Manajemen | Fakultas Ekonomi Universitas Maritim Raja Ali Haji joeb.79.5.261-266
Journal of Education for Business
ISSN: 0883-2323 (Print) 1940-3356 (Online) Journal homepage: http://www.tandfonline.com/loi/vjeb20
The Seneca Babcock Business Plan: A Case Study
in Using Service Learning to Meet the AICPA Core
Competencies
Daniel J. Tschopp
To cite this article: Daniel J. Tschopp (2004) The Seneca Babcock Business Plan: A Case Study
in Using Service Learning to Meet the AICPA Core Competencies, Journal of Education for
Business, 79:5, 261-266, DOI: 10.3200/JOEB.79.5.261-266
To link to this article: http://dx.doi.org/10.3200/JOEB.79.5.261-266
Published online: 07 Aug 2010.
Submit your article to this journal
Article views: 21
View related articles
Citing articles: 8 View citing articles
Full Terms & Conditions of access and use can be found at
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Date: 12 January 2016, At: 23:26
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The Seneca Babcock Business Plan:
A Case Study in Using Service
Learning to Meet the AICPA
Core Competencies
DANIEL J. TSCHOPP
Daemen College
Amherst, New York
I
n 1999, the American Institute of Certified Public Accountants (AICPA)
unveiled its “Core Competency Framework,” based on its “CPA Vision”
regarding the future of the accounting
profession. The AICPA describes the
framework as a “set of requisite competencies for all students preparing to enter
the newly envisioned accounting profession that is positioned higher on the
information value chain” (AICPA,
2003). Three categories of competencies
make up the framework: functional,
technical competencies most closely
aligned with the value contributed by
accounting professionals; personal, individual attributes and values; and broad
business perspective competencies relating to understanding of internal and
external business contexts (AICPA,
2003). The framework focuses on competencies rather than subject content
because of the rapidly changing nature
of the industry (Foster & Bolt-Lee,
2002). Experience in these broad-based
skills is invaluable to students when they
graduate.
Daemen College in Amherst, New
York created a service-learning project
to help meet these competencies. As part
of the accounting department’s learning
objectives, each accounting major is
required to participate in a high-priority
group project that is not part of a coursebased, credit-bearing class. In 2003,
ABSTRACT. In this article, the author
explains the trend toward servicelearning projects in higher education
and justifies their use in the field of
accounting. He describes a servicelearning project that was used to
directly address the development of the
competencies listed in the Core Competency Framework created by the
American Institute of Certified Public
Accountants (AICPA). The project
involves designing a business plan for
a local community seeking to request
and distribute grant funds for the rehabilitation of existing owner-occupied
property in the area. Components of
the service-learning project address all
three categories of competencies:
functional, personal, and broad business perspective competencies.
seven accounting students were given
the task of writing a business plan for the
distribution of grant funds for the rehabilitation of existing owner-occupied
property in the Seneca Babcock Community. The project was selected
because of the close working relationship our college has with the Seneca
Babcock Community and because the
need for help in the funding process was
brought to our department’s attention by
community leaders. The use of servicelearning projects such as this has
increased in accounting programs, primarily because there is overlap between
the increased competencies demanded
by the accounting profession and the
educational outcomes of service learn-
ing (Rama, Ravenscroft, Wolcott, &
Zlotkowski, 2000).
The Seneca Babcock Community is a
neighborhood of approximately 450
households located in South Buffalo,
New York. The neighborhood itself is in
need of renovation and economic
growth. Housing conditions have deteriorated, and local businesses (restaurants, grocery stores, health care facilities, etc.) have abandoned the
neighborhood. The service portion of
this project is designed to help the
Seneca Babcock Community gain
access to grant money and form a plan
to distribute the funds to best meet the
needs of its people. The learning portion
of this project involves addressing the
functional, personal, and broad business
perspective competencies of the
AICPA’s “Core Competency Framework.” In this article, I justify the inclusion of service learning in accounting
programs and discuss the development
of a business plan that specifically
addresses each of the competencies of
the framework.
Why Service Learning?
