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Pathways
Commission

Inspired Recommendations

Pathways
Inspired

#1: Our Profession #2: Future Faculty #3: Research & Teaching #4: Our Curricula #5: Our Students #6: Our Data

Recommendation #4 
 

Mission:
Develop curriculum models, engaging learning resources, and
mechanisms for easily sharing them as well as enhancing
faculty development opportunities to sustaining a robust curriculum.

IMA-AAA MAS Integrated Competency-Based Framework for Accounting Education

A joint task force sponsored by the Management Accounting Section (MAS) of the American Accounting Association (AAA) and Institute for Management Accountants (IMA) has been working since 2010 on developing curricular recommendations for accounting education – with a focus on the need for more integration to best prepare students for their future careers. 

IMA-AAA Integrated Competency-Based Framework

While the group continues its work in this area, so far three articles have been published highlighting elements of the competency integration framework emerging from their work; two in Issues in Accounting Education and one in Strategic Finance. Members of the task force having been sharing their work in presentations as well. 

Over the past 5 years, a large team of people have contributed to this work.  Those who have authored parts of the project are Edward J. Blocher, Peter C. Brewer, Gary  Cokins, Raef A. Lawson, Jan Taylor Morris, Karen V. Pincus, James E. Sorensen, Kevin D. Stocks, David E. Stout, Gary L. Sundem, Susan K. Walcott, and Marc J. Wouters.  They have received comments and feedback from academics and professionals, and hope that you will now join the conversation by participating in the discussions below.

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Articles

Raef A. Lawson, Edward J. Blocher, Peter C. Brewer, Gary Cokins, James E. Sorensen, David E. Stout, Gary L. Sundem, Susan K. Wolcott, and Marc J. F. Wouters (2014) Focusing Accounting Curricula on Students' Long-Run Careers: Recommendations for an Integrated Competency-Based Framework for Accounting Education. Issues in Accounting Education: May 2014, Vol. 29, No. 2, pp. 295-317.

Raef A. Lawson, Edward J. Blocher, Peter C. Brewer, Jan Taylor Morris, Kevin D. Stocks, James E. Sorensen, David E. Stout, and Marc J. F. Wouters (2015) Thoughts on Competency Integration in Accounting Education. Issues in Accounting Education: August 2015, Vol. 30, No. 3, pp. 149-171.

doi: http://dx.doi.org/10.2308/iace-51021

The paper follows up on Lawson et al. (2014), which reported on the work of a joint task force sponsored by the Management Accounting Section (MAS) of the American Accounting Association (AAA) and the Institute of Management Accountants (IMA) charged with the responsibility of developing curricular recommendations for accounting education. The current paper extends the discussion by examining possibilities for integrating foundational competencies and broad management competencies into the accounting curriculum, and for integrating across various accounting competencies. The paper provides a detailed example to illustrate its recommendations. The paper also discusses two implementation challenges related to curriculum integration and offers some thoughts for productively responding to them. Finally, the paper includes three appendices that contain an additional example and list additional resources for instructors to support curricular-integration initiatives in accounting.

Presentations

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