Experiential Learning

Situating the theory within the context of current research and debate; Introducing the audit simulation

Dr Susan Whittaker,

Senior Lecturer, UWE

and Glenn Duckworth, Learning Technologist, UWE.

Situating simulations within current research and debate

• This session will look at current research and debate on the use of simulations in teaching and learning starting with a review of two contrasting philosophical views:

Constructivist vs behaviourist

• Constructivism – Students develop their own knowledge through their interactions with the world around them – students take responsibility for their own learning and are active learners

• Behaviourist view – (Skinner 1976) – learning takes place by reinforcing and repeating material – focus on quantification and a belief learning can be measured.

Simulations

• Simulations involve the ideas of experiential learning

• Experiential learning means learning from experience and sits within constructivism ideas

Situating the theory within the context of current research and debate

• Rogers (1969) – education should be based on active discovery rather than passive accumulation of knowledge

• Walters and Marks (1981) - student learns best by being actively involved

Kolb’s Learning Loop: 4 stages

(1) a new experience is encountered (concrete experience) followed by:

(2) observation of and reflection on that experience which leads to:

(3) the formation of abstract concepts (analysis) and generalizations (conclusions) which are then:

(4) used to test hypothesis in future situations, resulting in new experiences.

(http://www.simplypsychology.org/learning-kolb.html)

Kolb’s Learning Styles

Doing (Active Experimentation)

Watching (Reflective Observation - RO)

Feeling (Concrete Experience)

Accommodating (CE/AE)

Diverging (CE/RO)

Thinking (Abstract Conceptualization)

Converging (AC/AE) Assimilating (AC/RO)

Learning in Accounting

• (Marriott 2002) – educational content and method of assessment of accounting courses may favour students who have a learning style that is more reflective and analytical – yet concrete experience is an essential part of the learning process

The use of simulations

• Simulations give students opportunity to engage in concrete experiences on which they can reflect and use to develop new experiences

• Marriott (2004) – opportunity for students to learn from their own mistakes in an unthreatening environment

• Mohrweis (1993) help students develop analytical, judgemental and other transferrable skills

Use of simulations

• Examples include:

• Accounting simulations : Marriott 2004; Wynder 2004

• Finance simulation: Marriott and Tan (2010)

Audit simulation

• Dennis (2003) – key issue was to make subject seem real to students.

• Students worked in audit teams and Dennis and his colleagues played roles of audit partner and client

• Students had to present their work for review

• Role play helped to enhance credibility of simulation

Audit simulation

• Students fed back they found simulation stimulating and enjoyable

• Staff working on simulation also fed back that they enjoyed the simulation and found it stimulating

• Some evidence of improved exam results

Benefits of simulations

• Marriott (2004) – acknowledges limitations of his study but states that the main benefit is:

• “provides a concrete experience of accounting in a real world context. It enables students to practice and learn accounting skills.”

Our audit simulation

• Glenn will now show you an introduction to our audit simulation…