Enhancing the Undergraduate Accounting Curriculum to Augment Core Competencies

Abstract

The AICPA strongly suggests that accounting educators constantly monitor existing course offerings for content and relevance. To assist in this goal, the AICPA provides a list of various “core competency” skills that are recommended for future accountants (AICPA, 2013a). We review some of these skills and discuss how we incorporate them into an accounting elective course at a private liberal arts institution. Using a series of modules specifically designed to address various core competencies, students are able to obtain both knowledge and skills that will be useful in their future accounting careers. Based on student perceptions collected at the beginning and end of the semester, the class was successful in augmenting competencies relating to aspects of research and communication.

Citation

Andre, S.M. and Smith, B.L. (2014), "Enhancing the Undergraduate Accounting Curriculum to Augment Core Competencies", Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 15), Emerald Group Publishing Limited, Leeds, pp. 59-78. https://doi.org/10.1108/S1085-462220140000015002