Eric D. Bostwick, Dustin Micah Grant, Sherwood Lane Lambert, Patrick Lucas, Gregory L. Prescott
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Updating the MAcc curriculum in response to stakeholder needs and CPA exam changes: Resources and results from one School’s journey
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.
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.