THE TEACHING OF AUDITING: FROM SCHOOL

ATTENDANCE TO VIRTUAL SCHOOL

Agostinho Inácio Bucha, Francisco Alegria Carreira and Maria da Conceição Aleixo

Escola Superior de Ciências Empresariais do

Instituto Politécnico de Setúbal

Campus do IPS, Estefanilha, 2914-503 SETÚBAL

Keywords: Auditing, High Education, Teaching Methodologies, Information and Communication Technologies (ICT).

Abstract: The concept of education has evolved in time and is now seen not only as a natural phenomenon, but

specially as a social phenomenon essential to the development of the society. School shouldn’t be an

organization closed in itself apart from the surrounding environment, on the contrary it should be an open

organization and it should take part in the constant changes. In the specific situation of the Higher Education

Institutions they can not remain indifferent to the economical, social and specially technological change

happening everywhere and that are urging a different behaviour from the teachers who need now new skills

to face the competitive environment of the present.Therefore we believe that the scientific and technical

training must be complemented with another training capable of stimulating other skills concerning attitude

and emotion.

Along with the development of management skills the teachers should also invest on new learning

proceedings related to the New Information and Communication Technologies (NICT), namely the web

pages, portals and enterprise simulation.

Hence we have tried to identify the new environments reflecting about the actual and virtual teachings and

sharing our experience concerning the teaching of auditory using the Internet. Thus we have created a web

page for the discipline of auditing, a positive experience, if we consider the results which show a clear

preference from the students who find it relevant, convenient and a precious aid to improve the process of

teaching/learning.

1 INTRODUCTION

The universal access to a high education is one of

the main accelerators of the economical

development and one of the features of the present

society.

Moreover the political and social freedom, which

took place in the recent past rapidly, extended to the

economical world allowing the globalisation of the

different markets. Hence the teaching process as we

understand it is a static process and, in most cases is

closed in itself with few bi-directional

communication flows and a weak content

integration.

The present school must understand the

differences between today’s situation and that of the

past or if you prefer the environment of today and

that of the past.

Past

Nowadays

Slow science Knowledge explosion

Bipolar world Multipolar world

Defined political system Ambiguous democracy

Dominant cultures Multi/Inter culture

Industrial Economy Services Economy

Job security Unemployment threat

Close culture Distance culture

The democratization in the high education is seen

today in the access and specially as a social and

national demand and as a way to renew

qualifications in a continuous teaching perspective

allowing an effective participation in the information

and knowledge society in a solid way. The speeches

at the UNESCO World Conference on High

Education (1998) consider flexibility an attitude and

a vital disposition to survive or succeed in the job

market.

537

Inácio Bucha A., Alegria Carreira F. and da Conceição Aleixo M. (2005).

THE TEACHING OF AUDITING: FROM SCHOOL ATTENDANCE TO VIRTUAL SCHOOL.

In Proceedings of the First International Conference on Web Information Systems and Technologies, pages 537-546

DOI: 10.5220/0001236805370546

 SciTePress

The adaptation to different environments is a

demand or a requisite we should take into account

more and more, so that it has become convenient to

establish equivalence systems of degree or

disciplines acknowledgement of disciplines among

national and international Schools as well as a

continuous learning throughout our lives, capable of

including experiences and know-how and of

producing new knowledge, in short, that is capable

of learning to learn.

This way taking advantage of the New

Information and Communication Technologies

(NICT) we can not be indifferent to its development

and wide range of application, namely in education

through the web pages and portals.

The ODL – Open and Distant Learning has had a

remarkable development since the seventies in the

last century.

This article aims to report the experience

acquired from building a web page taking advantage

of the Internet in the discipline of auditing in the

Accounting and Finance Graduation.

The teachers initiative comes from a non-

conformist spirit of the teaching process and

seeking to take advantage of the NICT potentiality

in general and concerning the discipline of auditing.

2 THE ENVIRONMENTS

The “new” society and economy in which we live is

called The Information and Communication Society

and is featured by the market supremacy and

consequently by an increasing skill level and value

creation.

