Learning Outcomes

Upon completion, graduates with a BS in Accounting will have the following competencies, adapted from the American Institute of Certified Public Accountants (AICPA) Core Competency Framework:

  • Professionalism: Accountants, especially licensed Certified Public Accountants (CPAs), employ auditing standards, apply professional ethical guidelines and bring an independent perspective to their occupation.
  • Accounting Skills: Accountants apply financial frameworks used by business to prepare financial reports and to complete other financial tasks required of them.
  • Legal Skills & Business/Tax Law: Accountants, especially CPAs, apply laws as they relate to business and individual tax issues, businesses and their transactions and to their professional responsibilities.
  • Financial Intelligence: Accountants, especially CPAs, apply professional judgment when preparing, analyzing and interpreting financial information in a way that reflects both its art and science dimensions.
  • Communication: Accountants interpret complex information clearly and concisely when presenting financial analyses and reports.
  • Problem Solving/Decision Making: Accountants objectively analyze information to identify problems and use business and financial knowledge to develop solutions for them.
  • Risk Analysis: Accountants identify and assess factors that may jeopardize success of a project or entity in both audit and business contexts.
  • Information Technology: Accountants integrate technology with their financial analysis and presentations, to research professional guidelines, to keep abreast of changes in legal and accounting requirements and to investigate relevant business information.
  • Resource Management: Accountants apply management and human resources development theories to human resources issues and organizational problems.

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