Does paper-based case study still matter in auditing education? Evidence from Indonesian auditors

Anda Dwiharyadi

doi:10.54957/akuntansiku.v4i2.1685

Authors

Anda Dwiharyadi Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/akuntansiku.v4i2.1685

Keywords:

Auditing education, Curriculum relevance, Paper-based case study, Professional perceptions

Abstract

Amid the accelerating digital transformation in accounting education, this study explores whether paper-based case studies (PBCS) continue to hold pedagogical value in auditing education. While digital tools such as AI, data analytics, and computer-assisted audit techniques are increasingly integrated into curricula, many institutions-particularly in emerging economies like Indonesia-retain traditional instructional methods due to infrastructural and cultural factors. This study investigates the perceptions of 127 Indonesian professional auditors regarding the relevance of PBCS in current audit education. Using a descriptive quantitative approach, data were collected via an online Likert-scale questionnaire and analyzed using measures of central tendency and dispersion. The findings reveal a generally favorable perception, with a mean score of 4.09 and a mode of 4 (Agree), suggesting that auditors still view PBCS as a relevant and effective tool. The study concludes that while digital integration is essential, retaining PBCS-particularly in blended formats-can support foundational audit competencies and ensure pedagogical inclusivity. These insights have practical implications for curriculum designers aiming to balance innovation with contextual realism in audit education.

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