作者
Margaret Healy, Elaine Doyle, Hugh McBride, Patrick Buckley, Michael Farrell
发表日期
2020/12/31
期刊
Accounting, Finance & Governance Review
卷号
26
期号
1
出版商
Irish Accounting & Finance Association
简介
Focusing on a shared desire to reflect the reality of tax in practice for their students, the group-based project sought to increase students' awareness of ethical tax issues and understanding of international corporate tax planning opportunities and techniques–all whilst conducting group work with students in another country. The result was a culturally enriching experience for lecturers and students alike, with clear potential to provide insight into the complexity and challenge of ethical decision-making in taxation, whilst also enhancing students' cultural sensitivity. Originating as an unintended consequence of a random conversation at a taxation conference, their work has expanded into an action research project investigating an intercultural teaching exercise in the domain of international taxation. Dr Patrick Buckley outlined the use of gamification as a pedagogical tool in the context of a large taxation module …