The trend toward service learning, as
opposed to traditional community service, is a natural progression of heightened educational goals. Why should a
department or instructor require comMay/June 2004
261
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munity service, which provides little
educational value, when service learning that benefits the community and
educates the student can be performed?
In 1998, the W.K. Kellogg Foundation began an initiative called Learning
in Deed: Making a Difference Through
Service-Learning. The Commission
encouraged educational institutions
and policymakers to adopt service
learning, defined as an organized service activity that addresses identified
community needs and provides a
broader appreciation of the discipline
and awareness of civic responsibility
(Bringle & Hatcher, 1995).
The justification for a service-learning
requirement is based on the premise that
all objectives cannot be met in the traditional classroom setting. Other disciplines have implemented service learning successfully in their curricula.
However, it is difficult to find good
examples of service-learning projects in
the field of accounting. Thus, I sought to
describe a service-learning project that
was used specifically to address the goals
of the AICPA core competencies.
Functional Competencies
The functional competencies represent the technical aspects of the framework. Accounting educators see a strong
relationship between service-learning
outcomes and the functional competencies (Rama et al., 2000). The functional
competencies addressed by this servicelearning project include research decision modeling and reporting.
The first task of the project involved
identifying the needs of the community.
This entailed researching the neighborhood itself to learn about the people and
their environment. As a first step, the
students toured the neighborhood,
spending time at the local community
center. Understanding one’s environment is crucial in the decision-making
process. The students continued their
research by developing a community
profile based on previously compiled
census data that included the population
number, age, race, and type of housing
of the residents.
To identify the specific needs of the
community, the students created and
administered a survey to gather data on
262
Journal of Education for Business
the residents’ housing needs. The students worked through a liaison,
Richard Knaub, the executive director
of the Center for Sustainable Communities and Civic Engagement, to understand better the social and political climate of the area. The survey had the
following objectives:
1. Determine the level of interest of
those who would like to participate in
the grant process.
2. Determine if anyone in the area
already provides the services that will
be needed.
3. Prioritize the most important needs
of the homeowners.
After compiling the survey data, the
students entered the decision-modeling
phase of the project. Through discussions with community leaders and
analysis of the survey data, students
formed a recommendation:
1. Due to the high response rates from
two streets (Peabody Street and Orlando
Street) and limited amount of funds,
these two streets should be rehabilitated
first.
2. The funds should be used to bring
the aging homes on these two streets up
to code.
By focusing on two particular streets,
the students would see the impact of the
rehabilitation efforts more clearly. They
concluded that their demonstration of a
successful restoration process would
increase the likelihood of receiving
these grants in the future. The results
also indicated that they would need to
conduct systematically a series of consecutive annual projects to reach the
community goal of restoring the neighborhood to its former vitality.
The students reported their conclusions by developing a business plan (see
Appendix). The business plan was presented to the executive director of the
Center for Sustainable Communities and
Civic Engagement and other community
leaders for analysis. The results of the
survey and recommendations were also
used in the grant application process.
Personal Competencies
The personal competencies, or the
behavioral aspects of the framework
addressed by this project, include professional demeanor, problem-solving
ability, interaction, leadership, communication, and project management.
The personal competencies include
elements designed to facilitate the professional growth of future accountants.
Although general, these skills include
the necessary characteristics and traits
that current employers demand. In
developing the framework, the AICPA’s
objective was to create competencies
for all accounting majors regardless of
their future career path (Thomas, 2000).
This project gave the students responsibility and ownership of their work,
allowing them to acquire the skills
needed for success. The responsibility
assigned to the students allowed them to
work together as a group to gather information objectively, make appropriate
judgments, and communicate their conclusion in a professional manner.
Rama et al. (2000) provided evidence
that service learning can help students
build the interpersonal skills necessary
to succeed (2000). The team concept of
this project created an atmosphere conducive for learning and growth. The students had to search out and interact with
the appropriate personnel. The project
required the students to manage their
time and resources to follow the project
effectively and efficiently through to
completion. Specifically, the students
had to coordinate meetings with administrative and community leaders to ask
questions and gather information.
