This presentation reports the preliminary results of the first implementation of the redesigned course, ACCT19064 Auditing and Professional Practice. The implementation was carried out in Term 1 2008 involving 630 students studying in FLEX mode and at regional and international campuses at CQUniversity Australia. Initial findings on the strengths and weaknesses of integrating the cognitive apprenticeship model in accounting education will be discussed. Results suggest that this model of learning has made significant positive impacts to the quality of student learning experience, and also highlighted certain challenges in facilitating this particular approach to learning and teaching. Overall, there is evidence to suggest that our attempts to increase the value placed on teaching and quality of student learning outcomes have yielded encouraging results for both the student cohorts and teaching staff.

1. Cognitive apprenticeship in accounting education A study focus on preparing students for the profession Nona Muldoon Jennifer Kofoed

9. Model for ACCT19064, T1, 2008 Process Expertise Workshops – 1 hr Tutorials – 1 hr Lectures – 2 hrs

11. Learning design: Modeling strategies Strategy Purpose Attendance/access rate Face to face lectures Provide access to expert knowledge/model processes Part of 80% minimum attendance requirement eLectures Provide multiple access to expert knowledge - audiovisual narratives 2007 – 3974 2008 – 798 Machinima 1, e.g. Michelle’s dilemma in the audit of Crebel Model authentic problems / model strategies for addressing problems Machinima 1 - viewed 2,011 times Study Guide Provide multiple access to expert knowledge - textual narratives/ model processes Print – distributed to all Digitised – 1,398 hits (module based access)

13. Learning design: coaching/scaffolding Strategy Purpose Attendance/access rate Face to face tutorials Provide formative feedback on individual tasks and discussion forum Part of 80% minimum attendance requirement Announcements Provide guidance on course expectations and time on tasks 1-2 scaffolding/ guidelines posts per week Group space Provide reciprocal learning opportunities, and guidance and feedback from “Audit Manager” 1,315 – Blackboard only for Flex students 5 per week for individual 3-5 teams per week Machinima 2.1, e.g. Jenny & Michelle providing orientation to the Sealant audit Jenny the “Audit Partner” & Michelle, the “Audit Senior” provide guidance on Sealant audit engagement Machinima 2.1 – accessed/viewed 954 times Study Guide Provide textual guidance for students ’ self-directed engagements Module-based – 1,398 Entire SG - 215

14. Audit Team 6 Audit Team 10 N = 5 N = 6 Posts = 392 Posts = 7 Weeks = 1-13 Used tools outside Bb, e.g. MSN

15. Discussion board interaction Discussion Board Posts Team 1 Team 2 Team 3 Team 4 Team 5 Team 6 Team 7 Team 9 Team 10 Teaching team 56 Audit Partner 166 Audit Manager 2 Flex students 1,315 127 98 111 110 173 392 138 159 7

16. Discussion board interaction This does not represent true numbers Tools outside CQU online environments were utilised heavily by a number of teams Discussion Board Posts Team 1 Team 2 Team 3 Team 4 Team 5 Team 6 Team 7 Team 9 Team 10 Teaching team 56 Audit Partner 166 Audit Manager 2 Flex students 1,315 127 98 111 110 173 392 138 159 7

17. Discussion board interaction Entire course site access T1 2007 – 187,689 – 630 students T1 2008 – 232,106 – 322 students Discussion Board Posts Team 1 Team 2 Team 3 Team 4 Team 5 Team 6 Team 7 Team 9 Team 10 Teaching team 56 Audit Partner 166 Audit Manager 2 Flex students 1,315 127 98 111 110 173 392 138 159 7

18. Learning design: fading Strategy Purpose Attendance/access rate Workshops Enable independent group-based engagements face to face to work on authentic dilemmas and ill structured problems Part of 80% minimum attendance requirement Group space Enable independent group-based engagements online to work on authentic dilemmas and ill structured problems Group discussion board postings, file sharing, email, chat – tba Personal Journal Enable self monitoring and document learning experience/ professional development Journal posts – 1,242 Unique posts – 254 *Some used manual journal Sealant Machinima 2.2 & 2.3 Enable self-directed engagements for individuals and groups Machinima 2.2 - 1,098 hits Machinima 2.3 – 1,068 hits Assessment tasks Test abilities toward achieving independence Exam queries T1 2007 Exam queries T1 2008 

21. Results: Final grades T1 2008 Less than 3% failure rate Campus AF NS DE RO F SE P C D HD Grand Total BDG 1 1 5 3 10 BNE 1 2 4 7 2 16 FLEX 3 2 1 9 15 12 5 47 GDC 2 1 3 6 MEL 4 4 2 2 35 28 3 78 MKY 6 3 2 11 NZDS 2 2 ROK 8 3 2 13 SYD 1 4 1 5 1 54 60 12 1 139 Grand Total 4 7 13 1 9 3 112 123 39 11 322

22. Results: Final grades T1 2008 Less than 3% failure rate The greatest part of the experience for me was feeling like we were a real audit team, learning together and conducting the audit together. Campus AF NS DE RO F SE P C D HD Grand Total BDG 1 1 5 3 10 BNE 1 2 4 7 2 16 FLEX 3 2 1 9 15 12 5 47 GDC 2 1 3 6 MEL 4 4 2 2 35 28 3 78 MKY 6 3 2 11 NZDS 2 2 ROK 8 3 2 13 SYD 1 4 1 5 1 54 60 12 1 139 Grand Total 4 7 13 1 9 3 112 123 39 11 322

31. Emerging model of learning Preparing students for the profession and beyond Reflective Practice Fading Modeling Scaffolding/Coaching Dependence Independence Novice Expert Developing Professional