Accounting curriculum revision: Stakeholder perceptions regarding prioritization of AICPA Core Competencies in Nebraska.

摘要

The practice of accounting has changed drastically in the last 25 years. Subsequently, stakeholder groups have called for extensive accounting curriculum revision in postsecondary education. Suggested changes were often not content-related, but rather related to development of students' competencies in areas such as communication, critical thinking, teamwork, and independent learning.;Since 1998, the AICPA has sponsored development of the AICPA Core Competency Framework for Entry into the Accounting Profession. It includes 20 competencies in Functional, Personal, and Broad Business Perspective categories, and development Levels 1, 2, 3, and 4 within each competency. The extensiveness of change required to move from content-based to competency-based curriculum requires prioritization of competencies and definition of desired levels of their development relative to an institution's unique mission and environment.;The purposes of this study were to (1) elicit and compare Nebraska major employers', accounting practitioners', and accounting faculty perceptions regarding relative importance of AICPA Core Competencies an entry-level accountant should possess, (2) elicit and compare Nebraska major employers, accounting practitioners, and accounting faculty perceptions regarding level of development for each competency an entry-level accountant should possess, and (3) compare perceptions between Nebraska public and private accounting practitioners.;The study found that (1) employers and practitioners agree that the highest priority competencies are Communication, Professional Demeanor, Interaction, Problem Solving/Decision Making, and Measurement; (2) employers and practitioners agree that Communication, Professional Demeanor, and Interaction should be developed to Level 3, that International/Global Perspective should be developed to Level 1, and that all other competencies should be developed to Level 2; (3) faculty differ somewhat from employers and practitioners in perceptions of importance and level of development of competencies; they emphasize the more traditional competencies of Measurement and Reporting and often desire competency development to higher levels; (4) all groups agree that most Personal competencies have highest priority and that Broad Business Perspective competencies have lowest priority; and (5) there are few significant differences between public and private accountants in prioritization of the competencies; public accountants do ascribe greater importance to the CPA firm-related competencies of Research and Leverage Technology to Develop and Enhance Functional Competencies.