Journal of Instructional Pedagogies Integrating critical spreadsheet competencies into：（教学教育学期刊整合关键电子表格的能力）.pdfVIP

Journal of Instructional PedagogiesJournal of Instructional Pedagogies IntegratingIntegrating critical spreadsheet competenciesspreadsheet competencies intointo the accounting curriculum L. Melissa Walters The University of Tampa Teresa M. Pergola The University of Tampa ABSTRACT The American Institute of Certified Public AccountantsAmerican Institute of Certified Public AccountantsAmerican Institute of Certified Public Accountants (AICPA) and the(AICPA) and the(AICPA) and the International Accounting Education Standards BoardAccounting Education Standards Board (IAESB) identify spreadsheet technologyspreadsheet technology as a key information technology (IT) competency for accounting professiocompetency for accounting professionals. HoweverHowever, requisite spreadsheet competencies are not specifically definednot specifically defined by the AICPA or IAESB nor are theynor are they clearly delineated within the literaturethe literature on spreadsheet use. Traditional spreadsheet pedagogyspreadsheet pedagogy focuses on foundational navigational, functional,tional navigational, functional, and formatting proficiencies often taughtand formatting proficiencies often taught during introductory courses leaving studenleaving students with only the most basic of spreadsheet.ts with only the most basic of spreadsheet. Unfortunately, this stops short of providing accountinghis stops short of providing accounting graduates adequate skills to effectivelyskills to effectively perfor