The W. A. Franke College of Business2021-2022


Accountancy, Bachelor of Science in Accountancy

Learning Outcomes

Purpose Statement

The goal of our program is to prepare our graduates for their first position in the field of accounting and to give them the skills to continue to progress throughout their careers.

In pursuit of this goal, the Accounting Area seeks to continuously improve the curriculum to ensure that our graduates possess those core competencies which are most closely aligned with the value contributed by accounting professionals. Accordingly, the NAU Accounting Program follows the recommendations contained in the American Institute of CPAs’ (AICPA) Core Competency Framework and the American Accounting Association’s (AAA) Accounting Education Change Commission (AECC) Assessment for the New Curriculum: A Guide for Professional Accounting Programs. These competencies support the concept of learning as a continuum that begins in an academic setting and continues with life-long professional education and experience. This core competency framework focuses on skills and is not necessarily structured around traditional subject areas. While knowledge requirements will change with time, these core competencies have long-term value and will support a variety of career opportunities. Further, by basing curriculum guidance on professional expectations, the Program Objective aims to ease transition from student to professional.

Student Learning Outcomes
  • Technical Accounting Knowledge
    • Measurement and Reporting: Analyze financial, business, and tax information and appropriately apply a given measurement and reporting method
    • Risk Analysis: Identify risks of negative outcomes and evaluate controls that mitigate such risks through prevention or detection and correction
  • Professional Skills
    • Critical Thinking and Problem Solving: Use appropriate analytical techniques to identify a business problem, generate and compare alternatives, and develop a solution
    • Leveraging Technology to Develop and Enhance Core Competencies:  Appropriately use spreadsheets and other software to build models and simulations.  Access appropriate digital relevant standards, rules, and other information to obtain decision support
    • Communication: Communicate clearly and objectively and, where applicable, using applicable standards of disclosure or reporting
  • Professional Integrity, Responsibility, and Commitment
    • Professional and Legal Responsibilities: Identify issues that may present ethical challenges and apply ethical and applicable professional codes of conduct
    • Professional Development: Develop an understanding of expectations regarding professionalism and career management

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