The Revised Model Tax Curriculum

2009 ◽  
Vol 24 (2) ◽  
pp. 141-156 ◽  
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.

scholarly journals Academic And Practitioner Interests Regarding Emerging Technologies In Accounting

2005 ◽  
Vol 2 (5) ◽  
Author(s):  
Thomas J. Tribunella ◽  
M. Pamela Neely ◽  
Heidi R. Tribunella
Keyword(s):  
Emerging Technologies ◽  
Certified Public Accountants ◽  
American Institute ◽  
Change Over Time ◽  
Accounting Faculty ◽  
Faculty Survey ◽  
Points Of View ◽  
Compare And Contrast ◽  
Academic Interests ◽  
Over Time

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.

scholarly journals Critical thinking for the federal auditor

2020 ◽  
Vol 27 (91) ◽  
pp. 2-26
Author(s):  
Gabrielle G. McClure-Nelson
Keyword(s):  
Critical Thinking ◽  
Private Sector ◽  
Core Competencies ◽  
Public Trust ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Recent Survey ◽  
Certified Public Accountants ◽  
American Institute ◽  
The Core

In the overly constrained space of the federal audit environment, to what extent can critical thinking skills be applied in a profession characterized by arduous public trust expectations, controlling auditing standards, prescriptive federal acquisition policies, frequently changing guidance, continual peer oversight, and the slow implementation of audit findings? Promoting the increased use of private sector auditors may suggest that federal auditors perceive competencies differently. However, a recent survey administered to 645 auditors of a federal audit agency region indicated that the majority of the core competencies identified by the American Institute of Certified Public Accountants are perceived as relevant in auditing government contractors. However, of concern, the data were mixed in support of critical thinking as an important competency. Given employer preference for skills in this area, the author attempts to identify applications to increase auditor critical thinking skills and to offer suggestions for increasing the relevance of the federal audit.

scholarly journals How to Bring About Change – A Literature Review About Education and Learning Activities for Sustainable Development

2021 ◽  
Vol 12 (1) ◽  
pp. 5-21
Author(s):  
Beatrix Algurén
Keyword(s):  
Sustainable Development ◽  
Literature Review ◽  
Behavior Change ◽  
Learning Outcomes ◽  
Core Competencies ◽  
Social Activity ◽  
System Thinking ◽  
Learning Activities ◽  
Resource Information ◽  
Starting Point

Abstract Sustainable development and transformational change have become more critical than ever in the era of climate change. The aim of this literature review was to increase knowledge on education and learning activities (ELAs), along with the learning outcomes they address, in the context of higher education for sustainable development (SD) with UNESCO’s eight core competencies for SD as a starting point. The search was conducted in two educational databases, Education Research Complete and the Education Resource Information Center. 153 articles were identified, of which 16 remained after reviewing for inclusion and exclusion criteria. Education and learning activities in ESD were grounded in discussions, reflections and interdisciplinarity by using participatory teaching methods, such as problem-based or experiential learning. Commonly enhanced learning outcomes were knowledge, attitude and collaboration competencies, as well as critical and system thinking. Self-awareness and behavior change, however, were less frequently achieved and the studies addressing behavior frequently recognized inertia to behavior change, despite transferred attitudes and increased knowledge. Although UNESCO outlined behavioral learning objectives as particularly important for ESD, the present review revealed that these had hardly been reached by the used ELA. The paper discusses the complexity of behavior change and proposes an ethics-led and whole-institution approach to tackle some challenges for behavioral action and social activity. There is a need for new educational and learning activities, which have greater transformational potential, by acknowledging the complexity of behavior change.

URGENSI EVALUASI PEMBELAJARAN DALAM PENDIDIKAN

2018 ◽  
Vol 2 (1) ◽  
pp. 65-69
Author(s):  
Moh Fachri
Keyword(s):  
Learning Outcomes ◽  
Learning Process ◽  
Learning Objectives ◽  
Validity And Reliability ◽  
Evaluation Tool ◽  
Professional Educators ◽  
Institutional Approach ◽  
Learning Evaluation ◽  
Effectiveness And Efficiency ◽  
Evaluation Of Learning

Learning process is the most important part in education as an effort to mature learners, The success of the learning process becomes a benchmark achievement of learning objectives. To know the achievement of the success of learning objectives, it must be done evaluation / assessment. In particular the purpose of evaluation to determine the progress of learning outcomes of learners after following the learning, as well as to determine the level of effectiveness and efficiency of methods, strategies that teachers use in learning. Evaluation of learning has an important and strategic meaning in education, because the learning process becomes meaningful, as well as its evaluation results can be used as a basis to determine the next step, for teachers, principals, institutions, parents, and government. The importance of learning evaluation can be seen from the approach of the learning process, the characteristics of professional educators, and the institutional approach, but it can also be seen from its purpose, function and principles and the validity and reliability of its evaluation tool.

