ERIC Number: EJ1391497
Record Type: Journal
Publication Date: 2023
Pages: 14
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-1947-1017
EISSN: N/A
Available Date: N/A
Exposing Students to a Simulation of the Online Platform Used by the South African Revenue Service
du Preez, Hanneke; Hill, Tanya; Coetzee, Liza; Motsamai, Lungelo; Stark, Karen
Journal of Research in Innovative Teaching & Learning, v16 n2 p139-152 2023
Purpose: Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience. In order to bridge this gap in practical skills, a computer simulation was developed based on the e-filing platform of the South African Revenue Services (SARS). Students were exposed to this self-developed computer simulation to answer the question: to what extent will the e-filing simulation improve students' confidence to practically apply their theoretical knowledge? Design/methodology/approach: The research applied a pre-post questionnaire research method to gauge the students' ability to apply their theoretical knowledge to a practical scenario before and after the simulation. Findings: From the results, it is apparent that the students were inspired with confidence in getting to terms with the application of their theoretical knowledge in a real-life scenario. The computer simulation provided the platform for learning to take place in a practical environment without the risk of errors that would translate into real financial consequences. Originality/value: The contribution of this research can be found in a teaching intervention that may support the training of future tax professionals in practical application skills. The contribution can be extended to the enhancement of education in the field of taxation, particularly with the results' showing that the students experienced high levels of increased confidence in their application of theoretical knowledge to real-life scenarios.
Descriptors: Computer Simulation, Computer Software, Foreign Countries, Taxes, College Students, Self Efficacy, Teaching Methods, Student Attitudes
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: South Africa
Grant or Contract Numbers: N/A
Author Affiliations: N/A