Study of the accounting curriculum and its relationship with the values and competencies needed by the Puerto Rican accounting professionals for 2000--2009.

摘要

The purpose of this study is to investigate which is the perception Puerto Rican accounting professionals have about the importance of the values and skills they need for 2000--2009 and to examine the accounting program of five universities in Puerto Rico to determine if the students are being guided toward those skills and values. The study asked the following questions: (1) What do CPAs consider to be the most important values and competencies for 2000--2009? and (2) Are Puerto Rican universities preparing the students with these skills and values?; A questionnaire was mailed to a sample of CPAs to measure their perceptions about the importance of values and skills in the accounting profession. To determine if the students were guided toward those skills and values, the syllabus objectives of various program courses were analyzed using content analysis. A comparison of both analyses was made using rank analysis.; The content analysis revealed that students received instruction in each of the skills perceived as important by practitioners. However, some differences exist between the skills developed in the accounting program and the importance practitioners assign to them. The focus in the objectives of the syllabus is to develop the analytical and technical skills needed by practitioners rather than the development of values. For example, while practitioners ranked honesty as the most important value, the syllabus analysis revealed that competence was the value ranked as most important in the accounting program. Similarly, CPAs ranked writing skills higher than other technical skills. However, the content analysis revealed that writing skills were included in communication courses but not were sufficiently reinforced in other courses to ensure transfer of those skills to professional situations.; Although students that have completed the accounting program have the skills needed as an entry level in the accounting profession, the study revealed that the curriculum should include more activities addressed to the value-building process.; The results of this study should give accounting educators a new perspective about the essential skills and values needed in the profession in order to reengineer the curriculum and satisfy the demands of the stakeholder's needs for 2000--2009.