The application of experiential learning for forensic accounting students: the Mock trial

ABSTRACT

Designing and implementing accounting programms that develop relevant skills for industry are in greater demand from practitioners. In accounting courses, complex topics may require an approach beyond traditional lectures and workshops. Experiential learning provides an alternative approach and is particularly relevant to forensic accounting students where legal rules and processes are taught. This paper presents the results from implementing Kolb’s experiential learning model including a mock trial to improve student learning on the role of the forensic accounting expert witness. The study is a qualitative design and examines a collection of reflective writing accounts of student experiences over three years. Using Kolb’s four-stage cyclic model, the paper examines student learning outcomes and how learning was enhanced from the experience. Findings from this study identify that active learning and continual feedback are critical to student learning and that complex topics can be better understood with practical experience.

KEYWORDS:

• Experiential learning
• forensic accounting
• mock trial
• complex law

Disclosure statement

No potential conflict of interest was reported by the author(s).