Broad Business Perspective
Competencies
The broad business perspective competencies, which represent the performance aspects of the framework
addressed by this service-learning project, include strategic critical thinking
skills and industry/sector perspective.
The students exercised strategic and
critical thinking skills when writing a
business plan for the distribution of
grant funds for the rehabilitation of
existing owner-occupied property in the
given community. The skills were
enhanced during the needs-assessment
phase of the project. After gathering the
necessary information from research,
surveys, and interviews, the students
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were able to identify the strengths and
weaknesses of the Seneca Babcock
Community and the opportunities and
threats that it faced. This entire strategic
planning process culminated in the creation of the Seneca Babcock Business
Plan (Appendix), which contained the
conclusions mentioned earlier.
One day these same students may
specialize in a specific industry or sector. The experience obtained in this
service-learning project will help them
prepare for such an event. Following
the objectives of the Core Competency
Framework, the students considered
both the internal and external business
environments of the community in
their decision-making process. They
researched the history and background
of the community just as an auditor
would before an engagement. Keeping
in line with the goals of the framework,
they also considered the economic and
political impact that their decisions
would have on the community.
Conclusion
The AICPA identified these competencies to make accounting students adaptable to today’s ever-changing business
environment. Many of these competencies are difficult to teach in the traditional classroom setting. Albrecht and Sack
(2001) concluded that the lack of service
learning is one problem currently affecting accounting education. Not only does
this service-learning project allow students to meet the core competencies, but
it also allows them to integrate the skills
from all three categories, which is difficult to accomplish in the classroom.
Table 1 provides the rubric used to
assess how well the AICPA core competencies and departmental requirements were met. Column 1 contains the
AICPA core competencies listed in the
framework. Students completed column 2, “How the competency was
addressed,” and the instructor completed column 3 by evaluating how well the
competency requirement was met on a
scale ranging from 0 (not addressed) to
5 (competency completed).
Although this project was designed to
address the learning objectives of the
accounting department, the rubric in
Table 1 easily could be modified for
TABLE 1. Assessment of How Well Students Met AICPA Core
Competencies
Competency
Functional competencies
Decision modeling
Risk analysis
Measurement
Reporting
Research
Leverage technology
Personal competencies
Professional demeanor
Problem solving and
decision making
Interaction
Leadership
Communication
Project management
Leverage technology
Broad business
perspective
competencies
Strategic/critical
thinking
Industry/sector
perspective
International/global
perspective
Resource management
Legal/regulatory
perspective
Marketing/client focus
Leverage technology
How the competency was addressed
Assessment
Recommended conclusions for the
distribution of grant funds
Addressing political and economic
implications of the conclusion
Needs assessment section of the business
plan
Creation of the business plan
Interview and survey
Not addressed
3
5
5
0
Professional demeanor during interviews
and presentation
5
Coming up with a method for the request
and distribution of grant funds
Meetings with community leaders
Taking responsibility and ownership of
assigned task
Development and presentation of the
business plan
Completing assigned task on time
Not addressed
4
1
5
4
4
5
5
0
Seeing business plan
5
Budgeting aspects
2
Not addressed
Determining method to distribute grant
funds
0
4
Code violations were considered a
priority for rehabilitation
SWOT analysis performed
Not addressed
2
4
0
Note. Instructor assessed how well students met the core competencies on a scale of 0 (not
addressed) to 5 (competency completed). Table is based on AICPA (2003).
grading a course-based, credit-bearing
class.
There has been an increase in both
the effort and success of incorporating
service learning into business schools’
curricula (Godfrey, 2000). Servicelearning projects afford students “an
opportunity to solve problems, deal
with messy or incomplete data, and
interact with organizational personnel,”
all tasks that build skills consistent with
the goals of the framework (Gujarathi &
McQuade, 2002, p. 68). A project similar to the Seneca Babcock Business Plan
easily can be developed by any accounting program and may be the most efficient and effective way to develop the
AICPA core competencies.
REFERENCES
American Institute of Certified Public Accountants (AICPA). (2003). What is the Framework?
