d i in n Au A ud di it t in i ng g
Nestene Botha
21090734
Submitted in fulfillment of the requirements for the degree Magister Commercii in Accountancy
at the
Potchefstroom Campus of the North West University
Supervisor: Prof JP Fouché
Co-supervisor: Prof A Nel
January 2014
ii
ACKNOWLEDGEMENTS
I would like to express my sincere gratitude to the following people and organisations, without which this dissertation would not have been possible:
• My Heavenly Father, for giving me the ability, creativity, strength, courage and human resources to complete this dissertation
• My fiancé, Johan, for his patience, continued assistance and support during the time of this study
• My brother, Ockert-Johan, who provided valuable pre-programming assistance and recommendations, assisted with the animation process, programmed and re- programmed the educational game until all technical clichés were eliminated and provided technical assistance during the experiential group experiment
• My best friend, Elsabe Roux, who developed the animated content for the educational game and provided technical assistance and moral support on the day of the experiment.
• Chante Ollewagen, who assisted with developing the animated content for the educational game.
• My parents, Christoff and Doret, who provided technical and moral support on the day of the experiment and assisted (also academically) me throughout the process of developing and completing both the educational game and dissertation
• My supervisors, Prof. Jaco Fouche and Andre Nel, for their wealth of knowledge, insight, continued support and professional guidance throughout this project
• All the research participants, for offering their valued time to play the educational game, complete the case study and complete the questionnaires
• All my colleagues at the North West University’s School of Accounting Science, for their interest and support and for participating in the pre-test of the educational game and providing valuable feedback
• All my colleagues at CAP Chartered Accountants, for their interest and support.
iii
• Ms Laetitia Bedeker, for the professional manner in which she conducted the language and reference editing
• Mrs Susan van Biljon, for the professional manner in which she conducted the technical and typographical editing
• Mrs Suria Ellis of the Statistic Consultation Service of North-West University, for her
professional statistical guidance and support
iv
OPSOMMING
Sleutelwoorde: eksperimentele leer; inligtingstegnologie; rekeningkundige onderwys;
opvoedkundige speletjie; ouditkunde onderwys
Oudit, as ’n sub-vak van die rekeningkunde-dissipline, is inherent ’n moeilike vak om te leer en te onderrig. Die tradisionele onderrig van oudit en rekeningkunde is die bron van talle uitdagings, probleme en kritiek. Oudit dosente het dus ’n verantwoordelikheid om metodes of hulpmiddele te ondersoek wat dosente kan help om hierdie uitdagings, probleme en kritiek die hoof te bied ten einde toekomstige ouditeurs op te lei wat die nodige kennis, begrip en vaardighede het om doeltreffend in die werkplek te funksioneer.
Die primêre doelstelling van hierdie studie was dus om te evalueer of die leer- en onderrigprobleme wat ervaar word doeltreffend aangepak kan word deur die gebruik van
’n opvoedkundige inligtingstegnologiegebaseerde speletjie, wat met verloop van en op grond van hierdie studie ontwikkel is. Die persepsies van derdejaar oudit studente aan Noordwes-Universiteit rakende die gebruik van hierdie speletjie as ’n opvoedkundige hulpmiddel in die onderrig van oudit is aan die hand van ’n vraelys getoets, wat ook as deel van hierdie studie ontwikkel is. Die deelnemers is in ’n eksperimentele en ’n kontrolegroep verdeel. Die eksperimentele groep het die opvoedkundige rekenaarspeletjie gespeel, terwyl die kontrolegroep die gevallestudievraag voltooi het op grond waarvan die opvoedkundige speletjie ontwikkel is. Die studente het daarná dieselfde vraelys voltooi.
Die vernaamste bevindinge van die studie was dat die opvoedkundige rekenaarspeletjie
van gelyke opvoedkundige waarde as die gevallestudiemetode was, terwyl faktore soos
genot, betrokkenheid en motivering hoër aangeslaan is met betrekking tot die
rekenaarspeletjie as die gevallestudiemetode.
v
ABSTRACT
Keywords: accounting education; auditing education; educational game; experiential learning; information technology
Auditing, as a subset of the accounting discipline, is an inherently difficult subject to learn
and teach. There have been various challenges, problems and criticisms regarding
traditional auditing and accounting education. Auditing lecturers therefore have a
responsibility to investigate methods or aids that can assist lecturers in addressing these
challenges, problems and criticisms in order to educate future auditors who have the
knowledge, understanding and skills to function effectively in the workplace. The primary
objective of this study was therefore to evaluate whether the learning and lecturing
difficulties experienced may be addressed effectively through the use of an educational
auditing information technology-based game, which was developed during the course and
as a result of this study. The perceptions of third-year auditing students at North-West
University regarding the use of this game as an educational aid in auditing education were
tested through a questionnaire that was also developed as part of this study. The study
involved dividing the participants into an experimental and control group. The
experimental group played the educational computer game, while the control group
completed the case question from which the educational game was developed. The
students then completed the same questionnaire. The main findings of the study were that
the educational computer game was equal in educational value to the case method, while
factors such as joy, engagement and motivation were rated higher for the computer game
than for the case method.
