Project Discovery, the joint curriculum revision endeavor by the University of Illinois, Urbana-Champaign and the University of Notre Dame is proceeding on schedule. Faculty on both campuses are developing the individual courses which are bound by their common contracting framework and an emphasis on learning by and the skills of discovery. During 1992-93 the sophomore two-course core sequence (Accounting and Accountancy I & II) was taught to approximately 140 students at the University of Illinois. During the 1993-94 academic year, 100 of these students enrolled in the five junior-year courses: (1) Decision Processes and Accountancy, (2) Accounting Measurement and Disclosure, (3) Accounting Institutions and Regulation, (4) Accounting Control Systems, and (5) a Professional Workshop. In addition, approximately 340 University of Illinois students are enrolled in the sophomore two-course core sequence during the 1993-94 academic year.

As planned, Notre Dame is lagging Illinois in implementing the Project Discovery courses by one year. A pilot version of the first course in the two-semester sophomore core sequence was offered to 20 University of Notre Dame students during the summer, 1993. In the fall 1993 semester all 520 students taking basic accounting at Notre Dame enrolled in the first course of the two-semester sophomore core sequence and continued with the second course during the spring of 1994.

A key feature of the sophomore Project Discovery courses is facilitating “discovery learning” and development of interpersonal skills by employment of group cases. In addition, major emphasis is being placed on the development of enhanced written communication skills, the development of an improved understanding of general business and accounting concepts, and employment of a contracting framework for determining accounting information requirements. Finally, these courses are eclectic in that financial and managerial topics are addressed in both courses, and major blocks of material in the second course are devoted to not-for-profit entities, taxation and auditing issues.

Project teams, comprised of faculty members at Illinois, Notre Dame and, in some cases, other universities have been formed to foster development efforts with respect to the junior-year and senior-year (Attestation, Accountancy Practicum) core courses as well as refinement of the sophomore-year core courses. Task forces also have been created to facilitate assessment and dissemination efforts as well as to conduct an appraisal of the efficiency of the development and delivery efforts.

In addition to the Project Discovery “core” courses, a series of senior-level electives now is being developed. The content of these courses largely will be professional standards. Three such courses presently are contemplated, one each on Financial Reporting, Auditing, and Taxation. While the content may be “traditional,” these elective courses will continue the learning by and the skills discovery orientation of the predecessor Project Discovery courses. These elective courses will be offered at the University of Illinois during academic year 1994-95. At Notre Dame, such electives may become part of a 150-hour program that presently is in the planning stage.

The reaction to the new curriculum generally has been positive. Most students have been favorable disposed both toward the group assignments and the focus on improving interpersonal skills. Students also seem to prefer the broader focus placing greater emphasis on the development of general business and conceptual accounting understanding to a narrower focus on accounting rules and mechanics. Some students, however, complain about the workload, which they perceive as heavier than in a traditional program. Faculty are spending considerably more time than before in grading activities. More generally, the role of an instructor is evolving from lecturer to learning facilitator.