Measuring student perceptions about the use of a computer programme as a teaching aid in auditing

Abstract

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.