Original Research

Emphasising the usefulness of simulations in audit education: Student perceptions at a SAICA-accredited South African university

Rikus de Villliers
Journal of Economic and Financial Sciences | Vol 9, No 2 | a54 | DOI: https://doi.org/10.4102/jef.v9i2.54 | © 2017 Rikus de Villliers | This work is licensed under CC Attribution 4.0
Submitted: 18 December 2017 | Published: 11 August 2016

About the author(s)

Rikus de Villliers, School of Accounting Sciences, North-West University, South Africa

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The use of active learning tools such as simulations in accounting education are increasingly stressed by accounting educationalists locally and abroad. This study highlights the benefits of using simulations and how their challenges can be mitigated. The objective was to obtain students’ views on the use of simulations in the field of auditing. A qualitative approach in collecting the data was followed, including focus group discussions with third-year audit students at a SAICA-accredited South African university. The results form part of a bigger project involving the development of a simulation instrument for purposes of audit education. The qualitative results showed that the use of simulations in specifically audit education is invaluable to the learning process. The recommendations made on the basis of the content analysis also hold value for lecturers in the wider accounting pedagogy. Areas for further research and development are outlined, and the study’s limitations are acknowledged.


Accounting education; audit lecturer; simulation; South African Institute of Chartered Accountants (SAICA); audit student


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