Retrieved August, 2003, from http://www.
aicpa.org/edu/overview.htm
Albrecht, S., & Sack, R. (2001). The perilous
future of accounting education. The CPA Journal, 71, 16–23.
Bringle, R., & Hatcher, J. (1995). A servicelearning curriculum for faculty. Michigan Jour-
May/June 2004
263
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nal of Community Service Learning, Fall,
112–122.
Foster, S., & Bolt-Lee, C. (2002). New competencies for accounting students. The CPA Journal,
72, 68–71.
Godfrey, C. (2002). Service-learning and management education: A call to action. Journal of
Management Inquiry, 8, 262–379.
Gujarathi, M., & McQuade, R. (2002). Service
learning: Extending the curriculum. The CPA
Journal, 72, 67–69.
Rama, D., Ravenscroft, S., Wolcott, S., &
Zlotkowski, E. (2000). Service learning outcomes: Guidelines for educators and
researchers. Issues in Accounting Education,
15, 657–692.
Thomas, P. (2000). The competency-based preprofessional curriculum: A key component of
vision success. Journal of Accountancy, 190,
128–131.
The Seneca Babcock Community
Prepared by: Accounting Students
Daemen College
4380 Main St.
Amherst, NY 14226
• People: Seneca Babcock Community Association is an organization of a
small group of community-minded
people with spirit and dedication to the
neighborhood. This organization meets
once a month to discuss various topics.
• Housing: Numerous incomeproducing housing opportunities exist
within the area. The housing needs renovation, and the income produced from
these renovated properties will be put
back into the community.
• Business Opportunity: The neighborhood itself needs more supermarkets, drug stores, clothing stores, etc.
Many of the residents in this area need
these services closer to their homes.
• Community Center: The Seneca
Babcock community center provides a
place where residents can go to enjoy
crafts, weight training, computers, and
youth coordination for free.
• Education: The community center
offers a very inexpensive preschool program to develop children at an early age
(3 to 4 years) and prepare them for elementary school.
Staff
Need
Dr. Richard Knaub
Executive Director
Center for Sustainable Communities
and Civic Engagement
rknaub@daemen.edu
Daniel Tschopp, CPA
Assistant Professor of Accounting
Daemen College
dtschopp@daemen.edu
• Access to public transportation
systems
• More businesses in the area,
including restaurants, laundry mats,
grocery stores, and health care facilities
• A better residential area for the
community
• Increased educational opportunities for the children
Daemen College Students
Goals
Amy Wesoloski, Senior Accounting
Major
Tom Dzielski, Senior Accounting
Major
Mark Shoemaker, Senior Accounting
Major
Shenese Talton, Senior Accounting
Major
Monesha Harris, Senior Accounting
Major
Tracy Burkardt, Sophomore Accounting Major
Consuella Harge, Sophomore Business
Administration Major
• Satisfy housing code requirements
mandated by the city
• Rehabilitation of existing owneroccupied property
• Community revitalization
• Deliver affordable housing and
rental property
• Network with a variety of schools,
community agencies, and community
development corporations for education, job development, and economic
development activities
• Ensure sustainability, organizational health, and the ability to
APPENDIX
The Seneca Babcock
Business Plan:
The Plan for the Distribution
of Grant Funds for the
Rehabilitation of Existing
Owner-Occupied Property
264
Journal of Education for Business
improve future performance in the
community
Sources of Funding
• Fannie Mae Foundation Grant*
• Matching contributions from
owner-occupied households receiving
benefits
*The Fannie Mae Foundation seeks to
preserve and increase the supply of affordable housing for low- and moderate-income
renters and homeowners to revitalize neighborhoods across the United States. The
foundation strives to advance national,
regional, and local housing production systems in ways that ensure the development of
quality affordable housing that benefits both
individual residents and neighborhoods. The
foundation does not allocate grant funds
toward capital expenditures for affordable
housing production (i.e., specific housing
development projects) but rather to support
successful and/or innovative approaches that
address affordable housing challenges and
enhance the operations of particularly effective, productive, and accountable nonprofit
organizations working in the industry.
