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Setting the Context

Broad Context

  • Rising costs of college
    Increasing debt burden for students
    Longer time to completion
  • Under-prepared students
  • Competition
    Open-source/self-learning
  • Decreasing gov’t support
  • Fewer jobs at graduation
  • Internal outsourcing (advising, recruiting, course development)
  • Globalization/outsourcing
  • Accountability
  • Reactive leadership

Accounting Context

  • AICPA Competencies Framework
  • Albrecht & Sack (2000) Improving Accounting Education published
  • Changes to CPA exam (2004)
  • Globalization – Convergence of standards

competencies

 

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