For such, the NICT have had a large contribution

through the massive and generalised use of its most

prominent tools, namely the Internet, the Intranet,

the cell phone and the electronic mail (e-mail).

These tools have allowed a proximity between

producer and consumer or seller and buyer with no

parallel in our trade history and a new organizational

structure which generates value, in short, a new

process of “competitive intelligence” capable of

offering services with a better quality and efficiency.

Besides, the Internet stands to the information

society just as electricity stood for the industrial age

(Castells, 2001).

Thus the NICT have provided a new push to the

trade services and finance market making them more

and more global and have redesigned the job market

(perhaps it would be more appropriate to designate it

as knowledge market) in what new kinds, shapes and

conceptual demands are concerned, interrelated and

interdisciplinary also at a global scale.

Well, this globalisation wave, due to the market

influences imposes an unprecedented challenge to

the educational systems when it questions the

traditional teaching process by creating a paradigm

of teaching-learning.

The construction of a Knowledge Society “exige

un profundo cambio en la configuración y

comportamiento de los agentes políticos,

económicos y sociales – que han de estar dispuestos

a involucrarse en un proceso de aprendizaje

complejo y contínuo, característico de la sociedad

que aprende, que permite la traslación del concepto

de empresa de conocimiento” (Castillo and Abad,

2003).

The NICT are more and more intensely used by

students who mostly stimulate the teachers to adopt

at the same time that they facilitate communication

through image, direction and intensity to reach

different kinds of public.

This way we are before the change of the

teaching paradigm into that of learning:

• The system based on teaching is replaced

by the learning;

• The teaching is no longer centred on the

teacher, now it is centred on the student,

that is, we move away from the teacher as

the transmitting agent of the contents and

place the student in the centre of the

process (Serra, 2004);

• Concerning the attitudes the students are no

longer passive content receivers while the

teachers concentrate mostly on resource

management;

• The teacher is no longer the true holder of

knowledge at the same time that the student

no longer memorizes for he seeks to check,

discuss and find situations and solutions;

• The activities organized in order to value

the process of content transmission are

being replaced by the selection and

organization of contents and learning

resources;

• Transmitting knowledge is now less

expository and static and is becoming

interactive or in the form of dialogue (two

directions or multidirectional) and dynamic

(by using new methods and supports);

• The process of knowledge transmission has

to do with a life long training where the

teacher has the role of knowledge facilitator

or entertainer;

• Contrary to a stable and predictable

environment where the student was

dependent or passive, today we have a

troublesome and complex environment so

that what we value essentially is autonomy,

WEBIST 2005 - E-LEARNING

538

critical spirit and decision-taking, namely

by studying cases.

A Graduation is more and more a long term

contract with knowledge while its term is becoming

shorter and shorter due to the new demands and

skills the global markets impose.

Marcelo (2002) shares this opinion and supports

the idea that nowadays knowledge has an expiry

date, which forces us more than ever to establish

formal and informal guarantees so that the citizens

have to regularly keep up to date.

One of the political decisions with a stronger

impact on education in the last three years in the

European Union and consequently in Portugal was

the Bologne Act. Here a new educational spirit or

paradigm centred on learning has been proclaimed

“more than a social status opening potentialities of

interdisciplinary training with an easier

diversification and articulation of the basic trainings

with the specialized trainings” (Cruz, 2004).

However and also according to Cruz this new

paradigm needs time as it involves a cultural

adaptation and does not happen just out of an

administrative reform.

Therefore we couldn’t disagree more with the

thought of a General from Chile “we come to

university to study, not to think” (Sepúlveda, 2004).

Knowledge production takes place in schools of

different levels and areas and also in other

organizations such as enterprises, associations, and

so on. This integration allows the building of a new

knowledge that has to be apprehended by people and

organizations in the sense that the learning happens

to everyone for a lifetime.

3 THE TEACHING PROCESS:

FROM SCHOOL ATTENDANCE

TO VIRTUAL REALITY

The digital revolution has broken time and space

limitations and has generated a notion of a global

market independently of its nature and has made it

possible to take into account every client or group

of people or even interests individually (Molenar,

1998).

