Updating the MAcc curriculum in response to stakeholder needs and CPA exam changes: Resources and results from one School’s journey

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2023-09-01 DOI:10.1016/j.jaccedu.2023.100857

Eric D. Bostwick, Dustin Micah Grant, Sherwood Lane Lambert, Patrick Lucas, Gregory L. Prescott

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Abstract

Both professionals and academics have called for changes to the accounting curriculum over the past 20 years, and more recent research (e.g., Albring & Elder, 2020) has asked schools to share not only their curriculum changes but also the motivations for these changes. This paper responds to these calls by not only providing the results of and rationale for an accounting curriculum change but also sharing the research and processes that supported the change. The six-step process employed in this paper was used to review and revise the Master of Accountancy (MAcc) curriculum at a mid-size Florida university with a strong emphasis on career preparation and student success on the CPA Exam. The results and resources presented include benchmarking curriculum analyses (e.g., tracks offered, number of courses by type, required versus elective courses), techniques for sharing benchmark information with stakeholders, and internal and external stakeholder surveys. Although some resources may be of immediate use “as-is,” it is more likely that schools will be able to enhance, refine, or alter the processes to align with the particular needs and objectives of their stakeholders.

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根据利益相关者的需求和注册会计师考试的变化更新MAcc课程:来自一所学校旅程的资源和结果

在过去的20年里，专业人士和学者都呼吁对会计课程进行改革，最近的研究(如Albring &Elder, 2020)要求学校不仅要分享他们的课程变化，还要分享这些变化的动机。本文不仅提供了会计课程改革的结果和基本原理，而且还分享了支持这一变革的研究和过程，从而回应了这些呼吁。本文采用的六步流程用于审查和修改佛罗里达一所中等规模大学的会计硕士(MAcc)课程，该课程非常强调职业准备和学生在注册会计师考试中的成功。展示的结果和资源包括基准课程分析(例如，提供的课程、按类型划分的课程数量、必修课程与选修课程)、与涉众共享基准信息的技术，以及内部和外部涉众调查。尽管一些资源可以“按原样”立即使用，但更有可能的是，学校将能够增强、改进或改变过程，使其与利益相关者的特定需求和目标保持一致。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.