vi
TABLE OF CONTENTS
ACKNOWLEDGEMENTS ... ii
OPSOMMING ... iv
ABSTRACT ... v
TABLE OF CONTENTS ... vi
LIST OF TABLES ... xii
LIST OF FIGURES ... xvii
CHAPTER 1 THE CHALLENGES FACING AUDITING EDUCATION ... 1
1.1 INTRODUCTION ... 1
1.2 AUDITING IN PRACTICE ... 2
1.2.1 What is auditing? ... 2
1.3 AUDITING EDUCATION ... 7
1.3.1 Audit knowledge and skills ... 8
1.3.2 Qualification process for chartered accountants in South Africa ... 9
1.3.3 Auditing as a theoretical subject ... 11
1.3.4 Inherent reasons why students struggle with Auditing as a theoretical subject ... 11
1.3.5 Criticism of traditional auditing education ... 13
1.4 PROBLEM STATEMENT ... 16
1.5 RESEARCH OBJECTIVES ... 16
1.5.1 General objective ... 16
1.5.2 Specific objectives... 16
vii
1.6 FIELD OF INVESTIGATION ... 17
1.7 RESEARCH METHODOLOGY ... 18
1.7.1 Phase 1: Literate review ... 18
1.7.2 Phase 2: Development of the prototype game ... 18
1.7.3 Phase 3: Empirical study ... 19
1.8 CHAPTER OVERVIEW ... 20
1.9 SUMMARY ... 21
CHAPTER 2 EXPERIENTIAL TEACHING METHODOLOGIES: A POSSIBLE WAY OF ADDRESSING THE CHALLENGES FACING AUDITING EDUCATION ... 23
2.1 INTRODUCTION ... 23
2.2 EXPERIENTIAL TEACHING METHODOLOGY ... 24
2.3 DIFFERENT EXPERIENCE-BASED METHODS ... 26
2.3.1 Annual projects ... 26
2.3.2 Case studies ... 27
2.3.3 Problem-based learning ... 29
2.3.4 Interactive learning ... 30
2.3.5 Simulations ... 31
2.3.6 Role play ... 32
2.3.7 Educational games ... 33
2.3.8 The use of guest lecturers ... 34
2.3.9 Field experience ... 36
2.3.10 Information technology integration ... 37
2.4 CONCLUSION ... 40
viii
CHAPTER 3 EXPERIENTIAL TEACHING METHODOLOGIES:
CONSIDERATIONS REGARDING IMPLEMENTATION ... 41
3.1 INTRODUCTION ... 41
3.2 RESEARCH CONDUCTED IN TERTIARY EDUCATION IN GENERAL ... 42
3.2.1 Medical education ... 42
3.2.2 Civil engineering ... 42
3.3 RESEARCH CONDUCTED IN ACCOUNTING AND AUDITING EDUCATION ... 43
3.3.1 Case studies ... 43
3.3.2 Simulations ... 45
3.3.3 Educational games... 47
3.3.4 Annual report project ... 49
3.3.5 Problem-based learning ... 50
3.4 CONSIDERATIONS FOR THE DESIGN OF AN EXPERIENTIAL TEACHING AID ... 51
3.5 MOTIVATION FOR THE DESIGN OF AN EDUCATIONAL COMPUTER GAME ... 57
3.6 CONCLUSION ... 59
CHAPTER 4 DESIGN NOTES ON THE USE OF A COMPUTER GAME AS A TEACHING TOOL ... 60
4.1 INTRODUCTION ... 60
4.2 DESIGN PRINCIPLES ... 60
4.2.1 Pedagogy ... 61
4.2.2 Gameplay ... 69
ix
4.2.3 SUMMARY ... 75
4.3 GOALS OF THE EDUCATIONAL COMPUTER GAME ... 78
4.4 ADDRESSING SPECIFIC DESIGN CONSIDERATIONS ... 82
4.5 CONCLUSION ... 86
CHAPTER 5 DEVELOPING THE EDUCATIONAL GAME ... 87
5.1 INTRODUCTION ... 87
5.2 DETERMINING THE EDUCATIONAL CONTENT ... 88
5.2.1 Learning outcomes ... 89
5.2.2 The teaching plan ... 90
5.2.3 Question paper and memorandum ... 93
5.3 WRITING THE STORYBOARD ... 93
5.4 ANIMATING AND RECORDING THE CONTENT ... 94
5.5 PROGRAMMING THE GAME ... 94
5.6 TESTING AND EVALUATING THE GAME ... 94
5.7 RE-ANIMATION AND RE-PROGRAMMING ... 95
5.8 SUMMARY ... 95
CHAPTER 6 RESEARCH METHODOLOGY AND RESULTS ... 97
6.1 INTRODUCTION ... 97
6.2 SOCIAL EXPERIENTIAL RESEARCH DESIGN ... 97
6.2.1 Ethical considerations ... 98
6.2.2 Validity ... 98
6.2.3 Reliability ... 101
6.2.4 Independent and dependent variables ... 101
x
6.2.5 Sampling ... 101
6.2.6 Experiential and control group ... 102
6.2.7 Questionnaire ... 103
6.3 REPORTING AND INTERPRETING THE RESULTS ... 105
6.3.1 Descriptive statistics: Answers to Section A of the questionnaire – Background information ... 106
6.3.2 Descriptive statistics: Answers to Section B of the questionnaire – Perceptions regarding auditing education ... 117
6.3.3 Descriptive statistics and frequency analysis: Answers to Section C of the questionnaire – Perceptions regarding the case study and educational game as an educational tool ... 122
