Managing the Curricular-Change Process: Implementing Competency-Based Accounting Education

35 Pages Posted: 28 Sep 2016

See all articles by Raef A. Lawson

Raef A. Lawson

Institute of Management Accountants

Karen S. Pincus

University of Arkansas - Department of Accounting

James Sorensen

University of Denver - School of Accountancy

Kevin Stocks

Brigham Young University

David E. Stout

Youngstown State University - Department of Accounting and Finance

Date Written: September 27, 2016

Abstract

Prior research and practitioner-academic bodies (Lawson et al. 2014, 2015; Pathways Commission 2012) have called for the development of integrated accounting curricula to better prepare students for successful long-term careers. This paper recognizes accounting program leaders as important agents in the curricular-change process. Its goal is to provide accounting leaders ideas and tools that can be used to manage the process of implementing change to an integrated accounting curriculum. Using a life-cycle planning approach, we identify major stages in the curricular-change process and describe the characteristics and challenges associated with each stage. We then propose a framework for managing the curricular change process based on the life-cycle approach, encompassing a comprehensive integration process and including spreadsheet formats to facilitate management of an institution’s curricular-change initiative. While needed in an effort to develop an integrated curriculum, the approach is generalizable and can be used in any major revision of a curriculum. An appendix to the paper contains a checklist of issues to be considered during each stage of the curricular-change cycle.

Keywords: Administrative Issues; Managing Curricular Change; Implementing Curricular Change; Integrated Curricula; Life-Cycle Planning

JEL Classification: M41

Suggested Citation

Lawson, Raef A. and Pincus, Karen S. and Sorensen, James and Stocks, Kevin and Stout, David E., Managing the Curricular-Change Process: Implementing Competency-Based Accounting Education (September 27, 2016). Available at SSRN: https://ssrn.com/abstract=2844371 or http://dx.doi.org/10.2139/ssrn.2844371

Raef A. Lawson (Contact Author)

Institute of Management Accountants ( email )

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

Karen S. Pincus

University of Arkansas - Department of Accounting ( email )

Business Bldg. 454
Fayetteville, AR 72701
United States
479-575-6119 (Phone)
479-575-2863 (Fax)

James Sorensen

University of Denver - School of Accountancy ( email )

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

Kevin Stocks

Brigham Young University ( email )

Provo, UT 84602
United States

David E. Stout

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

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

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