Managing the Curricular-Change Process: Implementing Competency-Based Accounting Education

Abstract

Prior research and practitioner-academic bodies (Lawson et al. 2014, 2015; Pathways Commission 2012) have called for the development of integrated accounting curricula to better prepare students for successful long-term careers. This paper recognizes accounting program leaders as important agents in the curricular-change process. Its goal is to provide accounting leaders ideas and tools that can be used to manage the process of implementing change to an integrated accounting curriculum. Using a life-cycle planning approach, we identify major stages in the curricular-change process and describe the characteristics and challenges associated with each stage. We then propose a framework for managing the curricular change process based on the life-cycle approach, encompassing a comprehensive integration process and including spreadsheet formats to facilitate management of an institution’s curricular-change initiative. While needed in an effort to develop an integrated curriculum, the approach is generalizable and can be used in any major revision of a curriculum. An appendix to the paper contains a checklist of issues to be considered during each stage of the curricular-change cycle.