A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants†

IF 1.6 Q3 BUSINESS, FINANCE
Sanobar Siddiqui
{"title":"A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants†","authors":"Sanobar Siddiqui","doi":"10.1111/1911-3838.12362","DOIUrl":null,"url":null,"abstract":"CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning (SoTL) on how to best inculcate these competencies in future accountants. This study attempts to spark such a discourse by conducting a structured literature review (SLR) of the research‐informed instructional strategies to foster CPA enabling competencies, skills, and values in future accountants, and outlines future research opportunities. The findings indicate that the CPA competency “acting ethically and demonstrating professional values” can be engrained in future accountants using business cases and targeted courses/lessons in accounting classrooms. “Leading” is best taught through targeted courses/lessons. “Collaboration” can be gained through team‐based learning (group work) and software. “Managing self and others” can be engrained through a strategic course setup. “Adding value” can be achieved by experiential learning. “Solving problems” can be facilitated through in‐class activities that specifically target critical thinking skills. Finally, “communication” is facilitated with writing tasks and software. The top five research‐informed teaching tools that advance CPA enabling competencies are collegial tools (i.e., group work, peer review, and writing prompts), software, business cases, experiential tools, and targeted courses/lessons. In the future, an in‐depth SLR should be conducted on each of the five research‐informed teaching tools for their integration within accounting classrooms.This article is protected by copyright. All rights reserved.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.6000,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1111/1911-3838.12362","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning (SoTL) on how to best inculcate these competencies in future accountants. This study attempts to spark such a discourse by conducting a structured literature review (SLR) of the research‐informed instructional strategies to foster CPA enabling competencies, skills, and values in future accountants, and outlines future research opportunities. The findings indicate that the CPA competency “acting ethically and demonstrating professional values” can be engrained in future accountants using business cases and targeted courses/lessons in accounting classrooms. “Leading” is best taught through targeted courses/lessons. “Collaboration” can be gained through team‐based learning (group work) and software. “Managing self and others” can be engrained through a strategic course setup. “Adding value” can be achieved by experiential learning. “Solving problems” can be facilitated through in‐class activities that specifically target critical thinking skills. Finally, “communication” is facilitated with writing tasks and software. The top five research‐informed teaching tools that advance CPA enabling competencies are collegial tools (i.e., group work, peer review, and writing prompts), software, business cases, experiential tools, and targeted courses/lessons. In the future, an in‐depth SLR should be conducted on each of the five research‐informed teaching tools for their integration within accounting classrooms.This article is protected by copyright. All rights reserved.
对支持未来会计师注册会计师能力的研究型教学策略进行结构化审查†。
注册会计师必备能力是所有未来会计师应具备的人文技能和职业价值观的基础。然而,迄今为止,教学与学习学术界(SoTL)关于如何以最佳方式向未来会计师灌输这些能力的讨论还很有限。本研究试图通过结构化文献综述(SLR),对培养未来会计师的注册会计师能力、技能和价值观的教学策略进行研究,并概述未来的研究机会。研究结果表明,可以在会计课堂上利用商业案例和有针对性的课程/教训来培养未来会计师的注册会计师能力,即 "以道德的方式行事并展示职业价值观"。"领导能力 "最好通过有针对性的课程/教训来传授。"协作 "可以通过团队学习(小组工作)和软件获得。"管理自己和他人 "可以通过战略性课程设置来实现。"增加价值 "可以通过体验式学习来实现。"解决问题 "可以通过专门针对批判性思维技能的课内活动来实现。最后,"交流 "可以通过写作任务和软件来实现。以研究为基础的、能提高注册会计师能力的五大教学工具是:同事工具(即小组合作、同行评议和写作提示)、软件、商业案例、体验工具和有针对性的课程/教训。未来,应针对这五种以研究为基础的教学工具中的每一种进行深入的 SLR,以便将其融入会计课堂。本文受版权保护,保留所有权利。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信