Do Your Students Know What They Don't Know? An Accounting Competencies Strategy

Author:

Butler Maureen G.12,Church Kimberly Swanson3ORCID,King Gail Hoover4ORCID,Spencer Angela Wheeler5ORCID

Affiliation:

1. Vistra Communication

2. The University of Tampa

3. Missouri State University

4. Washburn University

5. Oklahoma State University

Abstract

ABSTRACT This experiential learning strategy engages students to increase awareness of professional core competencies recommended by professional organizations. This activity allows students across the accounting curriculum to explore competencies to bridge the professional skills gap and develop a plan to acquire these necessary skills. The strategy activities include (1) initial class discussion; (2) personal SWOT analysis; (3) research of a professional competency framework; (4) personal assessment of competencies, including demonstrative examples, analysis of personal skill development experiences and self-rating of skills; (5) reflective group discussion to identify gaps in individual student's skills assessment; (6) individual competency development plan for underrated skills; and (7) summary discussion of strategies for how to acquire/improve skills for career success. The result of this activity is that students are introduced to a process they can use throughout their academic and professional careers to facilitate the acquisition of necessary skills for success as an accounting professional.

Publisher

American Accounting Association

Subject

Education,Accounting

Reference31 articles.

1. American Institute of Certified Public Accountants (AICPA). 2018. AICPA pre-certification core competency framework. Available at: https://www.aicpa.org/interestareas/accountingeducation/resources/corecompetency.html

2. Black W. H. 2012. The activities of the Pathways Commission and the historical context for changes in accounting education. Issues in Accounting Education27 ( 3): 601– 625. https://doi.org/10.2308/iace-50091

3. Bolt-Lee C., and FosterS. D. 2003. The core competency framework: A new element in the continuing call for accounting education change in the United States. Accounting Education12 ( 1): 33– 47. https://doi.org/10.1080/0963928031000074486

4. Brewer P. C., Sorensen J. E. and StoutD. E. 2014. The future of accounting education: Addressing the competency crisis. Strategic Finance ( August): 29.

5. Brickner D. R., and EtterE. R. 2008. Strategies for promoting active learning in a principles of accounting course. Academy of Educational Leadership Journal12 ( 2): 87– 93.

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