This revolution sets the Knowledge Age and

allows the emergency of new concepts at

economical, social, political and educational levels.

Concerning the latter we are watching “an

anarchistic growth of the trans-national education “

as a result of the “liberalization movement of

educational services essentially from the USA”

(Costa, Teixeira and Rei, 2004).

Thus it is essential to create a culture of virtual

education for the teachers, the students, the

institutions and the nation itself, in that it promotes

the knowledge outside school benches and responds

to the fears of those who really need it.

Those needs may be just short trainings on

specific subjects or disciplines and not necessarily

complete courses just as they are taught nowadays

even if they take place in semi-attendance situations.

It is therefore important to start as time is of the

essence and a non-organizational and country

position is losing competitiveness every day.

As believers of the potentialities the NICT bring

to the teaching process and particularly to the high

education, we have chosen a hybrid process, that is

attended lessons supported by a web page within the

School website (Business Administration College).

The reasons that have made us choose the semi-

attendance model were the following:

• To be able to respond to each student’s

pace, complemented by tutorship;

• To provide a preview over the academic or

informative contents which become

essentially a permanent aid of access to key

concepts, the nuclear structure and

examples, more than a mere consultation

item;

• To promote skills and abilities development

in a process of self-learning essential to

initiative and decision-taking.

This was a personal decision and aimed to be a

first experience to be adopted later on with a strong

support, specially by the night students of

Accounting and Finance (taking into account the fact

that their timetables often prevent them from

attending lessons), or with a promotion of the

courses in a virtual model concerning auditing and

accounting.

These goals imply joining two educational

models (school attendance and virtual lessons)

seeking to fit and adapt to the students traditional

studying rhythm, without missing teacher support

and at the same time to introduce and provide

support material beforehand as well as privileged

contacts with the teachers.

Hence we have created a new space of

communication between teacher and student that has

largely gone beyond the classrooms and promoted

learning as well as a whole new kind of

relationships.

Fortunately we have long ago abandoned the

straight technological view (automatic task handling,

of which invoicing, salary processing or accounting

are examples, as well as graph building), and

adopted a integrating perspective as a factor to be

considered at the organizations strategic positioning.

THE TEACHING OF AUDITING: FROM SCHOOL ATTENDANCE TO VIRTUAL SCHOOL

539

That strategic power allows the organizations

new ways of managing and organizing (Barbosa and

Gonçalves, 2004), reflecting a performance

improvement in the creation of value amidst its

business core.

By using the Internet as a resource the students

have access from anywhere within the net, in a

comfortable and in time way to the support materials

of the theory lessons and to the exercises as well as

the teachers and other schoolmates through the

electronic mail.

With this new model, in spite of its early state,

we promote:

• Within time access to the lessons’ contents;

• More comfort for each student’s needs

(specially working students to accede the

lessons’ contents;

• A more intense communication with the

teacher through the electronic mail in order

to ask questions anytime;

• An open space to announce lectures or open

lessons as well as other science events;

• The self esteem or positive reinforcement

by following and recognizing the student’s

work;

• A within time view of the lesson and,

consequently, a better preparation and

critical spirit.

However we may have to face some obstacles,

namely:

• Change resistance, concerning not only a

new learning attitude but also the working

tools;

• Different degrees of use by students of the

same class;

• Insufficient informatics knowledge;

• Absence of informatics instruments.

4 THE CASE OF THE DISCIPLINE

OF AUDITING

4.1 Introduction to the Discipline

The present paper is based on the discipline of

Auditing, which is taught in the third year of the two

phased Accounting and Finance Graduation in the

Business Administration College of the Setúbal

Polytechnic Institute, in Portugal.

The discipline’s goals are the understanding,

interpretation and work development of Auditing to

the Financial Exemplifications through means of

adequate procedure and working methods. We aim

to structure the role and responsibility of auditing as

well as of its professionals in the organization and in

the society, so that the principles, methods and

procedure of accounting and finance check up and

analysis are presented.

Just like all the other disciplines of this course,

auditing is divided in theory and practice, where the

latter is taught in three different classes (each

gathers a third of the theory class) in order to allow a

closer involvement and participation from the

students when analysing practical situations.

