Writing Proficiency and Academic Rigor in the Accounting Curriculum

• In Event: Reception with ELS Posters
  In Poster Session: Research Poster Session I and Friday Reception

Abstract

Following the January 2011 publication of Academically Adrift, by Richard Arum and Josipa Roksa, there has been a widespread discussion in the education community focused on the concept of “rigor.” Arum and Roksa argue that today’s college students are not required to complete a substantial amount of reading and writing assignments, and that this loss of rigor can be observed by measuring student assignments as well as student outcomes.

This study seeks to determine if Accounting faculty express these same concerns about student reading and writing. Recognizing that much of the accounting curriculum is quantitative in nature, this study focuses on auditing faculty. Surveys were sent to the 383 faculty members listed in the Hasselback Directory of Accounting Faculty who have identified auditing as their teaching area, and 59 responses were received.

There was a wide variation in responses to addressing reading and writing issues across accounting programs. Some schools address comprehension and composition skills at the university level, others at the College of Business level and only some within the Accounting program. Within the Accounting program, some specifically use the auditing course to address these skills, but others do not. The survey results show that the auditing course typically includes a reading component of about 25% of student time and a writing component of another 25%. In about a third of the schools, the auditing course is identified as the locus for reading and writing skills development. The absolute quantity of time a student is expected to devote to the course was difficult to measure and there is quite a variation in expectation from one professor to another. When asked directly whether faculty believe their existing program offered adequate writing practice, less than half answered affirmatively. The faculty believed the writing assignments currently offered were reasonably thought-provoking. An overwhelming proportion of accounting faculty believed that their students' future employers would value their writing skills.

This study is preliminary and highlights the need for further examination of the accounting curriculum.

Authors

• Annhenrie Campbell, California State University, Stanislaus

• Tim Firch, California State University, Stanislaus

• Steven Filling, California State University, Stanislaus

• David Lindsay, California State University, Stanislaus