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Using Mini-Cases to Develop AICPA Core Competencies

Advances in Accounting Education: Teaching and Curriculum Innovations

ISBN: 978-1-78441-588-4, eISBN: 978-1-78441-587-7

Publication date: 5 January 2015



The subject area of the assignment is financial accounting and AICPA core competency skill development. This instructional tool enhances coverage of financial accounting topics in undergraduate Intermediate Accounting courses and graduate level Financial Accounting courses.


This paper provides a series of mini-cases which can be assigned to students to complete either in writing, through a brief presentation or both. Assignments can be completed on an individual basis or as a group. This provides flexibility for targeting different skill sets.


Mini-cases are short and less time-consuming than traditional cases, so instructors can use multiple assignments with different formats in a single semester. This provides students the opportunity to improve skills over a number of assignments within a semester.

Practical implications

A list of supplementary materials is made available and includes sample mini-cases, sample search results from the AICPA Codification, and sample memorandums.


The mini-cases provided in this paper are designed to facilitate the development of AICPA core competencies. This includes communication and leadership skills, strategic and critical thinking skills, problem solving, anticipating and serving evolving needs, synthesizing intelligence to insight, and integration and collaboration.




We would like to thank the editor and the two anonymous reviewers for their helpful suggestions. The appendix with additional case materials is just one outcome of their careful reading of the paper and suggestions for improving it.


Brenner, V.C., Jeancola, M.M. and Watkins, A.L. (2015), "Using Mini-Cases to Develop AICPA Core Competencies", Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 16), Emerald Group Publishing Limited, Leeds, pp. 21-44.



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