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The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members.
The actual skill of oral debriefing is the art of asking relevant questions and when the answers are unclear or fudged, the asking of even more probing questions. In the world of evidential gathering where rigorous substantiation is a pre-requisite for all experiential learning, the oral route is often more valuable than anything extracted from ...
Ernesto Yturralde, experiential trainer and researcher, explains: "In the field of experiential learning methodology, the debriefing is a semi-structured process by which the facilitator, once a certain activity is accomplished, makes a series of progressive questions in this session, with an adequate sequence that let the participants reflect ...
In 2018 Thibault Le Texier, a French researcher, in his book, Histoire d'un Mensonge (The History of a Lie), questions the scientific validity and merit of the SPE. [26] He further discussed his critiques in an article published by the APA in 2019. Le Texier asserts his arguments using testimonies of those participants who were assigned as guards.
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