6.3.4 Descriptive statistics: Answers to Section D of the questionnaire – Self-assessment with regard to learning outcomes achievement... 143
6.3.5 Descriptive statistics: Answers to Section E of the questionnaire – Perceptions regarding the computer game design ... 148
6.4 SUMMARY ... 162
CHAPTER 7 CONCLUSION AND RECOMMENDATIONS ... 166
7.1 INTRODUCTION ... 166
7.2 GENERAL RESEARCH OBJECTIVE ... 166
7.3 SPECIFIC OBJECTIVES ... 166
7.3.1 Specific objective 1 ... 167
7.3.2 Specific objective 2 ... 168
7.3.3 Specific objective 3 ... 169
7.3.4 Specific objective 4 ... 170
7.3.5 Specific objective 5 ... 173
xi
7.3.6 Specific objective 6 ... 179
7.3.7 Specific objective 7 ... 180
7.3.8 Limitations of the study ... 186
7.3.9 Areas for further research ... 186
7.3.10 Conclusion... 187
REFERENCE LIST ... 189
APPENDIX A Case question and memorandum ... 210
APPENDIX B Story Board : Audit recall it ... 216
APPENDIX C Student perceptions regarding the use of an educational computer game in auditing education ... 238
APPENDIX D Student perceptions regarding the use of an educational computer game in auditing education ... 250
APPENDIX E Proof of editing ... 265
xii
LIST OF TABLES
CHAPTER 6 RESEARCH METHODOLOGY AND RESULTS ... 97
Table A.1: Gender ... 106
Table A.2: Age ... 106
Table A.3: Historical year of study ... 107
Table A.4: Qualification ... 108
Table A.5: Module ... 108
Table A.6: Home language ... 109
Table A.7: Occupation ... 110
Table A.8: Marks ... 110
Table A.9: Vacation work experience ... 111
Table A.10: Full-time work experience ... 111
Table A.11: Perceived effect of work experience on studies... 112
Table A.12: Reason for chosen Profession ... 114
Table B.1: Understanding the role of the auditor in public practice ... 117
Table B.2: Understanding of the work environment ... 118
Table B.3: Understanding of the auditing process ... 118
Table B.4: Assessment of the difficulty of the subject ... 119
Table B.5: Interest in the subject ... 119
Table B.6: Assessment of the workload of the course ... 119
Table B.7: Learning approach preference ... 120
Table B.8: Perception of lectures ... 120
xiii
Table C.1: Interest in the game/case study ... 122
Table C.2: Game/case study as an aid to understanding the role of the auditor in the audit firm ... 122
Table C.3: Game/case study as an aid to develop problem-solving skills ... 123
Table C.4: Game/case study as an aid to developing judgement skills ... 123
Table C.5: Game/case study as an aid to understanding the audit process ... 124
Table C.6: Game/case study as an aid to visualising the audit process ... 124
Table C.7: How the game/case study addresses the challenge of limited time ... 124
Table C.8: The link between theory and the game/case study ... 125
Table C.9: The Level Of Difficulty Of The Game/Case Study ... 125
Table C.10: The game/case study as an aid when studying alone ... 126
Table C.11: Joy factor ... 126
Table C.12: Level of competition ... 127
Table C.13: Competition as a motivating factor ... 127
Table C.14: Perceived value of the game/case study ... 127
Table C.15: Effectiveness of the guidance provided with the game/case study ... 128
Table C.16: Successfulness of the guidance provided with the game/case study ... 128
Table C.17: The game/case study as an aid in achieving better marks ... 128
Table C.18: Feedback regarding the learning process in the game/case study ... 129
Table C.19: Success of the game/case study in changing the learning
approach of the students ... 129
xiv
Table C.20: Success of the game/case study in increasing the motivation
of the student ... 130
Table C.21: Ability of the game/case study to substitute work experience .... 130
