Using the CPA/CMA Competencies to Enhance Learning Objectives for Accounting Courses

Accounting knowledge evolves over time. This study uses textual analysis and word frequencies to demonstrate how Certified Public Accounting (CPA) Examination competencies have evolved over time. This analysis applies a spreadsheet-based process based on word frequencies to compare CPA Examination Blueprints and CMA Examination competencies with accounting program syllabi objectives. Because of internal curriculum review and the demands of external stakeholders, accounting faculty must keep their course content current with regard to the most recent business practices. Corpus comparisons provide a useful tool for this purpose. In this study, the accounting program at one university is analyzed with a pilot study and a second university accounting department serves as a beta test. Sensitivity/validation analyses are conducted utilizing Bloom's taxonomy and several other schools. Results provide indication and guidance for change