Academic journal article Journal of Accountancy

Smart Stops on the Web

Academic journal article Journal of Accountancy

Smart Stops on the Web

Article excerpt


How Do You Measure Up?

Current and future CPAs can evaluate their proficiency levels with the AICPA'S competency self-assessment tool (CAT) at this section of the Institute's Web site. All competency models--including ones for audit, business valuation, forensics and litigation services, ElderCare/PrimePlus and fraud--generate personalized analyses that suggest appropriate education resources.

A Historical Perspective

Michael Roberts, Joe Lane Professor of Accounting at the University of Alabama, Tuscaloosa, wrote the paper "Prioritizing the Core Competencies"--at the American Accounting Association's e-stop--in response to the AICPA's Core Competency Framework for Entry Into the Accounting Profession ( Roberts' paper, which CPAs can view here for free, provides detailed summaries of required competencies.

Education Assessments

CPAs with an interest in competencies for educators can read discussion threads at Bob Jensen's Web site. Jensen is Jesse H. Jones Distinguished Professor of Business Administration at Trinity University in San Antonio, Texas. Users can click on links to accountability resources such as teacher assessment and management tools. The site also has categories such as Onsite Versus Online Education.

HR Competencies

Visitors here can find survey results on, for example, the focus of current human resources competencies and measurements of their effectiveness. Users also can tap into best practices and the latest trends in HR asset management, as well as read the article "Applying Technology to Maximize Human Assets."

The Human Equation

This Web site offers CPAs who have employees white papers on topics such as implementing competency-based performance systems and HR competencies for the new century, to name a few. Other white paper subjects include applying technology to maximize human assets, career planning, hiring and selection.

Assess Yourself

CPAs who double as seminar leaders, meeting facilitators or trainers can find current and archived issues of the e-zine Master Facilitator Journal at this Web site. …

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