In the last three years we have tried to captivate

the students for the role of auditor and to the

importance of auditing and motivating them for a

more active and critical role in the process of

teaching/learning.

In a first phase in the theory lessons we have

used the expository method to teach the main

concepts concerning the discipline’s contents, but

have also given special attention to the interactive

method between teacher and students, developing

the essential role of the student to succeed in the

discipline. In order to reach the aims proposed by

the discipline we have created a Documentation

Portfolio, which gathers the Standard

Revising/Auditing by the Accountant Revisers Order

(AORO) used during an auditing as well as other

documents equally relevant.

Concerning the practical lessons we have gathered in

an Exercises Portfolio a set of practical situations as

far as auditing procedures are concerned, which are

relate to Balance Accounting and Result

demonstration, as well as practical exercises and

theoretical questions from previous years

examinations, being thus a priceless studying

instrument both for the practical lessons and to help

students learn the discipline’s contents.

We have also asked the students to work in

groups in order to develop some topics suggested by

the teachers aiming to promote the students

reflection on the problematic, and calling attention

to the professionals increased responsibility.

Nevertheless the development and the use of the

New Information and Communication Technologies

(NICT) by some students and the job market

demands became another working instrument and a

complement of the learning process to which the

teachers of Auditing would not be indifferent.

Thus we have decided to build a web page for

the discipline of Auditing with the School site

(http://www.esce.ips.pt/auditoria

), which will allow

a larger interactivity between teachers and students

and contribute to a better learning.

We have privileged the students active and

critical participation through links with suggestions

and comments to the teachers mails, believing that it

is a crucial factor both for school success and for the

improvement of the process of teaching/learning.

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540

Figure 1: Web Page of the Discipline of Auditing*

We have designed a web page, which would

allow an easy access to the different contents

enabled this way. So the web page is divided in

seven key points (Figure 1):

• Introduction – students have access to

the programme, the summaries, the

discipline timetable and teachers

tutorship times, the extra contact

supports (phone, e-mails) and links

directed to national and international

organisms, namely: Stock Market Board

(CMVM), Accounting Standards Board

(CNC) Certified Accountants Society

(CAS), Portuguese Institute of Internal

Auditors (CTOC), Official Accountants

Order (OROC), American Institute of

Certified Public Accountants (AICPA),

Financial Accounting Standards Board

(FASB), International Accounting

Standards Board (IASB), International

Federation of Accountants (IFAC) and

Information Systems Auditing and

Control Association (ISACA);

• Theoretical Lessons – Power Point

slides concerning the following week’s

theoretical lessons are provided, divided

in chapters, in order to allow a stronger

classroom involvement;

• Workshops – the lessons planning is

provided as well as the access to the

exercise book and practical cases;

• Support material – gathers a set of

theoretical and practical information

essential to a good development of the

discipline, some extras (forms needed to

the auditing work) and tests and

examinations from previous years;

• Evaluation – highlights the evaluation

system and its calendar, as well as the

students marks;

• Announcements – information

concerning the dates of events and

others;

• Site map.

*Note:

Apresentação – Presentation

Aulas Teóricas – Theory Classes

Aulas Práticas – Training Classes

Doc. Apoio – Documents of Support

Avaliação – Valuation

Avisos – Notices

Mapa Site – Map of the Site

Dear Students and Visitors

The Development of this page is a first project

by a group of teachers from the Business

Administrations Department who understand that the

New Information and Communication Technologies

(NICT) are an additional working tool and a

complement of learning process.

This new practice allow a higher interactivity

among teachers and students as well as the

adaptation of personalised pedagogical strategies,

adding to a better learning in that it is of easy access,

comfortable and can used endless times.

At no time can the page consultation, even if

regular, replace the theoretical lessons or the

workshops as well as a closer study of the advised

bibliography.

THE TEACHING OF AUDITING: FROM SCHOOL ATTENDANCE TO VIRTUAL SCHOOL

541

It is absolutely convenient that the students visit

this page in that their active and critical participation

are crucial factors, both for their success and for the

improvement of the process of teaching/learning. It

is also an incentive for future students of our College

and a citizen duty.

