IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v12y2003i1p33-47.html
   My bibliography  Save this article

The core competency framework: a new element in the continuing call for accounting education change in the United States

Author

Listed:
  • Cynthia Bolt-Lee
  • Sheila Foster

Abstract

Professional accounting organizations and academicians in the United States have developed numerous frameworks and reports to address changes in the profession and to provide guidance for accounting educators in the implementation of curriculum change. In 1998, the American Institute of Certified Public Accountants (AICPA) released the Core Competency Framework for Entry into the Accounting Profession as an educational component of its CPA Vision Project. The online resource provides direct assistance to educators around the world in the implementation and assessment of the framework's recommendations. The purpose of this paper and the accompanying matrix, Comparison of US Accounting Education Frameworks with the Core Competencies, is to survey the history of contemporary American accounting education frameworks and compare earlier works with the most recent effort by the profession to recommend and institute accounting education change in the United States.

Suggested Citation

  • Cynthia Bolt-Lee & Sheila Foster, 2003. "The core competency framework: a new element in the continuing call for accounting education change in the United States," Accounting Education, Taylor & Francis Journals, vol. 12(1), pages 33-47.
    • Handle: RePEc:taf:accted:v:12:y:2003:i:1:p:33-47
    DOI: 10.1080/0963928031000074486
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/0963928031000074486
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/0963928031000074486?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Peggy Coady & Seán Byrne & John Casey, 2018. "Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 94-120, January.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2014. "A summary and analysis of education research in accounting information systems (AIS)," Journal of Accounting Education, Elsevier, vol. 32(2), pages 99-112.
    3. Pincus, Karen V. & Stout, David E. & Sorensen, James E. & Stocks, Kevin D. & Lawson, Raef A., 2017. "Forces for change in higher education and implications for the accounting academy," Journal of Accounting Education, Elsevier, vol. 40(C), pages 1-18.
    4. Sarah J. Marsh & Terrence R. Bishop, 2014. "Competency Modeling in an Undergraduate Management Degree Program," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(2), pages 47-60.
    5. Ballantine, Joan & Boyce, Gordon & Stoner, Greg, 2024. "A critical review of AI in accounting education: Threat and opportunity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    6. Shirley Carr & Frances Chua & Hector Perera, 2006. "University Accounting Curricula: The Perceptions of an Alumni Group," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 359-376.
    7. Bostwick, Eric D. & Grant, Dustin Micah & Lambert, Sherwood Lane & Lucas, Patrick & Prescott, Gregory L., 2023. "Updating the MAcc curriculum in response to stakeholder needs and CPA exam changes: Resources and results from one School’s journey," Journal of Accounting Education, Elsevier, vol. 64(C).
    8. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Analysis of trends in the accounting education literature (1997–2016)," Journal of Accounting Education, Elsevier, vol. 41(C), pages 1-14.
    9. Kaciuba, Gail, 2012. "An instructional assignment for student engagement in auditing class: Student movies and the AICPA Core Competency Framework," Journal of Accounting Education, Elsevier, vol. 30(2), pages 248-266.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:12:y:2003:i:1:p:33-47. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.