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

Accounting knowledge evolves over time. This study uses textual analysis and word frequencies to demonstrate how Certified Public Accounting (CPA) Examination competencies have evolved. An investigation utilizes a spreadsheet-based process based on word frequencies to compare CPA Examination Bluepri...

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Bibliographic Details
Published inJournal of higher education theory and practice Vol. 20; no. 14; pp. 12 - 31
Main Authors Swanson, Zane, Walker, Edward, Miller, Louise, Green, Richard
Format Journal Article
LanguageEnglish
Published West Palm Beach North American Business Press 2020
Subjects
Accounting
Accreditation
Behavioral Objectives
Blooms taxonomy
Course Content
Course Descriptions
CPA examinations
Curricula
Curriculum Design
Education
Educational Administration
Information systems
Knowledge
Language
Learning
Learning Processes
Literature reviews
Objectives
Revenue recognition
Schools
Stock exchanges
Teaching Methods
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Summary:Accounting knowledge evolves over time. This study uses textual analysis and word frequencies to demonstrate how Certified Public Accounting (CPA) Examination competencies have evolved. An investigation utilizes 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 recent business practices. Also, the analysis approach provides a constructive, rigorous, and efficient manner to address Association to Advance Collegiate Schools of Business (AACSB) factors (e.g. continuous improvement). Corpus comparisons provide a useful tool for these purposes. In this study, a university accounting program is analyzed with a pilot study and a second university accounting department serves as a beta test. Sensitivity/validation analyses are conducted utilizing revised Bloom's Taxonomy and CPA exam results from several other schools. Results provide guidance for changes needed in curricula.
ISSN:2158-3595
2158-3595
DOI:10.33423/jhetp.v20i14.3846