Thank you very much for your visit. Come back

soon and good work!

Professor Doutor Francisco Carreira

Dr.ª Conceição Aleixo

4.2 Study Characteristics

The population target is made up of the student

enrolled in the discipline of Auditing in the year

2003/2004, which sums a total of 80 students,

knowing that anyone in the world could have access

to this page.

The study has a double feature: one is

quantitative (based on the web page visits, both the

in terms of access and the information available) and

a qualitative one (based on a questionnaire to the

target population in which we aimed to assess the

relevance and opportunity of this new working tool

in the process of teaching/learning).

We have used counters both in the main page

and in the pages to accede to the different content

information in order to count the visitors to the web

page, and to be able to know at any time the number

of visits to each of the different menus. The counting

was carried out from March to September (semester

in which the discipline is taught, although the

lessons only take place from March to June) in two

distinct ways:

a) Constant counting – In the end of each

month;

b) Variable Counting – Immediately after

the publication of the discipline’s

evaluation.

The questionnaire carried out in the end of the

semester to the target population involved 80

students and is divided in two distinct parts:

• Characterization of the enquired students

in order to obtain some information,

namely age, sex, residential area and e-

mail;

• Specific aspects made up of eleven

closed questions scored from 1 to 4

corresponding 1 to “of very little

importance” and 4 to “very important”

and an open question. This part aimed to

know the students’ opinion concerning

the importance and use of the web page

of the discipline of auditing in the

Business Administration College in

trying to improve the teaching/learning

process.

We got 70 answers to the questionnaire, which

represents a handout tax of 88%.

4.3 Results

4.3.1 Visits to the web page

Concerning the constant count and according to

Figure 2, we have found that the main page

registered an average access between ten and

thirteen daily visits, with a higher access in April

and May, which translates the students interest for

the page of the discipline.

Figure 2: Visiting daily average to the Page of Auditing

From the page analysis according to the offered

menus – that is the available contents (Figure 3) –

we can see that the Theoretical Lessons, Support

Documentation and Presentation are the contents the

students look up the most every month, surely due to

the fact that these contents are available throughout

the lessons.

We highlight the month of June specially due to

a probable preparation of the students for the

evaluation test. Concerning the menu of Evaluation

we have seen that the visits percentage in May, July

and September were quite significant, as the

evaluation results were published then.

As far as the menu workshops are concerned,

there is an inferior number of visits, once that the

Exercise Book is available in its whole right at the

beginning of the semester. We highlight as well the

menu of Announcements which reached in April a

percentage of visits higher than 15%, which is

related to the students interest in taking part in

events concerning the discipline, as shown in Figure

Mar Apr May Jun Jul Aug Sep

WEBIST 2005 - E-LEARNING

542

Figure 3: Visits to the Web Page of Auditing per Menu

In what the variable count is concerned and

which was carried out right after the publication of

the evaluations we can see an increase in the visits to

the menu Evaluation, specially right after their

publication, as shown in Figure 4.

This menu was quite visited when the

evaluations were published, although with a minor

impact at the time of the appeal evaluation

(September) and when the percentage of visits

decreased significantly, surely due to the reduced

number of students who did this examination

Figure 4: Visits to the Web Page of Auditing per Menu

and after publishment of examinations

4.3.2 Questionnaire

a) Characterization

Concerning the students enquired we found out that

84% is less than 25 years old, only 6% is older than

31 and 10% of the students are between 26 and 30

years old, as shown in Figure 5. About 68% of the

enquired students are from the male sex.

Figure 5: Student’s age

b) Specific aspects

Of the 12 questions in the enquiry, we will only talk

about those important to assess the students

acknowledgement relating to the web page created.

One of the questions asked has to do with the

adaptation of the Information and Communication

Technologies (ICT) by the students of auditing or of

other students.

From analysing Figure 6 we can see that 75% of

the students acknowledge that the teachers of

auditing consider adapting the ICT very important as

an essential instrument in the process of

teaching/learning, against 25% of the teachers of the

remaining disciplines of Accounting and Finance

and 15% of the other disciplines of the course.

