摘要：The American Institute of Certified Public Accountants (AICPA) and the Accounting Education Standards Board information technology (IT) competency for accounting professio spreadsheet competencies are not specifically defined clearly delineated within the literature focuses on foundational navigational, functional, during introductory courses leaving studen Unfortunately, this stops short of providing accounting perform the duties expected of accounting professionals designed, contain serious errors, assessment and audit processes. As a consequence, spreadsheets represent and fraud risks and have thus evolved into compliance concerns. Given the risk, control, and compliance concerns associated with widespread spreadsheet use, accounting students need more than just foundational familiarity with spreadsheet formulas. The purpose of thi critical to accounting graduates and such competencies into an accounting curriculum. presented in this paper offers guidance in three parts curricular mapping, and illustrative assessment rubrics.
关键词：accounting; curriculum; information technology; spre;Journal of Instructional Pedagogies;Integrating critical spreadsheet competencies; Page;critical spreadsheet competencies;the accounting curriculum;L. Melissa Walters;The University of Tampa;Teresa M. Pergola;The University of Tampa;(IAESB) identify spreadsheet technology;professionals. However;by the AICPA or IAESB nor are they;on spreadsheet use. Traditional spreadsheet pedagogy;tional and formatting proficiencies often taught;students with only the most basic of spreadsheet.;his graduates adequate skills to effectively;professionals. Spreadsheets are generally;lack operational controls; and are often overlooked during risk;material misstatement;significant control and Sarbanes-Oxley (SOX);this paper is to identify spreadsheet competencies;present a spreadsheet competency framework for integrating;The spreadsheet competency framework;uidance consisting of competency definition;ustrative : spreadsheet competencies
