Mind the Gap: An Exploration of the 'Practice-Classroom Gap' in IT Accounting Education and the Role of the Competency Map
37 Pages Posted: 8 Jan 2019 Last revised: 9 Mar 2019
Date Written: January 7, 2019
Which information technology competencies should be included in accounting curricula in order to prepare accountants for the profession? This paper will argue that in the accounting discipline, innovations are generated by practice and academics struggle with updating course materials to keep pace with change. We refer to this as the 'practice-classroom gap.' The CPA Competency Map (hereafter the Map) is a mechanism that, theoretically, can bridge this divide. To carry out this study, we performed documentary analysis, interviews with representatives involved in the construction of the Map and numerous interviews with experienced auditors. Our study finds that the Map is not satisfying this role in terms of the Information Technology (IT) competencies due to a failure by the Map to demand a sufficiently high level of technological knowledge and a failure of classrooms to keep pace with innovations in IT practices.
Keywords: accounting education, competency map, research-practice gap
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