The School of Accountancy Curriculum Development Project at Arizona State University involves substantial revisions to the accounting portion of the curriculum to better achieve the educational goals and objectives of the School. In addition to general, business and accounting knowledge, accounting graduates must possess an appropriate level of learning skills, communication skills, analytical skills, and interpersonal skills as well as entrepreneurial and ethical perspectives. Central to the curriculum revision is the desire to create an environment in which the student is an active participant in the learning process. Also, a primary goal is to develop in the graduates the ability and motivation for life-long learning. Key components of the new accounting curriculum include (1) restructuring introductory accounting, (2) providing an information systems foundation for upper-division accounting courses, (3) incorporating a heavy reliance on the case method, (4) the use of the cooperative learning/active learning pedagogy, and (5) adopting a laboratory science format for all upper-division accounting courses.

The introductory accounting courses have been restructured into (1) a two-semester, user-oriented sequence that emphasizes the uses and limitations of accounting information and (2) a one semester, computer-based instruction course required of only accounting majors that covers the procedural components of accounting as a foundation for the required upper-division accounting courses. The primary goals of the introductory accounting sequence are to (1) expose all students to the multiple uses and limitations of accounting information and (2) prepare the accounting major for subsequent accounting courses. The new introductory accounting sequence was successfully implemented during the 1992-93 academic year.

The first accounting course taken by an accounting major after the introductory accounting sequence is an accounting information systems course. This course includes modules on (1) accounting information systems overview, (2) transaction processing, (3) information technology, (4) user-oriented decision support, and (5) system development life cycle. External reporting, internal reporting, taxation and auditing are viewed as subsystems of the overall information system. This course is a prerequisite for all other upper-division accounting courses and provides the information systems knowledge and technical skills needed for those courses. The new accounting information systems course was implemented during the first semester of the 1993-94 academic year.

To develop students’ ability to analyze more complex problems, the case method will be integrated into all upper division accounting courses. The case method forces students to become more involved in the learning process, and it exposes them to real world problems, many of which are relatively unstructured. Students must learn to apply theories and concepts to problems that do not have “textbook” solutions. Students are active participants in the learning process, which encourages students to learn to learn.

Most students want to be actively involved in the learning process versus being a spectator. Cooperative learning is a highly structured form of small group work that is based on positive interdependence, individual accountability, heterogeneous teams, group processing and social skills. Cooperative learning has positive effects on student achievement, multiethnic relationships, self-esteem, student retention and student attitudes. A sense of community and cooperation is promoted by this learner-centered pedagogy. The new introductory accounting sequence relies heavily on cooperative learning activities. The results to date have been very positive and encouraging. This approach will also be used in all upper-division accounting courses.

The “laboratory” format has been used successfully for several decades as an integral component of most physical science courses. The laboratory provides “hands on” experiences for the students to reinforce the concepts discussed in the classroom meetings. This format will be used for all upper-division accounting courses.

To increase the amount of time available to discuss cases in the classroom and to use more time-intensive teaching methods such as cooperative learning, some traditional in-class activities will be transferred to the lab, and computer-based instruction will be employed extensively. In addition, examinations and quizzes will be given in the labs, thereby increasing the time available for professor/student and student/student interaction in the classroom. Computer simulations, computerized practice sets, behavioral experiments, and video tapes will be important components of the lab activities.

Implementation of the new accounting curriculum began during the 1992-93 academic year with the new introductory accounting sequence (ACC 230/240/250). During the 1993-94 academic year, Accounting Information Systems (ACC 330) was implemented during the Fall semester to be followed by External Reporting I (ACC 340) and Internal Reporting in the Spring. During the Fall semester of the 1994-95 academic year, External Reporting II (ACC 440) and Taxation and Business Decisions (ACC 430) are being implemented. Spring 1995 is the implementation date for the new Auditing course (ACC 450).