Journal of Education for Business
ISSN: 0883-2323 (Print) 1940-3356 (Online) Journal homepage: http://www.tandfonline.com/loi/vjeb20
Teaching What Matters: A New Conception of
Accounting Education
Bob Hurt
To cite this article: Bob Hurt (2007) Teaching What Matters: A New Conception of Accounting Education, Journal of Education for Business, 82:5, 295-299, DOI: 10.3200/JOEB.82.5.295-299 To link to this article: http://dx.doi.org/10.3200/JOEB.82.5.295-299
Published online: 07 Aug 2010.
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ABSTRACT. Variousaccountingpro- fessionalorganizations,suchastheAmeri- canInstituteofCertifiedPublicAccoun-tantsandtheInstituteofManagement Accountants,haveissuedrepeatedcallsfor changeinaccountingeducation.However, fewgroupshaveconsultedaccountingaca- demicsaboutthepurpose,structure,orcon-tentoftheaccountingcurriculum.Inthis article,theauthoroffersasuggestionfor thedesignoftheundergraduateaccount-ingcorewithanemphasisonfundamental skillsratherthanthetechnicalorientation featuredinmanyprograms.Thesuggested curriculumcanoperatewithinexistinggen- eraleducationandbusinesscorerequire-ments.Itisorganizedinsixlevels:careers inaccounting,essentialskills,accounting foundations,servicelearning,specializa-tion,andtheroleofaccountinginsociety.
Keywords:accountingeducation,business corerequirements,curriculummodel
Copyright©2007HeldrefPublications
TeachingWhatMatters:
ANewConceptionofAccountingEducation
BOBHURT
CALIFORNIASTATEPOLYTECHNICUNIVERSITY POMONA,CALIFORNIA
alls for change in accounting education date back to at least the1960s.Variousprofessionalgroups, such as theAmerican Institute of Cer-tified Public Accountants (CPAs) and the Institute of Management Accoun-tants,haveissuedpapersdetailingwhat accountingstudentsshouldstudyduring theirundergraduateyears.TheNational AssociationofStateBoardsofAccoun-tancyhasalsomadeveryspecific(and controversial) recommendations. But, in all those efforts, virtually no group has asked accounting academics their viewsonthestructureandpurposeofan accountingcurriculum.
This study is intended to provide a thought-provoking start for dialogue among accounting academics about this important topic. The model pre-sented is based on two key assump-tions:(a)Accountingcourseworkisset within a broader context of general education and business core courses (businesscoursesdonotfallunderthe purview of accounting academics and are not discussed in this article) and (b) accounting unit requirements for the undergraduate degree should be in the neighborhood of 64 quarter units (42semesterunits).Theinstitutionthat wasconsideredfortheresearchofthis studyoperatesonaquartersystem,and thecoursesproposedinthisarticlefol-lowthatorientation.Facultyworkingin semester-systemcampuseswouldhave
to rearrange courses and topics to fit withinunitconstraints.
Figure1providesanoverviewofone structure for undergraduate accounting coursework. Its overall purposes are to help students (a) determine, early in theirstudy,iftheytrulywishtopursue acareerinaccounting;(b)masterbasic skillsthatcutacrossareasofaccounting practice;(c)“learntolearn”accounting; (d) provide practical experience in the field prior to degree completion; and (e)appreciatetheroleofaccountingin society.
Thelayersinthediagramareintend-ed to represent levels of thinking and focus, rather than years in a college curriculum. However, students should complete the layers in order, although the courses and competencies within a layercouldbestudiedinanyorder.Fur-ther,eachcoursewouldbefourquarter units (i.e., each one would meet 4 hr perweekfor10weeks).Inthisarticle,I examineanddescribeeachlayerandits role in educating future accountants (a suggestedlayoutbytermisincludedat theendofthearticle).
Layer1:CareersinAccounting
The first layer, careers in account-ing,wouldhelpstudentsdecideifthey had the interest, aptitude, and disci-pline necessary to pursue a career in the accounting profession. Many stu-
dentsseeexactlyonepurposeforearn-C
295
ing an accounting degree: to become a CPA.Yet, research shows that less than one third of accounting gradu-ates will start their careers in a CPA firm.Ofthatgroup,roughly80%will leavepublicaccountingafterlicensure to pursue a career in the corporate or governmentalarena.