Figure 6: Teaching ICT adaptation

When questioned about the implications of the

use of the web pages in the process of

teaching/learning the answers are uniform about the

reduced impact relating to the uninterest for the

attendance lessons, in the loss of contact with the

teachers, in the students passivity and in the

disorganization of the teaching/learning process.

10%

15%

20%

25%

30%

Mar Apr May Jun Jul Aug Sep

Introduction Theoretical lessons Workshops

Support material Evaluation Announcements

Site map

84%

10%

up to 25 26-30 over 31

10%

20%

30%

40%

50%

60%

70%

80%

Teachers of Auditing Teachers of the

remaining disciplines

of Accounting and

Finance

Teachers of the other

disciplines

Of very little importance Little importance

Important Very important

10%

15%

20%

25%

1st evaluation

May

2nd evaluation

Jul

Final Exam

Jul

Resource Exam

Sep

Main Page Introduction Theoretical lessons

Workshops Support material Evaluation

Announcements Site map

THE TEACHING OF AUDITING: FROM SCHOOL ATTENDANCE TO VIRTUAL SCHOOL

543

Figure 7: Implications of the use of the web pages in the

process of teaching/learning

In what the limitations in the use of the internet

web pages are concerned, from the answers given

we can see the absence of difficulties, both about the

management of technology performed by the school

and teachers and students insufficient training, as

shown in Figure 8.

Figure 8: Limitations in the use of the web pages in

disciplines

As you can see in Figure 9, most students have

considered that the web page of the discipline of

auditing contributes to increase their academic

performance, their interest for the discipline and for

the ICT, where 40% of the students have considered

it important and about 30% have considered it very

important

Figure 9: Web page contribution to the discipline of

Auditing

At last, when questioned about the presentation,

functioning and contents of the web page of the

discipline of auditing, about 75% of the students

have considered it very important.

Figure 10: Opinion about the web page of Auditing

5 FINAL OBSERVATIONS

The pedagogical experience carried out in the

discipline of Auditing is an important challenge in a

society that has to evolve concerning the process of

teaching/learning. Adopting new pedagogical

methods comes naturally, when trying to change the

paradigm resorting to the New Information and

Communication Technologies.

The goal we aimed to reach by creating the web

page for the discipline of Auditing has allowed to a

certain extent a consideration about teaching both in

terms of school attendance and a virtual school and

we have concluded that the students have adopted

this teaching methodology, showing a stronger

interest in the discipline, and at the same time

allowing them to develop their critical spirit. From

the analysis to the visits to the web page and the

10%

15%

20%

25%

30%

35%

40%

45%

50%

Uninterest school

attendance

Loss of contact

with the teachers

Students

passivity

Disorganization of

the

teaching/learning

process

Of very little importance Little importance

Important Very important

10%

20%

30%

40%

50%

60%

Technological

management

Teachers

insufficient training

Students

insufficient training

Of very little importance Little importance

Important Very important

10%

20%

30%

40%

50%

60%

To increase

academic

performance

To increase

discipline interest

To increase ICT

interest

Of very little importance Little importance

Important Very important

10%

20%

30%

40%

50%

60%

70%

80%

Presentation Functioning Contents

Little importance Important Very important

WEBIST 2005 - E-LEARNING

544

questionnaire carried out to the students in the year

2003/2004, we have registered a good adaptation to

this new method that has interconnected the school

attendance with the virtual school and has doubtfully

allowed an improvement in the students academic

performance and interest for the discipline.

We believe we have moved forward towards a better

knowledge of the process of teaching/learning in the

Knowledge Age, by focusing not on the teacher but

on the student and responding to his motivations,

interests and stimulating his critical capacity.

However and because we are only at an early phase

in this kind of work, there are limitations, namely

the impossibility of comparing this methodology

with different school years. Therefore it is our aim to

develop this work for some more years in order to

analyse at a long term the value that comes from

using the virtual school and the real implications in

the improvement of the process of teaching/learning.

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