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Curriculum
Content and Delivery Methods (including Assessment)
Every institution must identify its constituencies (with
significant attention to "customers"). Although
there are numerous constituencies that are impacting
educational institutions, the primary driver of change to date
has been the "customers" -- here defined as the
employers. Therefore, a "customer focus" is
imperative in defining an educational institution's mission
and objectives. To a great extent, this drives both the
learning experience and the content of the programs.
The
vast majority of accounting programs have concluded that it is
inappropriate to design the content of their curriculum with a
focus on passing professional examinations, e.g., the CPA and
CMA exams. Although passing the exam is a major objective of
those students desiring to become certified, the changing
professional environment and the resulting changes in the
skill set necessary for success preclude a primary focus on
the exam. It is more important that students focus on the
development of sound critical thinking and research skills
that support a lifetime of learning than a set of rules and
procedures, many of which will likely change over a person's
professional life. In response to changes in the required
skill set, an AICPA task force is currently studying the
content of the exam and considering fundamental changes.
The
markets for accounting students will drive the "models"
of education, including delivery, content and pedagogy.
Factors such as geographical location, nature of the
predominant employers, nature of the student population, and
nature of the competitive advantage of a particular
institution, will impact the focus of the educational
experience and career opportunities of students. For example,
an institution located in a rural location with potential
employers being primarily industrial firms may choose to focus
its curriculum on managerial accounting and information
systems rather than on preparation toenter public accounting.
The curriculum might even concentrate on one or more specific
industries.
A few
elements of necessary change in delivery methods have been
clearly articulated and developed since the late 80's in the
work of the Bedford Committee, the Big "8" White
Paper and the efforts of the Accounting Education Change
Commission. These elements pertain to the pedagogy and
learning methods used in accounting education (including case
method, group work, focus on communication skills, etc.). Many
educational institutions that focus on accounting education
have made progress in these areas. Also, there is an
increasing emphasis in the profession on the value of
life-long learning and developing the skills necessary to
sustain it. As a result, many colleges and universities have
made a commitment to focus on developing learning skills in
their classrooms.
Another
element is globalization, which has been and will continue to
be a focus of business education. Some schools have made clear
strides, such as incorporating an appreciation of the
importance of global issues in their curriculum, in their
joint ventures with international institutions, their
experiential learning in other countries and the increasing
mix of international students in the classroom. Viewed from
another perspective, technology will greatly facilitate our
ability to implement cross-border educational efforts in the
future. Video conferencing via the web, for example, allows
those in remote sites to work as if they were together in the
same location.
The
final element involves measures for assessing the impact of
teaching and learning. Although there is clear agreement that
these measures are needed and, in fact, accreditation is
dependent upon assessment of programs, there are no commonly
accepted measures for much of the educational process
(including quality of teaching, quality of learning, etc.) A
customer focus requires assessment and reporting of outcomes.
Additionally, a constantly changing environment underscores
the need for an ongoing process of assessment,
evaluation/feedback, and adaptation.
The
problem that each accounting program continues to face is to
match the knowledge and skills of its graduates with the
changing demands of the market place. There is presently good
news and bad news about matching the knowledge and skills of
accounting graduates with the demands of the marketplace. The
good news is that, currently, the types of fundamental
knowledge (e.g., accounting measurement/recognition and
information systems) and skills (e.g., critical thinking,
communication, interpersonal, learning to learn) demanded are
quite consistent across the various markets for accounting
graduates. That is, students do not need to select a
particular accounting career path early in their educational
experience and choose a curriculum unique to that career path.
The basic education of accountants need not differ
significantly if an accounting student is seeking a career
path in public accounting compared to a career path in
business or government. Some specialized education, usually
near the end of their education, may be oriented toward a
particular career path, but the basic set of knowledge and
skills is quite consistent.
The
bad news is that many traditional accounting programs do not
meet the needs of the marketplace. Programs that prepared
graduates well for the careers of the late twentieth century
will not prepare them well for the careers of the twenty-first
century. In the last twenty years or more, the knowledge base
of accounting has expanded exponentially. We are now at the
point where too great a focus on accounting knowledge will
necessarily displace emphasis on the needed skill development,
even with 150 hour programs. Programs that recognize the need
for developing intellectual, communication, and interpersonal
skills will better equip graduates to enter today's workplace.
In addition, programs that foster an integrated view of how
accounting interfaces with other functional areas of business
will be more successful than those with a narrow accounting
focus. For example, it is imperative that accountants have a
strong systems background. Systems knowledge that formerly was
considered a desirable quality is now an essential quality.
In
summary , rapid changes are taking place in the market for
post-secondary education in business and accounting involving
employers, non-traditional deliverers, information technology,
students, faculty, curricula and delivery methods. The next
section summarizes the threats and opportunities arising from
this changing environment.
[Executive
Summary] [Appendix]
[Bibliography]
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