n Class Writing Assignment

#1

The Capabilities Necessary for Practice

In 1989, the managing partners of each of

(

what was then

)

the Big 8 accounting firms

issued a manuscript titled Perspectives on Education: Capabilities for Success in the

Accounting Profession. This quickly became known as the Big 8 White Paper. The

white paper was intended to respond to a recent paper issue

d by the AICPA with

respect to the educational requirements of the accounting profession. The leadership

of the largest firms (and many smaller firms) felt that the AICPAs paper

overemphasized

technical accounting content and felt that technical knowledg

e was

(1) no longer enough and (2) perhaps, in certain circumstances, not even the primary

driver of success in the accounting profession. As a result, they issued the white

paper to focus attention on some of the other important skills required in a succ

essful

accounting career.

Since 1989, firms of all sizes have leveled the same

continuing

complaints about

students graduating from accounting programs

they t

end to lack one or more of the

skills

mentioned in the white paper

. This is as true at SDSU a

s any other school. The

Charles W

.

Lamden School of Accountancy has built into its curriculum a 4 unit

course (ACCTG 390W) that is designed to both (a) identify

a students weaknesses in

certain skills

and (2) provide opportunities for the student to impr

ove. However, one

class will not be enough for most students to achi

eve the levels of these

skills that are

valued by our recruiting firms. As a result, students should (or perhaps must) find

ways to engage in, practice and improve these skills outside t

he classroom.

P

lease provide an explanation as to how you personally intend to improve

your

c

ommunication

,

inte

llectual

and

interpersonal

skills

between

now and the time you

graduate from our program.

The white paper provides d

etails of what the skills

represent for accountants

.

Keep in mind that these goals should be considered under the goal

-

setting paradigm

known as SMART:

Specific

target a specific area for improvement.

Measurable

quantify or at least suggest an indicator of progress.

Assignable

specify who will do it (though this is almost certainly you in this

case).

Realistic

state what results can realistically be achieved, given available

resources.

Time

-

related

specify when the result(s) can be achieved.

Use double

-

spaced, 1 margins,

and 12 point font.

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