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The core competency framework: a new element in the continuing call for accounting education change in the United States

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  • Cynthia Bolt-Lee
  • Sheila Foster

Abstract

Professional accounting organizations and academicians in the United States have developed numerous frameworks and reports to address changes in the profession and to provide guidance for accounting educators in the implementation of curriculum change. In 1998, the American Institute of Certified Public Accountants (AICPA) released the Core Competency Framework for Entry into the Accounting Profession as an educational component of its CPA Vision Project. The online resource provides direct assistance to educators around the world in the implementation and assessment of the framework's recommendations. The purpose of this paper and the accompanying matrix, Comparison of US Accounting Education Frameworks with the Core Competencies, is to survey the history of contemporary American accounting education frameworks and compare earlier works with the most recent effort by the profession to recommend and institute accounting education change in the United States.

Suggested Citation

  • Cynthia Bolt-Lee & Sheila Foster, 2003. "The core competency framework: a new element in the continuing call for accounting education change in the United States," Accounting Education, Taylor & Francis Journals, vol. 12(1), pages 33-47.
    • Handle: RePEc:taf:accted:v:12:y:2003:i:1:p:33-47
    DOI: 10.1080/0963928031000074486
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    Citations

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    Cited by:

    1. Peggy Coady & Seán Byrne & John Casey, 2018. "Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 94-120, January.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2014. "A summary and analysis of education research in accounting information systems (AIS)," Journal of Accounting Education, Elsevier, vol. 32(2), pages 99-112.
    3. Pincus, Karen V. & Stout, David E. & Sorensen, James E. & Stocks, Kevin D. & Lawson, Raef A., 2017. "Forces for change in higher education and implications for the accounting academy," Journal of Accounting Education, Elsevier, vol. 40(C), pages 1-18.
    4. Sarah J. Marsh & Terrence R. Bishop, 2014. "Competency Modeling in an Undergraduate Management Degree Program," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(2), pages 47-60.
    5. Shirley Carr & Frances Chua & Hector Perera, 2006. "University Accounting Curricula: The Perceptions of an Alumni Group," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 359-376.
    6. Bostwick, Eric D. & Grant, Dustin Micah & Lambert, Sherwood Lane & Lucas, Patrick & Prescott, Gregory L., 2023. "Updating the MAcc curriculum in response to stakeholder needs and CPA exam changes: Resources and results from one School’s journey," Journal of Accounting Education, Elsevier, vol. 64(C).
    7. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Analysis of trends in the accounting education literature (1997–2016)," Journal of Accounting Education, Elsevier, vol. 41(C), pages 1-14.
    8. Kaciuba, Gail, 2012. "An instructional assignment for student engagement in auditing class: Student movies and the AICPA Core Competency Framework," Journal of Accounting Education, Elsevier, vol. 30(2), pages 248-266.

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