Careers in accounting would, there-fore, have two primary learning out-comes: (a) Students would be able to identifyanddescribeatleastthreepro-fessionalcareerstheycouldpursuewith adegreeinaccounting,and(b)students would be able to identify, explain, and analyzetheirabilities,interests,andval-uesinrelationtothosecareers.
Activities and instruments abound as a basis for achieving those learn-ing outcomes: Holland’s (1997) hexa-gon and Discover of American Col-legeTesting(ACT;Prediger&Staples, 1996) are easy to understand and administer,evenwithlittlebackground or experience in career counseling. In essence, the first course would serve as a developmental, advising venue for students considering a career in
Bytheendofthecourse,eachstudent should generate a preliminary career plan.Thecareerplanwouldguidethem infuturecourseselectionandserveasa basisforseekinginternshipsandrelated professional opportunities throughout theircollegecareer. (c) critical thinking, and (d) informa-tiontechnology(IT).Moststudentswill takeatleastonewritingcourseaspart oftheirgeneraleducationrequirements. Afewstudentsmayeventaketwosuch courses. However, general education writing is significantly different from professional writing in accounting. Although the former relies on exposi-tion and creative thinking, the latter is focused on brevity and understandable structureexplainingtechnicalterminol-ogytonontechnicalaudiences.
Awritingcoursespecificallydesigned
Althoughfewoftheaccountingfac-ultyarewritingexperts,theyareableto evaluate the professional acceptability of writing without becoming experts in rhetoric and grammar. Well-estab-lished processes such as holistic grad-ing, peer evaluation, and the use of rubrics(Anson,2001)cansimplifythe grading process of writing for faculty, while still allowing future accountants todeveloptheirwritingskills.Inaddi-tion,establishingawritingcourseearly in the curriculum will allow faculty in an accounting department to assess anddiscusswhatconstitutesgoodwrit-ing.Studentswillappreciateconsistent standards and evaluation techniques throughouttheiraccountingprogram.
The development of critical thinking skillsisofprimaryimportanceforfuture accountants. The corporate scandals of the late 20th century might have been avoided or discovered earlier had the involvedpartiesthoughtmorecritically. Critical thinking has several compo-nents: (a) distinguishing relevant facts from irrelevant facts in a specific deci-sioncontext;(b)analyzingthestrengths and weaknesses of an argument, point of view, or response to a problem; (c) defendinganargument,pointofview,or responsetoaprobleminthefaceofother viablealternatives;and(d)expressinga well-reasoned opinion or point of view withclarityandenthusiasm.
Critical thinking skills as stated ear-lier must be developed consistently, purposefully, and rationally over time if students are to respond adequately tothecomplexissuestheywillfacein the working environment. Models of critical thinking, such as Wolcott and Lynch’s (2002)Steps for BetterThink-ing Skills, are readily accessible in the
FIGURE1.Anoverviewofthestructure(levelofthinkingandfocus)for
for students’ behavior as they proceed throughthecurriculum.Bell(2004)has suggestedsevencharacteristicsofapro-fessionalwhichcouldbereadilyapplied in accounting contexts: (a) communi-cates effectively; (b) thinks rationally, logically, and coherently; (c) appro-priately uses technical knowledge; (d) integratesknowledgefrommanydisci-plines;(e)exhibitsethical,professional behavior; (f) recognizes the influence ofpolitical,social,economic,legal,and regulatoryforces;and(g)activelyseeks additionalknowledge.
In this course, students would begin to develop their professional attitudes and behaviors. Later courses in their accounting curriculum would ideally provideopportunitiestothemtorefine, expand,andapplythoseattributes.
The final group of basic skills required of all accountants is informa-tion technology. Competence in basic personal productivity software (word processing,spreadsheets,andpresenta-tion graphics) could be expanded and appliedinaccountingsettings.Students wouldalsodevelophands-onfamiliarity with general ledger packages, relation-al databases, and other software tools that cut across the traditional areas of accountingpractice.
