Skills Developed Through Problem-Based Learning Approach and its Benefits to Auditing Students in Higher Institutions in Developing Countries: A Literature Review

Abstract

Teaching approaches play a pivotal role in students' performance. Students' performance is not only measured by throughput but also by the skills they possess to perform tasks relating to their disciplines. Problem-based learning (PBL) has been widely used in other disciplines such as medicine, science, and engineering. However, the adoption thereof in accounting education is limited. With PBL, students are presented with unstructured real-life problems and work in teams. The ability to ask further questions from the facilitator and relevant additional information form part of PBL. This study found through a literature review that skills associated with PBL that can benefit Auditing Students include problem-solving, teamwork, communication, critical thinking, and self-regulated learning. It is recommended that Auditing educators consider implementing PBL for Auditing Students to develop various skills and improve students' performance. PBL is recommended as a pedagogical approach that equips students with various skills and can be used to enhance students' performance