An analysis of competencies needed by teachers of postsecondary introductory accounting with emphasis on Junior College teaching



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This study was designed to identify the needed competencies for teachers of postsecondary introductory accounting. To compile the list, the following procedures were used: (1) a list of suggested competencies was submitted by the respondents using preselected competency categories as a guide; (2) the statements generated in the first questionnaire were compiled and then rated by the respondents in questionnaire two; (3) in the last stage of the iterative process, the respondents joined the majority opinion rating or defended their minority position; (4) the final ratings were broken down into subgroups and the chi-square test was used, to determine significant differences in subgroup opinions at the .05 level of significance; (5) a conclusion and recommendations were then made based on the data gathered. The subgroups were: Texas junior college accounting teachers; state authorities—Texas senior college intermediate accounting teachers department heads, and coordinators of the introductory accounting teachers; and national authorities—introductory accounting textbook authors. The mailed questionnaires using the iterative process previously described is an adaptation of the Delphi Technique. The accepted list of competencies was limited to those statements where two-thirds of the total group of respondents rated the statements as being either crucial or highly desirable. These statements were also weighted to determine their relative inportance and ranked within each of the nine competency categories. The final list contained 50 competency statements.