A competency-based, integrated approach to accounting education

Brigham Young University (BYU) received a grant from the Accounting Education Change Commission in 1990. BYU's approach to innovative accounting education makes a useful contribution to accounting education as a result of the following features: (1) a heavy systems orientation with a database that can be drawn upon by all accounting disciplines; (2) an integrative approach in teaching accounting subjects based on a business-cycle approach; and (3) the integration of various competencies into the skill base of the students as they learn accounting subject material. These features are achieved through the use of well-developed teaching plans, a cooperative faculty, specific calendaring of teaching days and specific topical coverage identified for each business cycle topic area. The results indicate that many features are transportable to other accounting programmes. The Brigham Young University School of Accountancy Information Systems received an award from the American Accounting Association at the August 1993 AAA convention for having the most innovative accounting education project selected from worldwide nominees.