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specializations from the following: accounting profession. Because these
business analysis and reporting (BAR), objectives are somewhat different, the The new licensure
information systems and controls challenge for accounting faculty is to
model emphasizes
(ISC), and tax compliance and plan- translate the technology expectations
ning (TCP). of important stakeholders in the class- data analytics,
The new licensure model empha- room without sacrificing coverage of
sizes data analytics, technology, and knowledge and competencies beyond technology, and
digital acumen across all four parts those covered by the Exam, but also digital acumen across
of the Exam. The AICPA has also critical for early career success.
released a CPA Evolution Model So far, accounting programs have all four parts of the
Curriculum guide, outlining content taken a number of approaches to incor- Exam.
covered by each part of the evolved porating technology in the classroom.
Exam and mapping it to various ac- To meet initial AACSB require-
counting courses. A notable addition to ments, many programs supplemented
the planned content of the core sections their current course offerings with approach, developing a stand-alone
of the Exam is “technology and digital technology-based assignments on an data analytics course and incorporating
acumen.” Each specialization option ad hoc basis; others added a required data analytic learning objectives into
also includes technology content such course in data analytics. But the re- other existing courses, few believe that
as advanced data analytics and informa- quirements to incorporate technology it should be infused across the entire
tion security. (See the chart, “New CPA across the curriculum, added in 2018, curriculum. In fact, most were largely
Exam Model.”) have presented a number of addition- indifferent on the matter (see Dow et al.,
al challenges. “A Framework and Resources to Create
Technology integration For one, there is quite a bit of dis- a Data Analytics-Infused Accounting
challenges agreement among accounting instruc- Curriculum,” 36 Issues in Accounting Ed-
Preparing students with technological tors regarding how to incorporate data ucation 183 (November 2021); Dzuranin
skills is clearly a shared objective of analytics and technology into the cur- et al., “Infusing Data Analytics Into the
academic institutions and the AICPA. riculum. The results of multiple surveys, Accounting Curriculum: A Framework
However, the purpose of accounting published in 2018, show that generally and Insights from Faculty,” 43 Journal
curricula is to prepare students for a all instructors agree that data analytics of Accounting Education 24 (June 2018);
successful accounting career and life- should be incorporated into the teach- Ballou et al., “Data-Driven Decision-
long learning, while the CPA Exam ing of accounting information systems Making and Its Impact on Accounting
is meant to assess the knowledge (AIS). While a majority of instructors Undergraduate Curriculum,” 44 Journal
and skills needed to progress in the expressed a preference for a hybrid of Accounting Education 14 (June 2018)).
Even if everyone were on board,
though, there appears to be a severe
shortage of qualified faculty to accom-
New CPA Exam model plish the goal. A more recent survey of
accredited accounting programs shows
that only 23% felt they successfully met
Core Discipline the new AACSB technology require-
All three required Choose one
ments (see Andiola et al., “Integrating
Technology and Data Analytic Skills
Accounting and Data BAR Business Analysis and Into the Accounting Curriculum:
ACCT
Analytics Core Reporting Discipline Accounting Department Leaders’ Ex-
periences and Insights,” 50 Journal of
Audit and Accounting Information Systems and
AUDIT ISC Accounting 1 (March 2020)), primarily
Information Systems Core Controls Discipline
due to a lack of qualified faculty.
Tax Compliance and There is also the issue of resources.
TAX Tax Core TCP Most notably, curriculum changes
Planning Discipline
require a significant amount of time.
Faculty will need to research and select

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