The Art of Perception—for Auditors

• In Event: Reception with Effective Learning Strategies Displays
  In Poster Session: Poster 9

Abstract

Purpose:

This exercise is designed to develop skills of observation and hone the ability to communicate critical information in an unbiased manner. Students contemplate works of art and practice skills of observation and clear, unbiased documentation. These skills are crucial for auditors who must guard against bias in their perception and communication.

Background:

This activity is inspired by the work of Amy Herman, the art historian who developed seminars for professionals in medicine, law enforcement and similar fields designed to sharpen perception and enable the transfer of critical knowledge. Her book, "Visual Intelligence: Sharpen Your Perception, Change your Life", uses several examples of fine art to test one’s powers of observation. Rather than use those images, I selected a painting I believe to be apropos for accounting students. “The Moneylender and His Wife” (circa 1514) by Quentin Metsys currently on display at the Louvre in Paris, lends itself to this project quite well.

Assignment:
Full Group: The instructor displays an image of “The Moneylender and His Wife” on screen. No information is provided, just the image itself.
Working individually:
Part 1: Students are asked to write a clear description of what they see without making any judgements.
Part 2: Students interpret and infer the meaning and intent of the image: Who are the characters, what is their relationship? What is significance of any of the props, clothing, etc.? Where might this scene be unfolding?

Using small groups and full group discussions the instructor walks students through the exercise demonstrating how the careful analysis and documentation can help to lead to correct conclusions and avoid jumping to conclusions.

Author

• Bonnie Brayton Kennedy, Salve Regina University