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ERIC Number: EJ1129123
Record Type: Journal
Publication Date: 2017
Pages: 25
Abstractor: As Provided
ISSN: ISSN-0963-9284
Accounting Community of Practice Pedagogy: A Course Management Invention for Developing Personal Competencies in Accounting Education
Stephenson, Sandria S.
Accounting Education, v26 n1 p3-27 2017
This paper reports the findings of an exploratory qualitative study using the implementation of Wenger's [(1998). "Communities of practice: Learning, meaning, and identity." Cambridge, MA: Cambridge University Press; Wenger, E. (2000). Communities of practice and social learning systems. "Organization," 7(2), 225-246] Theory of Communities of Practice to develop an Accounting Community of Practice (ACOP) pedagogy. Students from eight accounting courses who participated, in the 120 narratives and 280 surveys used as data, practice and develop critical real-world professional accounting competencies by linking three structural foundations: (1) accountability to joint enterprise, (2) mutual engagement, and (3) shared repertoire of communal resources. Competencies promoted by the AICPA [(1999). "Core competency framework of entry into the accounting profession." Retrieved from; AICPA. (2006). Core competency framework of entry into the accounting profession. Retrieved from; International Federation of Accountants (IFAC). (2003). "International education standard No. 3, professional skills." Retrieved from; IFAC. (2015). "Meeting future expectations of professional competence: A consultation on the IAESB'S future strategies and priorities." Retrieved from; ICAEW. (1996). "Added value professionals: Chartered accountants in England and Wales." London: Author], and other professional bodies include problem-solving, leadership, project management, and interaction. ACOP strategy is effective in maintaining dynamic learning environments, increasing students' awareness of trust, open communication, and creative thinking. Meaning and knowledge are owned in ACOP where the focus of the class shifts from instructor to students. This study adds to limited empirical research in communal forms of learning in accounting.
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Publication Type: Journal Articles; Reports - Research; Tests/Questionnaires
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A