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Competency Dimensions (AICPA 2000)
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The online Master of Science Program in Accounting at UConn has been carefully designed to address both the depth and breadth of subject material using the AICPA's Core Competency Framework as a guide.

The AICPA describes the Framework as a "foundation for progressive curriculum change . . . . The Framework supports a paradigm shift from a content-driven to a skills-based curriculum" that "identifies core functional, personal and broad business perspective competencies that are universally applicable to a diverse and growing array of accounting career options" (http://www.aicpa.org/edu/boardof.htm).

Presented below is an exhibit that takes five MSA courses as examples to show how their learning objectives, which have been refined into weekly session outcomes, fit into the Framework. The numbers in the columns for each course represent the session outcomes that address specific competencies. The exhibit demonstrates how our curriculum addresses both depth and breadth of coverage in functional, personal, and broad business perspectives areas.


COMPETENCIES
DESCRIPTION
ACCT 331
 ACCT 333 ACCT 335 ACCT 339 ACCT 351 TTL %
Functional1  
1. Decision Modeling Able to consider issues, identify alternatives, and choose/implement solutions 11 16 6 5 14 52 15%
2.  Risk Analysis Able to identify and manage audit risk and understand how business risk affects business strategy 8 4 0 8 13 33 10%
3. Measurement Able to use traditional and non-traditional (e.g., quantitative and qualitative) measures that are relevant and reliable 10 10 5 5 13 43 12%
4. Reporting Able to communicate clearly and objectively the work done and the resulting findings in accordance with professional standards 12 1 17 4 13 47 14%
5. Research Able to access relevant guidance/information, understand it, and apply it 19 5 16 4 0 44 13%
6. Leverage Technology to Develop and Enhance Functional Competencies Able to use technology tools effectively and efficiently to develop and apply other functional competencies 7 3 6 6 0 22 6%
 
Personal2  
1. Professional Demeanor Demonstrate objectivity and integrity; continuously improve skills and knowledge 6 12 13 0 0 31 9%
2. Problem Solving and Decision Making Use good insight and judgment and innovative and creative thinking to effectively solve problems and make decisions 17 16 14 5 14 66 19%
3. Interaction Able to work productively with a diversity of individuals 7 2 13 4 13 39 11%
4. Leadership Able to influence, inspire, and motivate individuals and groups to achieve results 8 4 11 0 13 36 10%
5. Communication Able to listen, speak and write in order to meaningfully exchange information 10 12 14 4 13 53 15%
6. Project Management Stay abreast of changes in technology to enhance the development and application of other personal competencies 9 3 11 0 6 29 8%
7. Leverage Technology to Develop and Enhance Personal Competencies Stay abreast of changes in technology to enhance the development and application of other personal competencies 5 7 1 0 1 14 4%
 
Broad Business Perspective3
1. Strategic/ Critical Thinking Able to link data, knowledge, and insight together - from a "big picture" perspective - to provide information for decision-making 18 13 8 5 14 58 17%
2. Industry/ Sector Perspective Able to identify risks/opportunities given a company's industry & economic sector 8 6 0 18 0 32 9%
3. International/Global Perspective Able to facilitate global commerce by identifying and communicating threats/opportunities of doing business in a borderless world 7 6 15 0 4 32 9%
4. Resource Management Able to recognize and allocate resources (human, financial, physical, environmental, etc.) necessary for participation in the global capital markets 3 3 2 0 14 22 6%
5. Legal Regulatory Perspective Able to describe the legal and regulatory environment facing companies; Able to analyze the impact of changes in legal/regulatory requirements 13 0 10 9 0 32 9%
6. Marketing/ Client Focus Able to anticipate and meet the changing needs of clients, employers, customers, and markets by recognizing market needs and developing new markets 4 4 1 0 0 9 3%
7. Leverage Technology to develop and Enhance a Broad Business Perspective Able to understand and appreciate the effects of technology on the broader business environment 8 7 1 0 14 30 9%
 
TOTAL 93 65 74 36 79 347 100%


1Functional competencies relate to the technical competencies that most closely align with the value accounting professionals contribute (see AICPA [2000,http://www.aicpa.org/edu/func.htm])
2Personal competencies relate to the attitudes and behaviors of individuals preparing to enter the accounting profession (see AICPA [2000, http://www.aicpa.org/edu/pers.htm])
>Broad Business Perspective Competencies relate to the context in which accounting professionals perform their services (see AICPA [2000, http://www.aicpa.org/edu/fbbfin.htm])