Suchacoursecouldalsoincludecon-ducting research using IT—an increas- inglyimportantskillintoday’sinforma-tioneconomy.Althoughstudentswould notemergefromthiscourseasexperts ineveryformofIT,theywoulddevelop some competence in each area, to be expanded later in the curriculum. As withwritingandcriticalthinking,incor-porating IT throughout the accounting curriculum gives accounting educators an opportunity to discuss the kinds of ITcompetencetheywanttoseeintheir graduates. Interactions with employers and advisory board members would also play a key role in making such decisions.
Layer3:AccountingFoundations
Studentswouldenterthethirdlayer of classes, then, with a preliminary career plan and skills that could be applied regardless of its exact nature. Curricularspecializationoccursinsub-sequent levels of this model. At this
point,everystudentwouldgainfamil-iarity with all the areas that comprise the accounting profession: financial, managerial,taxation,accountinginfor-mation systems, and governmental accounting. The emphasis in the five Layer3coursesshouldbetwofold:(a) learningsomebasicconceptsandideas and(b)learninghowtolearnmorein eacharea.
Decisions about core knowledge in each area once again provide valuable opportunitiesforfacultydialogue.They could also benefit from discussions withemployersandprogramgraduates. More important, courses in the third layer should help students learn how to learn more in each area. Reading current practitioner-oriented periodical articles and original pronouncements by authoritative and regulatory bodies wouldformthebasisforwritingassign-ments, reading groups, and moderately structuredclassdiscussions.
Instruction would incorporate active, problem-based learning struc-tures,thusenhancingstudents’critical thinking and communication abilities while helping them learn more about accounting. Sonmez and Lee (2003) asserted that problem-based learning “engagesstudentsindevelopingskills as self-directed learners” (p. 1). The problem-basedlearningalso“provides students with opportunities to direct their own learning while developing critical thinking and evaluation skills throughanalysisofreal-lifeproblems” (Sonmez&Lee,p.2).Catanach,Croll, andGrinaker(2004)incorporatedmany oftheconceptsandideasofproblem-basedlearningintheiruniqueapproach to teaching intermediate financial accountingconcepts.
Layer4:ServiceLearning
The fourth curriculum layer allows studentstogainactualfieldexperience in two areas of accounting practice. These service-learning opportunities will give students the opportunity to apply their skills, to make informed choices about further study, and to interact with potential employers. Theywillalsopromotegreaterstudent engagement throughout the rest of the curriculum.
Rama (1998) offered the following suggestionsforestablishingeffectiveser-vice-learningprogramsinaccounting: 1.Developclearcriteriaforthetypesof
organizationsandprojectsthatwillbe involvedinservice-learningactivities. For example, a program might focus on budgeting in nonprofit organiza-tions,taxpreparationforlow-income taxpayers (such as Volunteer Income TaxAssistance),ordevelopingfinan-cial literacy skills among at-risk stu-dentpopulationsinhighschools. 2.Ensure that projects provide both
service and learning. Projects should reinforce concepts learned in classes. They often involve unique applica-tions of IT as well. Community ser-vice alone does not necessarily con-stitute service learning. In addition, service-learningprojectsshouldincor-porate some deliberate discussion of thesocialissuesthatmotivatethem. 3.Establish assessment and evaluation
points throughout the project. For example,studentsmayberequiredto submit a project plan after an initial consultation with a client. If assess-ment is delayed until the end of the project,studentsmaylosefocusand motivation.
4.Provide opportunities for reflection and self-assessment throughout the project. Students may create reflec-tivejournals,participateinstructured discussionswithafacultymember,or evaluate their own performance and theperformanceofteammembers. In addition, Brandes and Green (1999) offered practical recommenda-tions for dealing with legal liability in service-learning projects, including (a) position-specific risk identification; (b) procedural standardization for service- learningtasks;(c)backgroundandmed- icalchecksforservice-learningpartici-pants; (d) signed releases and waivers from all involved parties; and (e) clear policy statements on training, supervi-sion,anddisciplinaryissues.
