Professional organizations, accrediting bodies, and accounting educators have defined the competencies that accounting students need for entry-level success in public accounting. However, definitions of the competencies required by all accounting students for long-term career requirements are lacking, as is an understanding of how to develop these competencies within the accounting curriculum. In 2010 the Institute of Management Accountants (IMA) and the Management Accounting Section (MAS) of the American Accounting Association (AAA) formed a Task Force to address these issues and make curriculum recommendations for all accounting majors. This paper is a report of that Task Force. It is responsive to the recent call to ''connect the accounting body of knowledge to a map of competencies'' and to create ''curricular models for the future'' (Pathways Commission 2012, 37, 75), and it includes a literature review that spans the scope and focus of accounting education, the value proposition for accounting (i.e., specification as to how accountants today, working in a variety of settings, add organizational value), and the importance of competency integration. This review leads to four recommendations. First, accounting education should be oriented toward longterm career demands. Second, the focus of accounting education should include organizational settings beyond the current focus on public accounting/auditing. Third, educational objectives should reflect how accountants add organizational value. Fourth, these objectives should be developed as integrated competencies. These recommen
The job choice and post decision attitudes and behavior of 431 accounting students were studied. Data on the attractiveness of working for different firms was shown to be a good predictor of both the job application and the job choice behavior of the individuals. Data collected after the job choice decision was made showed that the chosen firms increased in attractiveness after choice and the rejected firms decreased. After one year of employment, the subjects rated all firms lower in attractiveness than they had before they applied for jobs. It was concluded that attitudes toward firm attractiveness determine job choice behavior and that job choice behavior influences post employment attitudes about firm attractiveness. Considerable information exists about the personal characteristics of individuals who choose different occupations and jobs (see Super, 1957; Super & Bohn, 1970 for a review). There is, for example, research on the kind of interest and ability patterns which are characteristic of indi-1 This study is sponsored jointly by the American Institute of CPAs and nine of the large CPA firms. Listed alphabetically these firms are: Arthur Andersen & Co.; Coopers & Lybrand; Haskins & Sells; Laventhol Krekstein Horwath & Horwath; Main Lafrentz & Co.; Peat, Marwick, Mitchell & Co.; Price Waterhouse & Co.; Touche Ross & Co.; and Arthur Young & Company. A commission, comprised of representatives of AICPA and CPA firms participating financially in the project, meets periodically with the researchers to serve in an advisory capacity and to appraise the progress of the study for the purpose of approving the continuation of financial support. The analysis and interpretations are those of the researchers and do not necessarily represent those of the commission or the sponsoring firms. The authors would also like to thank Jeffrey L. Harkins for his help with the project.
Employee and employer stated reasons for leaving public accounting were studied together with tbe conditions surrounding departure and the best and least liked qualities of CPA fm work. Data collected after employee terminations on selected aspects of the work was shown to be a good predictor of whether employees left of their own volition or at the request of the firm and revealed several areas suitable for improving personnel relationships and reducing professional staff turnover.
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