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The Accounting Undergraduate Capstone: Promoting Synthesis, Reflection, Transition, and Competencies

The authors review 24 midwestern institutions that have an undergraduate capstone course. Specifically they focus on accounting capstone courses, discovering that these are used to promote personal and functional skill development in 8 areas: research, problem solving, critical thinking, reflection, synthesis, teamwork, communication, and professional orientation. These skills are targeted as they prepare students to enter the accounting profession and make connections with the business environment. These skills track closely with the competencies identified in the American Institute of Certified Public Accountants Core Competency Framework.