These two required service-learning experiencesshouldbeindifferentareas of accounting practice. They could be volunteerorpaidopportunitiesandindi-vidual- or group-based. They can be evaluated using written journals, oral presentationstofutureservicelearners,
and employer evaluations of students’ skills.Theirfundamentaloutcomesare straightforward: When students com-pleteaservice-learningexperience,they should(a)interactmoreeffectivelywith internal or external clients and (b) fur-therrefinetheircareerplanonthebasis of their interests, abilities, and values. Feedbackfromservice-learningcourses couldalsoserveasanimportantcompo-nent in an accounting program’s over-all assessment plan. It would also pro-vide practical evidence of a program’s strengthsandweaknesses.
Layer5:Specialization
Once students have completed the first four layers, they are in a better position to assess their skills, values, and interests. Layer 5 provides an opportunity for students to build upon their basic knowledge in one or more specialized areas that interest them. Thesecoursescanbuildstudents’com- munication,research,andcriticalthink-ingcompetenciesandcouldbetaughtin aseminarsetting.
Courses in this area might include auditing and assurance services, con-solidations, financial reporting and communication, financial statement analysis, forensic accounting, manage-mentcontrolsystems,taxresearch,and internationalaccounting.
Studentsmightchoosespecialization courses on the basis of their service-learning experience and aptitude dem-onstratedinLayer3courses,expected career direction, or preparation for licensureorcertification.
Layer6:AccountingandSociety
As their final undergraduate educa-tional experience, students need to tie
2.Political: Description and analysis of the political processes associated with the development of accounting rules,practices,andinformation. 3.Economic: Assessment of the
eco- nomiceffectsofaccountinginforma- tion(e.g.,inthestockandbondmar-kets),aswellaseconomicstrengths andweaknessesofaccountinginfor-mation.
4.Anthropological: The relationship betweenaccountingandnationalcul-ture(Hofstede,2003).
5.Behavioral:Thebehavioraleffectsof accounting information and process-es, including critical examination of ethicalissuesinaccounting.
Uponcompletionofthiscourse,stu-dents should be able to (a) describe and critique the accounting standard-settingprocessintheUnitedStatesand aroundtheworld;(b)outlinethehistori-caldevelopmentoffinancialstatements and accounting rules in the United States;(c)relatenationalculturetothe development of accounting processes andrulesaroundtheworld;(d)critique analyticalprocessesforgeneral-purpose financialstatementsfromeconomicand behavioral perspectives; and (e) inter-pret accounting information as a basis fordecisionmaking.
Intherightcircumstances,thiscourse mightevencomposeanelementofstu-dents’ general education, promoting a diverseaudienceandgivingaccounting studentsafurtheropportunitytointeract with nonsubject matter experts before encounteringthemintheworkplace.
Layout
Although the careers-in-account-ing course could begin as early as a
careerwouldaccomplishseveralobjec-tives, including (a) providing students sufficient time to learn to think like accountants; (b) enabling students to matureacademicallyandprofessionally, developing their judgment and critical thinking skills at a steady, consistent pacethroughouttheireducation;(c)pro-motingeducationalbreadthbymelding general education and other business courseswiththeirprofessionalaccount-ing courses; (d) allowcourseswiththeirprofessionalaccount-ing accountcourseswiththeirprofessionalaccount-ing students to interact more consistently with nonaccounting students, thus encouragingtheformertodevelopgood communicationandinterpersonalskills; and (e) permitting accounting students to investigate various career options more completely as they pursue their degree.
The model proposed here is not a radical departure from the current
TABLE1.CoursesThat AccountingStudentscan Completein12Quarters (4Years)
Quarter Course
1 None
2 Careersinaccounting 3 Essentialskills(1and2) 4 Essentialskills(3and4) 5 Accountingfoundations (1and2)
6 Accountingfoundations (3and4)
7 Accountingfoundations(5) 8 Servicelearning(1) 9 Servicelearning(2) 10 Specialization(1and2) 11 Specialization(3) 12 Accountingandsociety
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