An investigation into student satisfaction, approaches to learning and the learning context in Auditing

Abstract

This study responds to calls for changes to the learning context to be monitored and assessed. It examines the effectiveness of the mini-audit as an alternative learning context in terms of student satisfaction and whether it encourages students to adopt a deep approach to learning, Questionnaire responses from 99 third year auditing students studying at a NZ university provided the data to explain factors which influenced student satisfaction and their approach to learning in the completion of a mini-audit. The results suggest that students positively perceived the learning experience and were encouraged to adopt a deep approach to learning. The findings have implications for accounting educators in the design and development of learning and assessment strategies.