| 1.0 |
Competencies
useful for teaching, research, and service |
| 1.1 |
Understanding
of Business Phenomena |
|
1.1.1 |
Descriptive
knowledge about important elements of business environments |
| 1.1.1.1 |
Businesses |
| 1.1.1.1.1 |
Stakeholders |
| 1.1.1.1.2 |
Missions,
goals, and objectives |
| 1.1.1.1.3 |
Strategies |
| 1.1.1.1.4 |
Legal
structures |
| 1.1.1.1.5 |
Capital
structures |
| 1.1.1.1.6 |
Organizational
structures |
| 1.1.1.1.6.1 |
By
strategic business units |
| 1.1.1.1.6.2 |
By
function (e.g., marketing, finance) |
| 1.1.1.1.6.3 |
By
geographic units (Europe, Americas) |
| 1.1.1.1.6.4 |
By
key processes (e.g., value chain, or financing, investing,
operating) |
| 1.1.1.1.7 |
Planning,
coordination, and control pertaining to |
| 1.1.1.1.7.1 |
Acquiring
resources to meet objectives |
| 1.1.1.1.7.2 |
Developing
resources to meet objectives |
| 1.1.1.1.7.3 |
Combining
resources to meet objectives |
| 1.1.1.1.8 |
Agreements
that facilitate coordination and individual performance |
| 1.1.1.1.8.1 |
Internal
agreements governing transfers and exchanges |
| 1.1.1.1.8.1.1 |
Among
employees |
| 1.1.1.1.8.1.2 |
Across
legal structures |
| 1.1.1.1.8.1.3 |
Across
organizational structures |
| 1.1.1.1.8.2 |
External
agreements between the company and stakeholders |
| 1.1.1.1.9 |
Role
of information in planning, coordination and control |
| 1.1.1.1.9.1 |
Operating
and investing decisions |
| 1.1.1.1.9.2 |
Defining
performance requirements in internal and external agreements |
| 1.1.1.1.9.3 |
Assessing
and rewarding performance |
| 1.1.1.1.10 |
Factors
that influence the attributes of reported numbers |
| 1.1.1.1.10.1 |
Demand
for information |
| 1.1.1.1.10.1.1 |
Internal
demand - for managerial reports |
| 1.1.1.1.10.1.2 |
External
demand - for financial, tax, and regulatory reports |
| 1.1.1.1.10.2 |
Information
asymmetries and conflicts of interest |
| 1.1.1.1.10.2.1 |
Moral
hazard |
| 1.1.1.1.10.2.2 |
Adverse
selection |
| 1.1.1.1.10.2.3 |
Opportunistic
reporting |
| 1.1.1.1.10.3 |
Standards
and standard setting |
| 1.1.1.1.10.4 |
Measurement
constructs, measurement errors, intentional
misrepresentation |
| 1.1.1.1.10.5 |
Audits
and auditors |
| 1.1.1.1.10.6 |
Laws
and enforcement |
| 1.1.1.2 |
Markets
(including negotiated agreements) |
| 1.1.1.2.1 |
Product
markets |
| 1.1.1.2.2 |
Labor
markets |
| 1.1.1.2.3 |
Capital
markets |
| 1.1.1.2.4 |
Information
markets |
| 1.1.1.3 |
Markets
and information |
| 1.1.1.3.1 |
Roles
of information in markets |
| 1.1.1.3.2 |
Alternative
sources of information |
| 1.1.1.3.3 |
Consequences
of information on companies and on stakeholders' decisions |
| 1.1.1.3.4 |
Information
intermediaries |
| 1.1.1.4 |
Industries |
| 1.1.1.4.1 |
Economic
structures |
| 1.1.1.4.2 |
Specific
knowledge about important industries |
| 1.1.1.5 |
Regulation |
| 1.1.1.5.1 |
Product
markets |
| 1.1.1.5.2 |
Capital
markets |
| 1.1.1.5.3 |
Information
markets |
| 1.1.1.6 |
Standards
and standard setting |
| 1.1.1.6.1 |
Financial
reporting standards |
| 1.1.1.6.2 |
Auditing
standards |
| 1.1.1.6.3 |
Management
accounting standards |
| 1.1.1.6.4
|
Tax
accounting laws and regulations |
| 1.1.2 |
Knowledge
about structures that explain relationships among these
descriptive elements of a business environment |
| 1.1.2.1 |
Theories,
frameworks, or models that claim to explain relationships
among these business elements |
|
1.1.2.2 |
Examples |
| 1.1.2.2.1 |
Theories of
the firm |
| 1.1.2.2.2 |
