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- Title
The Accounting Profession’s Competency Framework: Course Design and Assessment for Professionalism.
- Authors
Stone, Mary F.
- Abstract
Various members of the accounting profession have formulated frameworks which define the core competencies accountants should possess as they enter the workforce. The American Institute of Certified Public Accountants (AICPA), as well as the Institute of Management Accountants (IMA), and accounting academic researchers have published their own versions of the knowledge areas and skills desired by the profession. Accounting educators need to evaluate their curricula in light of the professional competencies, in order to determine where modifications to content or pedagogy need to be implemented. Current curricula do an adequate job of delivering and assessing technical competencies, but spend less effort fostering and assessing “soft skills and behaviorsâ€. This paper presents suggestions for course design and course assessments in order to foster additional accounting competencies. The focus will be on fostering professional and ethical competencies through clear communication of behavioral expectations, and the subsequent measurement of the behaviors.
- Subjects
AMERICAN Institute of Certified Public Accountants; INSTITUTE of Management Accountants (Organization); ACCOUNTANTS; MANAGEMENT accountants; PROFESSIONS; PROFESSIONALISM; CORE competencies
- Publication
Business Education Innovation Journal, 2020, Vol 12, Issue 1, p132
- ISSN
1945-0915
- Publication type
Article