Qualitative evaluation of the design variables of a teaching intervention to expose accounting students to pervasive skills

Abstract

The primary objective of this article is to evaluate the design variables of a newly developed teaching intervention, 'The Amazing Tax Race'. It comprises a race against time in which accounting students participate within teams in multiple tax-related activities so that they are exposed to pervasive skills. The findings provide information to accounting educators on the effectiveness of the design variables considered in the development of teaching initiatives aimed at pervasive skills development. The evaluation was conducted by means of a qualitative analysis of focus group transcripts gathered from interviews held with accounting students who participated in the teaching intervention hosted at a South African university accredited by the South African Institute of Chartered Accountants. Overall, the design variables applied were found to contribute positively to pervasive skills development. The format of the intervention could serve to overcome the challenge of accommodating large student groups. The author also notes limitations and makes recommendations for designing future teaching interventions.