This simulation was administered approximately four weeks into the 12-week course as a group examination.1 It was worth 15 percent of the overall course grade. Before this simulation, all students had individual deliverables (homework assignments) and individual assessments (a test worth 10 percent) on most technical accounting competencies in this simulation. Groups were largely self-selected, with the instructor allocating students who could not find a group on their own. Given the dynamic education environment educators and practitioners have endured and gained proficiency in since March 2020, students were permitted to choose how and when they would work to complete the simulation.
Consistent with the simulation’s development and evaluation, a group debriefing session for students was cohosted by a university instructor, Deloitte Canada Greenhouse Consultants, and Deloitte Canada Audit & Assurance employees. The session was delivered via synchronous virtual Zoom meeting and was approximately 90 minutes long. The debrief started...
