Journal of European Economic History journal thumbnail
Volume:1, Issue:1
Citations
5 Views
5 Downloads
Share this article
Useful Links
  • Frequently Asked Questions (FAQs)
Journal of European Economic History
2020, Volume:1, Issue:1 : 22-29
Research Article
Curriculum Alignment Between Accounting Education and Professional Bodies (IFAC, ACCA, CPA): A Competency-Based Mapping Framework
 ,
 ,
1
Department of Accounting & Information Systems, Eastern Valley University, Dhaka, Bangladesh
2
School of Business and Management, North River Institute of Technology, Pune, India
3
Department of Accounting, Coastal State University, Accra, Ghana
Abstract

Curriculum alignment between university accounting programs and professional bodies has become a strategic priority as employers demand job-ready graduates who can demonstrate technical competence, professional skills, ethical judgment, and emerging capabilities (e.g., data, technology, sustainability). This paper examines alignment across three influential reference points: (1) the International Federation of Accountants (IFAC) International Education Standards (IES), which specify learning outcomes for initial professional development and are used globally as a benchmark for the profession, including standards for technical competence and professional values/ethics; (2) the Association of Chartered Certified Accountants (ACCA) Qualification, including its Ethics and Professional Skills Module (EPSM) and professional-level assessments; and (3) CPA frameworks and examinations, illustrated through the CPA Competency Map (Canada) and CPA Evolution’s Core + Discipline licensure model (US). IFAC’s IES articulate principles and learning outcomes that professional accountancy organizations can interpret for national contexts, while ACCA and CPA systems operationalize competencies through modular syllabi, professional skills training, and assessment blueprints. This study proposes a competency-based alignment model and an actionable curriculum mapping method that universities can use to (a) audit course-level learning outcomes, (b) reduce duplication and coverage gaps, (c) strengthen authentic assessment, and (d) assure stakeholders of graduate readiness. Practical guidance is provided for course design, assessment redesign, governance, and continuous improvement, alongside an illustrative alignment map and implementation roadmap

Keywords
License
Copyright (c) Journal of European Economic History
Creative Commons Attribution License Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
All papers should be submitted electronically. All submitted manuscripts must be original work that is not under submission at another journal or under consideration for publication in another form, such as a monograph or chapter of a book. Authors of submitted papers are obligated not to submit their paper for publication elsewhere until an editorial decision is rendered on their submission. Further, authors of accepted papers are prohibited from publishing the results in other publications that appear before the paper is published in the Journal unless they receive approval for doing so from the Editor-In-Chief.
J Euro Eco His open access articles are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. This license lets the audience to give appropriate credit, provide a link to the license, and indicate if changes were made and if they remix, transform, or build upon the material, they must distribute contributions under the same license as the original.
Recommended Articles
Research Article Open Access
The Role of ERP Systems in Accounting Classrooms: Enhancing Experiential Learning and Professional Competence
2020, Volume:1, Issue:4 : 19-25
Research Article Open Access
Virtual Labs for Teaching Accounting Practices: Design, Implementation, and Learning Outcomes in Digital-First Accounting Education
2021, Volume:2, Issue:1 : 1-9
Research Article Open Access
The Role of Interdisciplinary Learning in Modern Accounting Programs
2020, Volume:1, Issue:2 : 9-15
Research Article Open Access
Impact of Artificial Intelligence on Accounting Education: Transforming Curriculum, Pedagogy, and Professional Competencies
2020, Volume:1, Issue:3 : 14-19
© Copyright @Banco di Roma, Unless it otherwise mention
Email: support@unicredit-capitalia.eu