This is a public discussion  public

The objectives of this discussion group are to:

  1. Facilitate a dialogue regarding the framework for accounting education developed by the Joint IMA/MAS Curriculum Task Force and presented in Lawson et al., “Focusing Accounting Curricula on Students’ Long-Run Careers: Recommendations for an Integrated Competency-Based Framework for Accounting Education,” Issues in Accounting Education (2014, forthcoming)—a framework that defines required competencies of accounting and finance professional working in a variety of organizational settings;
  2. Provide a forum for discussing strategies and concrete examples of curricular integration, with the goal of implementing the general education framework developed by the Task Force; and
  3. Engender a discussion of additional implementation issues associated with the proposed educational framework.

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  • David E Stout
    Focusing Accounting Curricula on Students’ Long-Run C...2
    abstract posted January 3, 2014 by David E Stout, tagged article A 
    Focusing Accounting Curricula on Students’ Long-Run Careers: Recommendations for an Integrated Competency-Based Framework for Accounting Education
    Raef A. Lawson, Ed Blocher, Peter C. Brewer, Gary Cokins, James E. Sorensen, David E. Stout, Susan K. Wolcott, Marc Wouters

    Professional organizations, accrediting bodies, and accounting educators have defined the entry-level competencies required of accounting students who are interested in a public accounting career. However, definitions of the competencies required by all accounting students for long–term career requirements are lacking, as is an understanding of how to develop these competencies within the accounting curriculum. In 2010 the Institute of Management Accountants (IMA) and the Management Accounting Section (MAS) of the American Accounting Association (AAA) formed a Task Force to address these issues and make curriculum recommendations for all accounting majors.  This paper is a report of that Task Force.  It is responsive to the recent call to “connect the accounting body of knowledge to a map of competencies …” and to create “… curricular models for the future” (Pathways Commission 2012, 37, 75), and it include a literature review that spans the scope and focus of accounting education, the value proposition for accounting (i.e., specification as to how accountants today, working in a variety of settings, add organizational value), and the importance of competency integration. This review leads to four recommendations: First, accounting education should be oriented toward long-term career demands. Second, the focus of accounting education should include organizational settings beyond the current focus on public accounting/auditing. Third, educational objectives should reflect how accountants add organizational value. Fourth, these objectives should be developed as integrated competencies. These recommendations lead to the competency-based educational Framework presented in this paper. This Framework is intended to apply to a variety of career paths including, but not limited to, public accounting. The paper concludes with a call to accountants in all areas to participate in further development of the Framework. 

    journal title:
    Issues in Accounting Education

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Task Force Members

Raef A. Lawson (Chair), Institute of Management Accountants (IMA)

Edward J. Blocher, University of North Carolina, Chapel Hill

Peter C. Brewer, Wake Forest University

Gary Cokins, Analytics-Based Performance Management LLC

James E. Sorensen, University of Denver

David E. Stout, Youngstown State University

Gary L. Sundem, University of Washington (Emeritus)

Susan K. Wolcott, WolcottLynch and CA School of Business

Marc J. F. Wouters, Karlsruhe Institute of Technology, Germany