Technology Agility Supported by a Growth Mindset: A New Requirement for Accounting Curricula

Author:

Baldwin Amelia Annette1ORCID,Chiu Victoria2,Liu Qi3ORCID,Muehlmann Brigitte4ORCID

Affiliation:

1. University of South Alabama

2. SUNY at Oswego

3. University of Rhode Island

4. Babson College

Abstract

ABSTRACT Technology agility among accounting graduates and faculty is required by AACSB in Standard A5. Similarly, recent CPA exam changes call for emphasis on data analytics, digital acumen, and a strong foundation in technology in order to prepare new CPAs to deal with emerging technologies. This article provides a resource for accounting faculty and program leaders who are embracing technology agility. It explains the role of technology agility as a leading indicator of business agility and addresses the curricular components to which accounting educators are expected to apply it. The growth mindset in both faculty and students is discussed. The shared pedagogical concerns in information systems and data analytics disciplines are described. Design thinking is introduced as an approach to develop growth mindset, a creative thinking tool and a strategy follow. Faculty and academic unit leaders are encouraged to practice technology agility in accounting and to embrace it in all courses.

Publisher

American Accounting Association

Subject

Computer Science Applications,Accounting

Reference76 articles.

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2. American Institute of Certified Public Accountants (AICPA). 2018. Pre-certification core competency framework. https://us.aicpa.org/content/dam/aicpa/interestareas/accountingeducation/resources/downloadabledocuments/aicpa-pre-certification-core-compentency-framework.pdf

3. American Institute of Certified Public Accountants (AICPA). 2022. Maintaining the relevance of the uniform CPA examination. https://www.asbpa.alabama.gov/PDF/Exposure%20Draft%20Maintaining%20the%20%20Relevance%20of%20the%20Uniform%20%20CPA%20Examination%C2%AE%20(1).pdf

4. American Institute of Certified Public Accountants (AICPA) and National Association of State Boards of Accountancy (NASBA). 2021. CPA evolution model curriculum. https://www.thiswaytocpa.com/collectedmedia/files/cpa-evolution-model-curriculum.pdf

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