Using the CPA/CMA Competencies to Enhance Learning Objectives for Accounting Courses
30 Pages Posted: 16 Nov 2018 Last revised: 22 Apr 2019
Date Written: October 24, 2018
Accounting knowledge evolves over time. This study uses textual analysis and word frequencies to demonstrate how Certified Public Accounting (CPA) Examination competencies have evolved over time. This analysis applies a spreadsheet-based process based on word frequencies to compare CPA Examination Blueprints and CMA Examination competencies with accounting program syllabi objectives. Because of internal curriculum review and the demands of external stakeholders, accounting faculty must keep their course content current with regard to the most recent business practices. Corpus comparisons provide a useful tool for this purpose. In this study, the accounting program at one university is analyzed with a pilot study and a second university accounting department serves as a beta test. Sensitivity/validation analyses are conducted utilizing Bloom’s taxonomy and several other schools. Results provide indication and guidance for change.
Keywords: CPA Exam Blueprints, CMA Exam Competencies, Syllabi Objectives, Textual Analysis
JEL Classification: I21, M4, M41, O35
Suggested Citation: Suggested Citation