发展学生能力的财务报表分析项目的综合方法.doc

Developing student competencies_ An integrated approach to a financial statement analysis project This paper presents an instructional resource for an integrated fi-nancial statement analysis project. The project requires a quantitative analysis of a companys financial statements and a written re-search report. The project is designed to develop students critical thinking and analytical capabilities through the application of course concepts to a real company, while also providing opportunities to develop professional competencies. Following Ansons Instruc-tional Design Model (2007), the integrated project includes supporting activities, which are designed to aid students in achiev-ing the projects learning goals. The supporting activities include in-class instruction on financial ratios, a computer lab session on Excel, draft papers, peer reviews of writing, and paper revisions. The in-tegrated project also serves as an example of an assignment that is consistent with two recent education frameworks, the Inte-grated Competency-Based Framework (Lawson et al., 2014) and the AICPA Core Competency Framework (2015), which both advocate for increased integration of professional competencies within the ac-counting curriculum. Our instructional resource provides project instructions, supporting activities, as well as implementation guid-ance and a grading rubric. The paper discusses adaptations to tailor the project to various courses and audiences. The resources in this article are useful for instructors implementing a financial state-ment analysis project into accounting, finance, financial statement analysis and investment courses targeted at either the undergrad-uate or graduate levels. 2.Goals for student learning Ansons Instructional Design Model (2007) reminds instructors to explicitly consider learning goals when developing assignments. The broad learning goals of the integrated course project are for stu-dents to analyze and evaluate accounting disclosures while a