Implications Of Harmonious Core Competencies Suggested By The Wscuc, Aacsb, Aicpa And Pathways Commission To Accounting Educators

This paper compares and analyzes the core competencies for undergraduate degrees suggested by the Western Association for Schools and Colleges (WASC) Senior College and University Commission (WSCUC), the Association to Advance Collegiate Schools of Business (AACSB), the American Institute of Certified Public Accountants (AICPA), and the Pathways Commission. Each set of these organizations’ suggested core competencies are harmonized to one another. As a result, accounting faculty can simultaneously teach business students to attain learning objectives both at the institutional level and program level, as well as core competencies desired for accounting professionals. Accounting faculty can introduce and reinforce common sets of core competencies, suggested by various bodies, to undergraduate business students in lower and upper accounting courses of the Bachelor of Science in Business Administration (BSBA) program. Accounting faculty will certainly shoulder the responsibility of mastering undergraduate accounting students’ in-depth knowledge of a major area (accounting) within the BSBA program