During a recent curriculum assessment, the accounting faculty at UNCPembroke developed a checklist of the recommended competencies. They employed this checklist to determine in which course(s) specific competencies were covered.
As they aligned the student capabilities and skills suggested by the AAA, AICPA, and other professional associations with the various courses in their current accounting curriculum, the concept of an accounting portfolio emerged. Portfolios can demonstrate value-added skills that students have gained and that the accounting program has imparted. The accounting portfolio may also indicate where further improvement in the program is needed. The accounting portfolio would be similar to those used by the arts and education in that it would contain examples of students’ work in terms of papers, projects, etc. Therefore, instead of just ascertaining whether a student has been exposed to various skills/competencies, UNC Pembroke students would use accounting portfolios to document and to provide evidence of their mastery of the recommended skills/competencies.
Portfolios have proven useful in several other professions. Similarly, an accounting portfolio may prove beneficial for entry-level accounting graduates during initial job interviews and later for possible advancement, if the portfolio is updated. In addition, the portfolios should assist the accounting faculty in revising and improving their courses to match the changing expectations of the accounting profession.
This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.
Sharon L. Bell, UNC Pembroke
Ollie G. Bishop, UNC Pembroke
Stephen J. Bukowy, UNC Pembroke

Read The Potential Usefulness of Accounting Portfolios for Entry Level Accountants and Accounting Programs – A Concept Paper