Table C.22: Ability of the game/case study to be used repeatedly to enable the student to achieve higher marks ... 130
Table C.23: Level of difficulty of the game/case study ... 131
Table C.24: Level of intrigue of the game/case study ... 132
Table C.25: Transferral of application skills in a test scenario ... 132
Table C.26: Transferral of application skills in a work environment ... 132
Table C.27: Motivational aspect: emotional involvement ... 133
Table C.28: Critical thinking skills utilised to complete the game/case study ... 133
Table C.29: Success of story in relating to student ... 134
Table C.30: Success of game/case study in utilising thinking skills ... 134
Table 6.1: Important statistical values ... 135
Table 6.2: Pattern matrix ... 136
Table 6.3: Factors with a chronbach’s alpha higer than 0.7 ... 138
Table 6.4: Factors with a chronbach’s alpha between 0.5 and 0.7 ... 138
Table 6.5: Factors with a chronbach’s alpha lower than 0.5 ... 138
Table C.31: Factor: Educational value ... 139
Table C.32: Factor: Examination preparation ... 139
Table C.33: Factor: Level of discomfort ... 139
Table C.34: Factor: engagement and joy... 140
Table C.35: Fascination ... 140
xv
Table C.36: Skills and workplace application ... 141 Table D.1: Learning outcomes: understand how inventory should be
audited ... 143 Table D.2: Learning outcomes: Understand the audit process ... 143
Table D.3: Learning outcomes: Able to identify risks at assertion level
for the inventory balance ... 144 Table D.4: Learning outcomes: understand assertions relating
OT Inventory... 144 Table D.5: Learning outcomes: able to link risks to assertions ... 145
Table D.6: Learning outcomes: understand the principles of audit
planning ... 145
Table D.7: Learning outcomes: understand the role of professional
judgement in audit planning ... 146
Table D.8: Learning outcomes: understand the concepts of nature,
timing and extent of audit procedures ... 146
Table D.9: Learning outcomes: understand the concepts of risk versus
effectiveness as it applies to audit planning ... 147 Table D.10: Learning outcomes: understand the concept of how and why
audit procedures are performed... 147 Table D.11: Learning outcomes: understand the examination technique
of formulating an audit procedure ... 148
xvi
Table E: Answers to Section E of the questionnaire: Perceptions
regarding the computer game design ... 149
Table E.1: Computer literacy ... 149
Table E.2: Like/dislike of recreational gaming ... 149
Table E.3: Visual appeal ... 150
Table E.4: Links with theoretical knowledge ... 150
Table E.5: The gradebook feature is helpful ... 151
Table E.6: Progress properly planned ... 151
Table E.7: Desire to use the game as a study aid when studying out of class ... 152
Table E.8: Usability ... 153
Table E.9: Aptitude for interaction with others ... 154
Table E.10: Success of information technology integration ... 155
Table E.11: Clarity of communication ... 155
Table E.12: Authenticity ... 156
Table E.13 Interest in the story ... 156
Table E.14: Joy factor introduced through animations ... 157
Table E.15: Educational value of tutorials ... 157
Table E.16: Joy factor introduced through fantasy ... 158
Table E.17: Motivational factor: challenge ... 158
Table E.18: Tempo ... 159
xvii
LIST OF FIGURES
CHAPTER 1 THE CHALLENGES FACING AUDITING EDUCATION ... 1
Figure 1.1: Summary of the audit process ... 7
CHAPTER 5 DEVELOPING THE EDUCATIONAL GAME ... 87
Figure 5.1: Components to be included in the educational game ... 88
CHAPTER 7 CONCLUSION AND RECOMMENDATIONS ... 166
Figure 7.1: Components of the educational game ... 174
Figure 7.2: Key pedagogical elements of an experiential teaching tool in general ... 175
Figure 7.3: Elements of gaming ... 177
xviii
