Accounting Community of Practice Pedagogy: A Course Management Invention for Developing Personal Competencies in Accounting Education

Autor/in	Stephenson, Sandria S.
Titel	Accounting Community of Practice Pedagogy: A Course Management Invention for Developing Personal Competencies in Accounting Education
Quelle	In: Accounting Education, 26 (2017) 1, S.3-27 (25 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2016.1247008
Schlagwörter	Accounting; Communities of Practice; Guidelines; Qualitative Research; Professional Development; Student Attitudes; Undergraduate Students; Student Surveys; Competency Based Education; Teaching Methods; Learning Theories; Statistical Analysis + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Community; Richtlinien; Qualitative Forschung; Schülerverhalten; Schülerbefragung; Education; Competence; Competency; Competency-based education; Unterricht; Kompetenzorientierte Methode; Teaching method; Lehrmethode; Unterrichtsmethode; Learning theory; Lerntheorie; Statistische Analyse
Abstract	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 http://www.aicpa.org/edu/corecomp.htm; AICPA. (2006). Core competency framework of entry into the accounting profession. Retrieved from http://www.aicpa.org/edu/corecomp.htm); International Federation of Accountants (IFAC). (2003). "International education standard No. 3, professional skills." Retrieved from www.ifac.org; IFAC. (2015). "Meeting future expectations of professional competence: A consultation on the IAESB'S future strategies and priorities." Retrieved from www.iaesb.org; 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. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01