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American Accounting Association


Teaching   |    Research   |    Practice   |    Service

KSAA's: The Knowledge, Skills, Attitudes and Abilities
related to faculty development for accounting faculty

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 Businesses Stakeholders Missions, goals, and objectives Strategies Legal structures Capital structures Organizational structures By strategic business units By function (e.g., marketing, finance) By geographic units (Europe, Americas) By key processes (e.g., value chain, or financing, investing, operating) Planning, coordination, and control pertaining to Acquiring resources to meet objectives Developing resources to meet objectives Combining resources to meet objectives Agreements that facilitate coordination and individual performance Internal agreements governing transfers and exchanges Among employees Across legal structures Across organizational structures External agreements between the company and stakeholders Role of information in planning, coordination and control Operating and investing decisions Defining performance requirements in internal and external agreements Assessing and rewarding performance Factors that influence the attributes of reported numbers Demand for information Internal demand - for managerial reports External demand - for financial, tax, and regulatory reports Information asymmetries and conflicts of interest Moral hazard Adverse selection Opportunistic reporting Standards and standard setting Measurement constructs, measurement errors, intentional misrepresentation Audits and auditors Laws and enforcement Markets (including negotiated agreements) Product markets Labor markets Capital markets Information markets Markets and information Roles of information in markets Alternative sources of information Consequences of information on companies and on stakeholders' decisions Information intermediaries Industries Economic structures Specific knowledge about important industries Regulation Product markets Capital markets Information markets Standards and standard setting Financial reporting standards Auditing standards Management accounting standards Tax accounting laws and regulations
1.1.2 Knowledge about structures that explain relationships among these descriptive elements of a business environment Theories, frameworks, or models that claim to explain relationships among these business elements Examples Theories of the firm Asset pricing models Theories of how businesses gain competitive advantage Theories about the potential value added by Accounting information Information intermediaries Auditors
1.1.3 Knowledge about evidence that supports or refutes these structures The persuasiveness of this evidence informs us about the usefulness of these theories, frameworks and models Examples Ball and Brown 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 Writing and editing Oral presentations Multimedia Listening Verbal comprehension Questioning Translating
1.3.2 Leading others Knowledge of group dynamics Ability to facilitate groups Small groups Co-authoring Student group projects Committee work Larger groups Academic seminars Classroom discussions Presentations to practitioners Negotiation Assertiveness Motivation
1.3.3 Relating to others Interpersonal sensitivity 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 Ability to set clear educational goals and objectives Ability to design integrated learning experiences to meet these goals Classroom learning Content choices Pedagogy choices Lectures Group projects Cases, etc. Framework choices Examples Accounting model (A=L+E) Business model (operating, financing, investing activities User-preparer focus Out-of-class learning Internships Speaker series Independent study Group projects Ability to design assessment and continuous improvement into these programs Ability to forecast and secure financial support from alumni, governments, businesses, and tuition to fund these programs Ability to select appropriate technology for these programs 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 Analytical models Empirical Archival Behavioral Survey Field interviews
3.1.5 Requisite knowledge and abilities to apply chosen research methods Understanding of information economics Understanding of statistics Ability to design survey instruments Ability to conduct field interviews Ability to create computer programs to access databases, organize data, and conduct statistical tests Ability to operate computer packages that solve analytical models
3.1.6 Ability to apply research skills to real world phenomena Ability to develop hypotheses and to bolster them with theory and prior results Ability to identify archival data that allow powerful tests of alternative hypotheses Ability to formulate assumptions for an analytical model that yield interesting behavioral predictions Ability to design behavioral experiments that allow powerful tests of alternative hypotheses Ability to analyze results
3.1.7 Ability to publish research articles Ability to select a journal for submission Ability to write articles suitable for chosen journals 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

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