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Service-Learning as a Practical Approach to Teaching Auditing

Andrew Bashore and Matthew Phillips
Ohio Northern University

Business pedagogy can be more effective for students and business through a hands-on, practical approach rather than traditional lectures.  The Pathways Commission of the AICPA and AAA recommended we “develop curriculum models, engaging learning resources, and mechanisms for easily sharing them as well as enhancing faculty development opportunities in support of sustaining a robust curriculum” (American Accounting Association 2012 p. 12; Hawawini 2005).  In this article, we present a method to teach auditing.  We identify a few articles integrating service-learning opportunities into a business school environment (Tonge and Willett 2012; Govekar and Rishi 2007).  Our student teams performed agreed-upon procedures at three small churches.  Qualitative data from both students and church personnel support this pedagogy.  We develop practical implications for upper-level undergraduate business courses.

Journal of the North American Management Society