The Mission
The Center for Sustainable Communities and Civic Engagement partners
Daemen College and its students with
communities to promote civic responsibility that leads to communities that are
healthy, safe, and vital and that will
remain so for future generations.
• Daemen’s social-work students
work with local residents and community leaders to help address basic social
and human services and to help residents receive the government and other
assistance that they need and deserve.
• Daemen’s education students work
with local schoolchildren, developing
after-school recreational and educational programs and tutoring and mentoring
young children to help them grow and
develop fully in their education, including passing required tests.
• Daemen’s physician-assistant students work with local residents to conduct a range of health screenings and
testing, as well as to create wellness
programs to help the community
enhance its well-being and become
more healthy.
• Daemen’s business and accounting
students work with local business and
community leaders to help develop
solutions to neighborhood economic
and business development challenges,
including linking local residents to local
businesses and retail establishments.
• Daemen’s government students’
work with local community and government leaders to help neighborhoods
develop their own community development plans, and the students also
work with local residents to help them
more fully participate in the political
process and have a larger voice in their
community.
Race Distribution
2%
White
Black
3%
Other
95%
Age Distribution
0-24
25-49
14%
50-74
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Community Demographics
49%
Seneca Babcock Resident Profile*
• Population: 1,320
• Households: 447
37%
Housing
* Information obtained from 2000 Census
Needs Assessment
In 2001, the Partnership facilitated a
series of community meetings. The consensus was reached that the community’s housing stock is in need of significant improvement and a series of
priorities for neighborhood improvement were developed. In 2002, a survey
of housing needs was conducted and
indicated that a series of consecutive
annual projects would need to be conducted systematically in order to reach
the community’s goal of restoring the
neighborhood to its former vitality.
Family
400
Nonfamily
300
200
100
0
Family
Nonfamily
Age Distribution:
Nonfamily Households
55+
37%
Survey Objectives
• Determine the level of interest of
those who would like to participate in
the grant process.
• Determine whether anyone in the
area already provides the services that
will be needed.
• Prioritize the most important needs
of the homeowners.
Survey Results
• Responses: 37
• Homeowners: 68%
• Residents willing to contribute an
average of 31.25 hours each to the rehabilitation efforts: 78%
• Residents currently holding a job
15-54
63%
* Information obtained from 2000 Census.
that could aid in the restoration of housing in the area (i.e., construction, electrical, painting, roofing, landscaping,
plumbing, etc.): 42%
• Residents willing to invest/donate
financial resources to help restore housing in the area: 25%
• Residents willing to participate in
the grant proposal process: 88%
• Residents believing that Seneca
Babcock needs affordable energyefficient housing: 100%
The most pressing housing needs that
face the residents (listed in order of
importance) and their estimated cost:
1. Windows ($5600 *1)
2. Siding ($6,000–$10,000 *2)
3. Roof (patch job $400, *3a New
$9,000 *3b)
4. Exterior doors ($300 *4)
5. Repair concrete driveway/front
steps ($500 *5)
6. Plumbing ($325 *6)
7. Interior walls and ceiling ($1000 *7)
May/June 2004
265
8. Electric ($400 *8)
9. Landscaping ($500 *9)
10. Insulation ($395 *10)
Estimates based on the following: *1 10
windows from American Craftsman “Anderson Company,” *2 www.siding4u.com, *3a
Home Depot, *3b Grand River Roofing Co.,
*4 2 main entry wooden doors, Lowe’s, *5
unit step, *6 toilet or hot water heater
replacement from Norton’s Plumbing, *7
repair/paint ceiling, general contractor, *8
Milan Osusky, General Contractor, *9 Dan
Johnson, General Contractor, *10 56 menu
rolls from Home Depot.
chosen based on the number of homeowners participating, representative
housing stock, and availability of
funds. The project would focus on creating a critical mass of restored housing stock in a small area that could
serve as a rallying point for the rest of
the neighborhood. Lessons learned in
the restoration of these homes would
provide more specific estimates for
developing future plans and funding
for housing renovation.
