Thoughts on Competency Integration in Accounting Education

29 Pages Posted: 8 Aug 2014

See all articles by Raef A. Lawson

Raef A. Lawson

Institute of Management Accountants

Edward Blocher

University of North Carolina Kenan-Flagler Business School

Peter C. Brewer

Miami University of Ohio - Department of Accountancy

Jan Taylor Morris

Sam Houston State University

Kevin Stocks

Brigham Young University

James Sorensen

University of Denver - School of Accountancy

David E. Stout

Youngstown State University - Department of Accounting and Finance

Marc J. F. Wouters

Karlsruhe Institute of Technology

Date Written: June 15, 2014

Abstract

Lawson et al. (2014) provides a conceptual framework for accounting education that suggests all accounting professionals (and therefore our students) can best add value to the organizations that employ them by integrating diverse professional competencies. Left unanswered, however, is a detailed discussion of various curricular-implementation issues, including strategies for achieving the competency integration envisioned in the Lawson et al. (2014) framework.

This paper begins by identifying four levels of curriculum integration and then provides specific examples of competency integration using two plausible and broad learning objectives: capital investment decision analysis, and inventory management. The paper also addresses the following two challenges associated with the development and implementation of an integrated competency-based teaching framework in accounting: (1) defining the set of learning objectives that span accounting and broad-management competencies, and (2) defining the scope of integration. In short, this paper is meant to begin the dialogue of how the curricular integration, as envisioned in the educational framework presented in Lawson et al. (2014), could be implemented in practice. Additional dialog regarding alternative curricular-integration strategies in accounting is encouraged.

Keywords: competency integration; curricular integration; curricular change; educational framework

Suggested Citation

Lawson, Raef A. and Blocher, Edward A. and Brewer, Peter C. and Taylor Morris, Jan and Stocks, Kevin and Sorensen, James and Stout, David E. and Wouters, Marc J. F., Thoughts on Competency Integration in Accounting Education (June 15, 2014). Available at SSRN: https://ssrn.com/abstract=2477182 or http://dx.doi.org/10.2139/ssrn.2477182

Raef A. Lawson (Contact Author)

Institute of Management Accountants ( email )

10 Paragon Drive
Montvale, NJ 07645-1760
United States
2014741532 (Phone)
2014741603 (Fax)

Edward A. Blocher

University of North Carolina Kenan-Flagler Business School ( email )

McColl Building
Chapel Hill, NC 27599-3490
United States
919-962-3200 (Phone)
919-962-4727 (Fax)

Peter C. Brewer

Miami University of Ohio - Department of Accountancy ( email )

310 Laws Hall
Oxford, OH 45056-1675
United States
513-529-6271 (Phone)
513-529-4740 (Fax)

Jan Taylor Morris

Sam Houston State University ( email )

1803 Ave I
Huntsville, TX 77341
United States

Kevin Stocks

Brigham Young University ( email )

Provo, UT 84602
United States

James Sorensen

University of Denver - School of Accountancy ( email )

2101 South University
Boulevard, Suite 355
Denver, CO 80208-8921
United States

David E. Stout

Youngstown State University - Department of Accounting and Finance ( email )

Youngstown, OH 44555
United States
330-941-3509 (Phone)

Marc J. F. Wouters

Karlsruhe Institute of Technology ( email )

Kaiserstraße 12
Karlsruhe, Baden Württemberg 76131
Germany

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