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ERIC Number: EJ1097069
Record Type: Journal
Publication Date: 2012-Oct
Abstractor: As Provided
Integrating Critical Spreadsheet Competencies into the Accounting Curriculum
Walters, L. Melissa; Pergola, Teresa M.
Journal of Instructional Pedagogies, v9 Oct 2012
The American Institute of Certified Public Accountants (AICPA) and the International Accounting Education Standards Board (IAESB) identify spreadsheet technology as a key information technology (IT) competency for accounting professionals. However requisite spreadsheet competencies are not specifically defined by the AICPA or IAESB nor are they clearly delineated within the literature on spreadsheet use. Traditional spreadsheet pedagogy focuses on foundational navigational, functional, and formatting proficiencies often taught during introductory courses leaving students with only the most basic of spreadsheet. Unfortunately, this stops short of providing accounting graduates adequate skills to effectively perform the duties expected of accounting professionals. Spreadsheets are generally poorly designed, contain serious errors, lack operational controls, and are often overlooked during risk assessment and audit processes. As a consequence, spreadsheets represent material misstatement and fraud risks and have thus evolved into significant control and Sarbanes-Oxley (SOX) compliance concerns. Given the risk, control, and compliance concerns associated with widespread spreadsheet use, accounting students need more than just foundational familiarity with spreadsheet formulas. The purpose of this paper is to identify spreadsheet competencies critical to accounting graduates and present a spreadsheet competency framework for integrating such competencies into an accounting curriculum. The spreadsheet competency framework presented in this paper offers guidance in three parts consisting of competency definition, curricular mapping, and illustrative assessment rubrics.
Descriptors: Accounting, Business Administration Education, Spreadsheets, Competence, Information Technology, Core Curriculum, Compliance (Legal), Integrated Curriculum, Skill Development, Student Evaluation, Scoring Rubrics, Risk Assessment, Taxonomy
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
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