Recommendation
Downloaded by [Universitas Maritim Raja Ali Haji] at 23:26 12 January 2016
The Plan
Existing city funding for owneroccupied home restoration is based on
the need to bring aging housing stock
up to code. The proposed program will
provide a 50% match to homeowners
wishing to bring their homes up to
compliance. Although many residents
of the community cannot afford to participate in the program, Fannie Mae
funds may be used to provide the other
half of the funding to complete the
project. This would allow residents to
bring their homes up to code in the
first phase of a broader neighborhood
redevelopment strategy.
Initial efforts would focus on one or
two target streets, which would be
A survey was administered in the
Seneca Babcock community. This survey
dealt with the most common problems
found in and around the owner-occupied
Surveys (N = 37)
Electric
Siding
Insulation
Roofing
Windows
Doors
Plumbing
Wall ceiling
Landscaping
Total
homes in the area. The highest response
rate came from Peabody Street and
Orlando Street. Peabody and Orlando
happen to have the greatest number of
owner-occupied homes. Because of the
limited amount of funds and the high
response rates, we have chosen Peabody
and Orlando as the areas recommended
for rehabilitation. The funds should be
used to bring the aging homes up to code.
Rehabilitating the homes on Peabody
and Orlando will demonstrate that funds
are going toward the restoration of
homes in the Seneca Babcock area and
will increase the likelihood of receiving
these grants again in the future. The following chart shows how the money will
be allocated according to the necessity of
the owners/occupants.
Peabody
Orlando
Watson
Owner occupied: 4
$800
$24,000–$40,000
395.00
—
16,800.00
600.00
—
—
—
$42,595–$58,595
Owner occupied: 3
$800
$6,000–$10,000
1,185.00
800.00
16,800.00
300.00
325.00
1,000.00
500.00
$27,710–$31,710
Owner occupied: 2
$0
$6,000–$10,000
395.00
400.00
—
—
325.00
1,000.00
500.00
$8,620–$12,620
ERRATUM
On p. 186 of the January/February 2004 issue of JEB (Vol.
79, No.3) “Cyber Dimensions: Electronic Plagiarism as a
College Instructor’s Nightmare—Prevention and Detection,” “Jr.” was inadvertently dropped from the first author’s
name. The correct name is Charles L. McLafferty, Jr.
266
Journal of Education for Business
ISSN: 0883-2323 (Print) 1940-3356 (Online) Journal homepage: http://www.tandfonline.com/loi/vjeb20
The Seneca Babcock Business Plan: A Case Study
in Using Service Learning to Meet the AICPA Core
Competencies
Daniel J. Tschopp
To cite this article: Daniel J. Tschopp (2004) The Seneca Babcock Business Plan: A Case Study
in Using Service Learning to Meet the AICPA Core Competencies, Journal of Education for
Business, 79:5, 261-266, DOI: 10.3200/JOEB.79.5.261-266
To link to this article: http://dx.doi.org/10.3200/JOEB.79.5.261-266
Published online: 07 Aug 2010.
Submit your article to this journal
Article views: 21
View related articles
Citing articles: 8 View citing articles
Full Terms & Conditions of access and use can be found at
http://www.tandfonline.com/action/journalInformation?journalCode=vjeb20
Download by: [Universitas Maritim Raja Ali Haji]
Date: 12 January 2016, At: 23:26
Downloaded by [Universitas Maritim Raja Ali Haji] at 23:26 12 January 2016
The Seneca Babcock Business Plan:
A Case Study in Using Service
Learning to Meet the AICPA
Core Competencies
DANIEL J. TSCHOPP
Daemen College
Amherst, New York
I
n 1999, the American Institute of Certified Public Accountants (AICPA)
unveiled its “Core Competency Framework,” based on its “CPA Vision”
regarding the future of the accounting
profession. The AICPA describes the
framework as a “set of requisite competencies for all students preparing to enter
the newly envisioned accounting profession that is positioned higher on the
information value chain” (AICPA,
2003). Three categories of competencies
make up the framework: functional,
technical competencies most closely
aligned with the value contributed by
accounting professionals; personal, individual attributes and values; and broad
business perspective competencies relating to understanding of internal and
external business contexts (AICPA,
2003). The framework focuses on competencies rather than subject content
because of the rapidly changing nature
of the industry (Foster & Bolt-Lee,
2002). Experience in these broad-based
skills is invaluable to students when they
graduate.
