Using the CPA/CMA Competencies to Enhance Learning Objectives for Accounting Courses

30 Pages Posted: 16 Nov 2018 Last revised: 22 Apr 2019

See all articles by Zane L. Swanson

Zane L. Swanson

University of Central Oklahoma

Edward Walker

University of Central Oklahoma

Louise Miller

University of Central Oklahoma

Richard Green

Texas A&M University (TAMU) - San Antonio

Date Written: October 24, 2018

Abstract

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

Swanson, Zane L. and Walker, Edward and Miller, Louise and Green, Richard, Using the CPA/CMA Competencies to Enhance Learning Objectives for Accounting Courses (October 24, 2018). Available at SSRN: https://ssrn.com/abstract=3272318 or http://dx.doi.org/10.2139/ssrn.3272318

Zane L. Swanson (Contact Author)

University of Central Oklahoma ( email )

100 North University Drive
Edmond, OK 73034
United States

Edward Walker

University of Central Oklahoma ( email )

100 North University Drive
Edmond, OK 73034
United States

Louise Miller

University of Central Oklahoma ( email )

100 North University Drive
Edmond, OK 73034
United States

Richard Green

Texas A&M University (TAMU) - San Antonio ( email )

One University Way
San Antonio, TX 78224
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
44
Abstract Views
180
PlumX Metrics