The core competency framework: a new element in the continuing call for accounting education change in the United States

Abstract

Professional accounting organizations and academicians in the United States have developed numerous frameworks and reports to address changes in the profession and to provide guidance for accounting educators in the implementation of curriculum change. In 1998, the American Institute of Certified Public Accountants (AICPA) released the Core Competency Framework for Entry into the Accounting Profession as an educational component of its CPA Vision Project. The online resource provides direct assistance to educators around the world in the implementation and assessment of the framework's recommendations. The purpose of this paper and the accompanying matrix, Comparison of US Accounting Education Frameworks with the Core Competencies, is to survey the history of contemporary American accounting education frameworks and compare earlier works with the most recent effort by the profession to recommend and institute accounting education change in the United States.