Academic And Practitioner Interests Regarding Emerging Technologies In Accounting

In this paper we investigate the differences between practitioner and academic interests in emerging technologies. We compare and contrast the results of an accounting faculty survey to the AICPA’s (American Institute of Certified Public Accountants) Top Technology list. It appears that academics and practitioners have significantly different interests concerning emerging technologies. Furthermore, technology interests for both groups change over time. We then discuss the problems that arise from the differing points of view and suggest some possible solutions.

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Development of an Integrated Course in Accounting: A Focus on Environmental Issues

Issues in Accounting Education ◽

10.2308/iace.2000.15.1.19 ◽

2000 ◽

Vol 15 (1) ◽

pp. 19-42 ◽

Cited By ~ 23

Author(s):

D. Jacque Grinnell ◽

Herbert G. Hunt

Keyword(s):

Professional Development ◽

Environmental Performance ◽

Accounting Information ◽

Environmental Issues ◽

Accounting Education ◽

Certified Public Accountants ◽

Environmental Strategy ◽

American Institute ◽

Education Change ◽

Points Of View

Environmental issues provide a unique, timely, and important focus for an integrated course in accounting and demonstrate how accounting information is, or can be, used to support corporate environmental strategy and assess environmental performance. This type of course offers an opportunity to add value to the educational experience of both accounting and nonaccounting majors. In this article, we describe the development and structure of one such course, discuss our experiences in offering it, and summarize the perceived benefits and difficulties associated with this endeavor. Overall, we conclude that, despite some challenges in designing and offering this type of course, the benefits are significant from both instructional and professional development points of view. Furthermore, the course attempts to achieve several of the objectives laid out a decade ago by the Accounting Education Change Commission (AECC) and more recently, by the American Institute of Certified Public Accountants (AICPA) in its forward-looking CPA Vision Project. Perhaps most importantly, this course helps to counter the tendency, by both students and faculty, toward disciplinary insularity, a concern prominently noted by Patten and Williams (1990).

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The Revised Model Tax Curriculum

Issues in Accounting Education ◽

10.2308/iace.2009.24.2.141 ◽

2009 ◽

Vol 24 (2) ◽

pp. 141-156 ◽

Cited By ~ 11

Author(s):

Shirley Dennis-Escoffier ◽

Beth B. Kern ◽

Shelley C. Rhoades-Catanach

Keyword(s):

Learning Outcomes ◽

Core Competencies ◽

Learning Objectives ◽

Certified Public Accountants ◽

American Institute ◽

Accounting Faculty ◽

Accounting Curriculum ◽

Starting Point ◽

The Matrix ◽

Student Competencies

ABSTRACT: The American Institute of Certified Public Accountants (AICPA) first developed the Model Tax Curriculum (MTC) in 1996 and modified it in 1999. Subsequent changes in the accounting profession and education caused a reexamination of the MTC resulting in a complete revision in 2007. The revised MTC is learning outcome-based and views the accounting curriculum in its entirety. The revised MTC includes a detailed matrix relating its proposed learning outcomes to the AICPA core competencies and tax technical topics commonly included in tax curricula. The matrix offers accounting faculty one example of an approach to be used in achieving the MTC learning outcomes. This approach can serve as a useful starting point to faculty in formulating and documenting their own approaches to developing student competencies that achieve the revised MTC learning objectives. This paper details the development of the MTC and provides an overview of the revised MTC. It also offers pedagogical suggestions helpful for implementing the MTC.

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