Asset pricing
models |
| 1.1.2.2.3 |
Theories of
how businesses gain competitive advantage |
| 1.1.2.2.4 |
Theories
about the potential value added by |
| 1.1.2.2.4.1 |
Accounting
information |
| 1.1.2.2.4.2 |
Information
intermediaries |
| 1.1.2.2.4.3 |
Auditors
|
| 1.1.3 |
Knowledge
about evidence that supports or refutes these structures |
| 1.1.3.1 |
The
persuasiveness of this evidence informs us about the
usefulness of these theories, frameworks and models |
| 1.1.3.2 |
Examples |
| 1.1.3.2.1 |
Ball and
Brown |
| 1.1.3.2.2
|
Ou and Penman
|
| 1.1.4 |
The ability
to apply these structures to specific situations |
| 1.2 |
Planning
skills |
| 1.2.1 |
Ability to
formulate missions, goals, and objectives |
| 1.2.2 |
Ability to
develop strategies to achieve these objectives |
| 1.2.3 |
Ability to
identify, create, and exploit synergies across teaching,
research, and practice activities |
| 1.3 |
Relationship
skills |
| 1.3.1 |
Communicating
with others |
| 1.3.1.1 |
Writing and
editing |
| 1.3.1.2 |
Oral
presentations |
| 1.3.1.3 |
Multimedia |
| 1.3.1.4 |
Listening |
| 1.3.1.5 |
Verbal
comprehension |
| 1.3.1.6 |
Questioning |
|
1.3.1.7 |
Translating
|
| 1.3.2 |
Leading
others |
| 1.3.2.1 |
Knowledge of
group dynamics |
| 1.3.2.2 |
Ability to
facilitate groups |
| 1.3.2.2.1 |
Small groups |
| 1.3.2.2.1.1 |
Co-authoring |
| 1.3.2.2.1.2 |
Student group
projects |
| 1.3.2.2.1.3 |
Committee
work |
| 1.3.2.2.2 |
Larger groups |
| 1.3.2.2.2.1 |
Academic
seminars |
| 1.3.2.2.2.2 |
Classroom
discussions |
| 1.3.2.2.2.3 |
Presentations
to practitioners |
| 1.3.2.3 |
Negotiation |
| 1.3.2.4 |
Assertiveness |
| 1.3.2.5
|
Motivation
|
| 1.3.3 |
Relating
to others |
| 1.3.3.1 |
Interpersonal
sensitivity |
| 1.3.3.2 |
Building
credibility |
| 1.4 |
Self
management |
| 1.4.1 |
Time
management |
| 1.4.2 |
Project
management |
| 1.5 |
Knowledge
about learning to learn and developing learning strategies.
See Intentional Learning: A Process for Learning to Learn in
the Accounting Curriculum, by Francis, Mulder, and Stark -
AECC |
| 1.6 |
General
knowledge about assessment. See Assessment for the New
Curriculum: A Guide for Professional Accounting, By Gainen
and Locatelli -- AECC |
| 1.7 |
Information
search and retrieval |
| 1.7.1 |
Ability
to acquire information from commercial databases |
| 1.7.2 |
Knowledge
of alternative sources of information |
| 1.8 |
Basic
computing skills |
| 1.8.1 |
Ability
to operate a personal computer |
| 1.8.2 |
Ability
to operate a word processor |
| 1.8.3 |
Ability to
use a graphics program |
| 1.8.4 |
Ability to
use a spreadsheet |
| 1.8.5 |
Ability to
use the World-Wide Web |
| 2.0 |
Competencies
useful for teaching and administration only |
| 2.1 |
Planning |
| 2.1.1 |
Ability to
forecast educational needs of students and their prospective
employers |
| 2.1.2 |
Ability to
design and deliver feasible programs that will meet these
needs |
| 2.1.2.1 |
Ability to
set clear educational goals and objectives |
| 2.1.2.2 |
Ability to
design integrated learning experiences to meet these goals |
| 2.1.2.2.1 |
Classroom
learning |
| 2.1.2.2.1.1 |
Content
choices |
| 2.1.2.2.1.2 |
Pedagogy
choices |
| 2.1.2.2.1.2.1 |
Lectures |
| 2.1.2.2.1.2.2 |
Group
projects |
| 2.1.2.2.1.2.3 |
Cases, etc. |
| 2.1.2.2.1.3 |
Framework
choices |
| 2.1.2.2.1.3.1 |
Examples |
| 2.1.2.2.1.3.1.1 |
Accounting
model (A=L+E) |
| 2.1.2.2.1.3.1.2 |
Business
model (operating, financing, investing activities |
| 2.1.2.2.1.3.1.3 |
