AICPA Core Competency Framework for Entry into the Accounting Profession

Soon to be provided through the Framework are sample strategies and best practice classroom techniques that academics can utilize to address the development of requisite competencies (Phase 2) as well as a curriculum evaluation tool (Phase 3). Two task forces have been appointed to accomplish these objectives (see chart below).

Phase 2: Best Practice Classroom Techniques

The Core Competency Framework Best Practices Task Force is charged with identifying current teaching practices that support the development of core competencies in the Framework. Currently, the task force is searching for generic teaching strategies/guidance that are supported by educational literature (i.e., service learning, use of cases, cooperative learning, internships, business simulations, etc.). As the task force conducts their search for general teaching guidance, specific teaching examples (i.e., specific courses, lesson plans, texts) are also being accumulated. The plan is to sort and match these strategies/examples to the competencies they most directly address, so that educators can link to the strategies/examples when they need to further develop a given competency.

After a first round of searching, the task force plans to establish criteria for which strategies/examples to include in the Framework and set up a methodology for identifying best practices going forward. Plans are to report substantial progress by the 2000 Annual Meeting of the American Accounting Association.

Phase 3: Curriculum Evaluation Tool

The Core Competency Framework Curriculum Evaluation Task Force is charged with developing an online evaluation tool that educators can use to evaluate courses or entire curricula for alignment with Framework competencies.

Currently, the task force has split up into subgroups to develop three components of the evaluation process:

1. Prioritizing competency objectives. This part of the evaluation tool will be designed to assist with the following at the program level:

• Coordinate accounting program decisions about educational objectives that are consistent with the program's mission.

• Assign weights for the competencies in the Framework plus any other competencies input by the user.

• Create a report of desired competencies (with weights for an accounting program).

2. Allocating responsibility for competency development to educational activities. This part of the evaluation tool will help accounting programs and those responsible for individual education activities (courses and other) to:

• Determine whether educational activities are designed to adequately address desired competencies.

• Consider possible revisions to educational activity design.

• Allocate responsibility for the development of desired competencies to individual educational activities.

3. Assessing competency outcomes and providing feedback. This part of the evaluation tool will:

• Help accounting programs determine whether its graduates have developed desired competencies.

• Given competency outcomes, help accounting programs evaluate the design of educational activities.

The task force subgroups are considering various development issues at this time:

• how the tool will work,

• who the various users groups/stakeholders will be,

• how the evaluation tool will link to best practice classroom techniques; and

• what reports should the tool create.

The task force is also planning to conduct pilot studies of the evaluation tool prior to rolling out to the entire academic community. Completion date is projected for Summer 2001.

For additional background on the Framework and presentation information, see www.aicpa.org/edu/corecomp.htm.