AICPA Core Competency Framework |
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The Core Competency Framework is an online resource that educators can utilize to develop or reform curricula to support the development of a set of competencies, consistent with the findings of the CPA Vision. Resources Currently Available Online include: Competency Definitions A set of requisite competencies for all students preparing to enter the newly envisioned accounting profession that is positioned higher on the information value chain. Competencies are categorized as functional (technical competencies most closely aligned with the value contributed by accounting professionals), personal (individual attributes and values) and broad business perspective competencies (relating to understanding of internal and external business contexts). Educational Practices Sample strategies and classroom techniques that directly address the development of competencies. The Framework will provide information for academics in teaching roles. The Framework will link educators to general guidance on learning strategies (e.g., how to use the case method in class). It will also provide specific examples of recommended strategies and classroom techniques for each of the competencies. Evaluation Tools Tools to evaluate how effectively individual courses or entire accounting programs address the competencies and plan curricular changes. The tools will improve the efficiency of administrative planning and review and the effectiveness of educational strategies. The evaluation tools will enable a mission-based comparison of courses and programs to the Framework, guide assessment of student outcomes, and facilitate curriculum planning and reform. The tools will also generate reports that can be made available to stakeholders such as employers, students, accreditation boards, and faculty, who want to know whether accounting courses and programs facilitate the development of desired student competencies. |
