Developing students skill-based competencies: A strategic learning approach

Abstract

Within the field of accounting, practitioners, and educators suggest that accounting students need skills-based competencies, including technical skills. A question that continues to be debated is “how can accounting educators effectively and efficiently develop students’ skills-based competencies when there a limited amount of time to cover core accounting knowledge?” In this study, we examine whether the use of simple structured tasks that are repetitive in nature and require a minimal amount of in-class time can be both an effective and efficient tool in the advancement of accounting students’ data analysis skills in Excel. Using one class section from a large southwestern university, we find that strategic learning activities within the context of a larger data analysis project increase both perceived and actual skill level in Excel. Findings suggest that strategic learning activities can be a highly effective, low cost option for accounting educators to consider when assessing how to best integrate core accounting knowledge with skills-based competencies.