User-preparer
focus |
| 2.1.2.2.2 |
Out-of-class
learning |
| 2.1.2.2.2.1 |
Internships |
| 2.1.2.2.2.2 |
Speaker
series |
| 2.1.2.2.2.3 |
Independent
study |
| 2.1.2.2.2.4 |
Group
projects |
| 2.1.2.3 |
Ability to
design assessment and continuous improvement into these
programs |
| 2.1.2.4 |
Ability to
forecast and secure financial support from alumni,
governments, businesses, and tuition to fund these programs |
| 2.1.2.5 |
Ability to
select appropriate technology for these programs |
| 2.1.2.6
|
Ability to
identify and attract faculty and staff with the requisite
skills for these programs |
| 2.2 |
Program
management: Dean and provost administrative skills |
| 2.3 |
Classroom
management |
| 2.3.1 |
Ability to
motivate interest in accounting |
| 2.3.2 |
Ability to
motivate, manage, and evaluate class participation |
| 2.3.3 |
Ability to
manage diversity |
| 2.3.4 |
Ability to
motivate and evaluate student performance |
| 2.3.5 |
Ability to
create clear and robust learning objectives |
| 2.3.6 |
Ability to
manage the flow of ideas towards these objectives |
| 2.3.7 |
Ability to
assess performance and continuously improve |
| 2.3.8 |
Ability to
create an informative syllabus that explains how all of the
course elements fit together |
| 2.4 |
Mentoring |
| 2.4.1 |
Ability,
knowledge, and desire to mentor new faculty and Ph.D.
students to help them become better teachers |
| 3.0 |
Competencies
needed for research only |
| 3.1 |
Ability to
create and publish interesting research |
| 3.1.1 |
Ability to
identify interesting research issues |
| 3.1.2 |
Ability to
conduct literature reviews |
| 3.1.3 |
Ability to
specify tractable research questions |
| 3.1.4 |
Ability to
choose research methods that are tractable and persuasive |
| 3.1.4.1 |
Analytical
models |
| 3.1.4.2 |
Empirical |
| 3.1.4.3 |
Archival |
| 3.1.4.4 |
Behavioral |
| 3.1.4.5 |
Survey |
| 3.1.4.6 |
Field
interviews |
| 3.1.5 |
Requisite
knowledge and abilities to apply chosen research methods |
| 3.1.5.1 |
Understanding
of information economics |
| 3.1.5.2 |
Understanding
of statistics |
| 3.1.5.3 |
Ability to
design survey instruments |
| 3.1.5.4 |
Ability to
conduct field interviews |
| 3.1.5.5 |
Ability to
create computer programs to access databases, organize data,
and conduct statistical tests |
| 3.1.5.6 |
Ability to
operate computer packages that solve analytical models |
| 3.1.6 |
Ability to
apply research skills to real world phenomena |
| 3.1.6.1 |
Ability to
develop hypotheses and to bolster them with theory and prior
results |
| 3.1.6.2 |
Ability to
identify archival data that allow powerful tests of
alternative hypotheses |
| 3.1.6.3 |
Ability to
formulate assumptions for an analytical model that yield
interesting behavioral predictions |
| 3.1.5.9 |
Ability to
design behavioral experiments that allow powerful tests of
alternative hypotheses |
| 3.1.5.10 |
Ability to
analyze results |
| 3.1.7 |
Ability to
publish research articles |
| 3.1.7.1 |
Ability to
select a journal for submission |
| 3.1.7.2 |
Ability to
write articles suitable for chosen journals |
| 3.1.7.3
|
Ability to
respond to referee reports |
| 3.2 |
Ability and
desire to review others' research |
| 3.2.1 |
For journals |
| 3.2.2 |
Colleagues'
papers |
| 3.2.3 |
As a seminar
participant |
| 3.2.4 |
As a
conference discussant |
| 3.2.5 |
Promotion and
tenure decisions |
| 3.3 |
Ability and
desire to mentor research |
| 3.3.1 |
New faculty |
| 3.3.2 |
Doctoral
students |