PENERAPAN PEMBELAJARAN METODE DISKUSI UNTUK MENINGKATKAN AKTIVITAS BELAJAR SISWA PADA PEMBELAJARAN IPS TERPADU DI KELAS VIII.B SMP NEGERI 5 KOTA SOLOK

2019 ◽  
Vol 5 (1) ◽  
pp. 35-42
Author(s):  
Erma Yenis
Keyword(s):  
Student Learning ◽  
Learning Outcomes ◽  
Learning Process ◽  
Teaching And Learning ◽  
Student Learning Outcomes ◽  
Learning Activities ◽  
Good Teaching ◽  
Starting Point ◽  
Class Viii

Abstractlearning process  good teaching  can create a situation that allows children to learn, so that is the starting point of the success of teaching. The low quality of education depends on the management of the teaching and learning process which can be interpreted as being less effective in the teaching and learning process, the causes: (1) Low learning activities, (2) Inadequate facilities and infrastructure. The case in Solok City Middle School, the low level of student learning activities allegedly influenced the low student learning outcomes. Based on observations on class VIII A which included the superior class had not yet achieved the desired completeness, the class with the least completeness was class VIII B which was 33.33% with KKM 65 criteria. Seeing this reality, teachers were required to motivate students and foster enthusiasm student learning. Therefore, to foster students' enthusiasm for learning, the author tries to apply student learning activities through discussion methods in small groups.Keywords: Learning, discussion AbstrakProses belajar mengajar yang baik dapat menciptakan situasi yang mmemungkinkan anak belajar, sehingga merupakan titik awal keberhasilan pengajaran. Rendahnya mutu pendidikan tergantung pada pengelolaan proses belajar mengajar yang dapat diartikan kurang efektifnya proses belajar mengajar, penyebabnya: (1) Rendahnya aktifitas belajar,  (2) Sarana dan prasarana yang belum memadai. Kasus pada SMP Negeri % Kota Solok rendahnya aktifitas belajar siswa diduga berpengaruh terhadap rendahnya hasil belajar siswa. Berdasarkan pengamatanpada  kelas VIII A yang termasuk kelas unggul belum mencapai ketuntasan yang di inginkan, sedangkan kelas yang paling sedikit ketuntasannya adalah kelas VIII B yaitu sebanyak 33,33 % dengan kriterian KKM 65. Melihat kenyataan tersebut, guru dituntut untuk dapat memotivasi siswa dan menumbuhkan semangat belajar siswa. Karena itu, untuk menumbuhkan semangat belajar siswa, penulis mencoba untuk menerapkan aktivitas belajar siswa melalui metode diskusi dalam kelompok kecil. Kata kunci: Pembelajaran, diskusi

ALVIN R. JENNINGS: MANAGING PARTNER, POLICY-MAKER, AND INSTITUTE PRESIDENT

2015 ◽  
Vol 42 (1) ◽  
pp. 85-104 ◽  
Author(s):  
Martin E. Persson ◽  
Vaughan S. Radcliffe ◽  
Mitchell Stein
Keyword(s):  
Policy Maker ◽  
Certified Public Accountants ◽  
American Institute ◽  
Academic Field ◽  
Accounting Research ◽  
Public Accountants

Alvin R. Jennings (1905–1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American Institute of Accountants' Committee on Auditing Procedure (1946–49) and later as the president of the American Institute of Certified Public Accountants (1957–58). This paper explores these activities and Jennings' contribution to the professional, academic, and institution discourse of the accounting discipline.

DIGITIZING THE ACCOUNTING HISTORIANS JOURNAL: A SHORT HISTORY

2006 ◽  
Vol 33 (2) ◽  
pp. 157-168 ◽  
Author(s):  
Royce D. Kurtz ◽  
David K. Herrera ◽  
Stephanie D. Moussalli
Keyword(s):  
Full Text ◽  
Certified Public Accountants ◽  
University Of Mississippi ◽  
Short History ◽  
American Institute ◽  
Federal Grant ◽  
Public Accountants ◽  
The University ◽  
Copyright Permission

The University of Mississippi Library has digitized the Accounting Historians Journal from 1974 through 1992, cover-to-cover. The American Institute of Certified Public Accountants' gift of their library to the University of Mississippi was, fortuitously, the impetus for the AHJ digitizing project. A complicated chain of events followed which included discussions with the Academy of Accounting Historians for copyright permission, an application for a federal grant, negotiations with software vendors, and decisions about search capabilities and display formats. Each article in AHJ is now full-text searchable with accompanying PDF page images.

EARLY ENCOUNTERS BETWEEN CPAs AND THE SEC*

1979 ◽  
Vol 6 (1) ◽  
pp. 29-37 ◽  
Author(s):  
John L. Carey
Keyword(s):  
Vice President ◽  
Gold Medal ◽  
Certified Public Accountants ◽  
American Institute ◽  
Public Accountants

The recollections of John L. Carey about the policies and politics in professional circles during the very important period when the Securities Exchange Commission first came into being. Mr. Carey served the American Institute of Certified Public Accountants in various capacities from 1925 to 1969, including editor of The Journal of Accountancy and Administrative Vice-president, and received the Institute's gold medal for distinguished service to the profession.

Audit Practices of PricewaterhouseCoopers

2000 ◽  
Vol 19 (2) ◽  
pp. 176-182 ◽  
Author(s):  
Barry N. Winograd ◽  
James S. Gerson ◽  
Barbara L. Berlin
Keyword(s):  
The United States ◽  
International Federation ◽  
International Standards ◽  
Certified Public Accountants ◽  
American Institute ◽  
Distinctive Features ◽  
International Firms ◽  
New Development ◽  
Auditing Standards ◽  
Audit Approach

This paper discusses the development of the PricewaterhouseCoopers Audit Approach (PwCAA), identifies distinctive features of this approach, and provides information on new development areas. The discussion will provide a summary of each of these items and will focus on the distinctive features of the PwCAA. The article will not cover elements that appear to be consistent with other firm methodologies. Significant consistencies exist since all of the major international firms essentially operate under generally accepted auditing standards, i.e., the International Standards on Auditing (ISA) as established by the International Federation of Accountants. In the United States, they also comply with generally accepted auditing standards (GAAS) as established by the American Institute of Certified Public Accountants (AICPA).

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