Example of excellence - Role-play in Accounting

In 2019, I had the pleasure of observing a very engaging and authentic form of assessment in Damien Lambert's class: role play based on storyboards of auditing scenarios that students have created. 

In this assignment, students are to demonstrate their understanding of the processes and activities involved in the planning, performance and conclusion of a financial report audit through the creation of a hypothetical scenario. The assignment also aimed to help students develop key skills and attributes of a effective auditor, according to a survey by Forbes and KPMG (2015):

This assessment format has been implemented in many Auditing and Assurance units, not only at Monash campuses but also in a graduate audit unit at San Francisco State University. With its four-year history and counting, this assessment has become a remarkable tradition. 

This year, I caught up with Damien, Ashna Prasad and Lisa Powell to learn more about how they have managed to successfully facilitate role play when students are not physically in the room. The answer is, unsurprisingly, technology. More specifically, empowering students to showcase their creativity through the use of technology. 

Which aspects of assessment design have stayed the same? 

• Students are in groups of 4-5 members
• Provision of written instructions
• Detailed marking guide for storyboard (group) and role play (individual and group evaluation)
• Group activities to help students connect with group members and build rapport
• Role-play/presentation tips videos created in collaboration with Monash Centre of Theatre and Performance
• Visual illustrations and visual performance art workshop run by a professional artist

What's new?

• Hybrid cohort: some groups met face-to-face, and some worked completely online
• Format of the role play performance: video submission, instead of live performance
• Instructional videos for the assessments and other resources
• Sample storyboard to demonstrate exemplars
• Feedback Fruits used to facilitate peer evaluation
• Students experienced less stress and anxiety of role-playing live, while showing more creativity through the creative process of making videos. 

Show time!

Here are some highlights from student performances. Enjoy!

These snippets of student role play are a testament to the power of students' creativity when they are given the space, guidance and autonomy to express it. The team and other colleagues have also written a paper about their teaching practice, and highlighted "enhanced creativity and human skills", as well as "high levels of engagement, motivation, and enthusiasm" among students. 

"Creativity in intelligence having fun." 

Albert Einstein

It goes without saying that contextualised and creative forms of assessment bring about challenges in terms of time, resources and student reception. Upon reflection, the team shared about a small minority of students who struggled with the lack of structure and ambiguity from the revised assessment format (Powell et al., 2015). Improvements such as more visual aids, video demonstrations and scaffolding towards dealing with ambiguous situations and uncertainties are in store for future student cohorts. 

How have you innovated to transform your teaching for a hybrid or online environment? We'd love to hear about your experience in the comments below. 

References:

Forbes Insights. (2015). Audit 2025: The Future is Now [White paper]. https://i.forbesimg.com/forbesinsights/kpmg_audit2025/KPMG_Audit_2025.pdf 

Powell, L., Lambert, D., McGuigan, N., Prasad, A., & Lin, J. (2020). Fostering creativity in audit through co-created role-play. Accounting Education, 29(6), 605-639. https://doi.org/10.1080/09639284.2020.1838929