Daemen College in Amherst, New
York created a service-learning project
to help meet these competencies. As part
of the accounting department’s learning
objectives, each accounting major is
required to participate in a high-priority
group project that is not part of a coursebased, credit-bearing class. In 2003,
ABSTRACT. In this article, the author
explains the trend toward servicelearning projects in higher education
and justifies their use in the field of
accounting. He describes a servicelearning project that was used to
directly address the development of the
competencies listed in the Core Competency Framework created by the
American Institute of Certified Public
Accountants (AICPA). The project
involves designing a business plan for
a local community seeking to request
and distribute grant funds for the rehabilitation of existing owner-occupied
property in the area. Components of
the service-learning project address all
three categories of competencies:
functional, personal, and broad business perspective competencies.
seven accounting students were given
the task of writing a business plan for the
distribution of grant funds for the rehabilitation of existing owner-occupied
property in the Seneca Babcock Community. The project was selected
because of the close working relationship our college has with the Seneca
Babcock Community and because the
need for help in the funding process was
brought to our department’s attention by
community leaders. The use of servicelearning projects such as this has
increased in accounting programs, primarily because there is overlap between
the increased competencies demanded
by the accounting profession and the
educational outcomes of service learn-
ing (Rama, Ravenscroft, Wolcott, &
Zlotkowski, 2000).
The Seneca Babcock Community is a
neighborhood of approximately 450
households located in South Buffalo,
New York. The neighborhood itself is in
need of renovation and economic
growth. Housing conditions have deteriorated, and local businesses (restaurants, grocery stores, health care facilities, etc.) have abandoned the
neighborhood. The service portion of
this project is designed to help the
Seneca Babcock Community gain
access to grant money and form a plan
to distribute the funds to best meet the
needs of its people. The learning portion
of this project involves addressing the
functional, personal, and broad business
perspective competencies of the
AICPA’s “Core Competency Framework.” In this article, I justify the inclusion of service learning in accounting
programs and discuss the development
of a business plan that specifically
addresses each of the competencies of
the framework.
Why Service Learning?
The trend toward service learning, as
opposed to traditional community service, is a natural progression of heightened educational goals. Why should a
department or instructor require comMay/June 2004
261
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munity service, which provides little
educational value, when service learning that benefits the community and
educates the student can be performed?
In 1998, the W.K. Kellogg Foundation began an initiative called Learning
in Deed: Making a Difference Through
Service-Learning. The Commission
encouraged educational institutions
and policymakers to adopt service
learning, defined as an organized service activity that addresses identified
community needs and provides a
broader appreciation of the discipline
and awareness of civic responsibility
(Bringle & Hatcher, 1995).
The justification for a service-learning
requirement is based on the premise that
all objectives cannot be met in the traditional classroom setting. Other disciplines have implemented service learning successfully in their curricula.
However, it is difficult to find good
examples of service-learning projects in
the field of accounting. Thus, I sought to
describe a service-learning project that
was used specifically to address the goals
of the AICPA core competencies.
Functional Competencies
The functional competencies represent the technical aspects of the framework. Accounting educators see a strong
relationship between service-learning
outcomes and the functional competencies (Rama et al., 2000). The functional
competencies addressed by this servicelearning project include research decision modeling and reporting.
The first task of the project involved
identifying the needs of the community.
This entailed researching the neighborhood itself to learn about the people and
their environment. As a first step, the
students toured the neighborhood,
spending time at the local community
center. Understanding one’s environment is crucial in the decision-making
process. The students continued their
research by developing a community
profile based on previously compiled
census data that included the population
number, age, race, and type of housing
of the residents.
To identify the specific needs of the
community, the students created and
administered a survey to gather data on
262
Journal of Education for Business
the residents’ housing needs. The students worked through a liaison,
Richard Knaub, the executive director
of the Center for Sustainable Communities and Civic Engagement, to understand better the social and political climate of the area. The survey had the
following objectives:
1. Determine the level of interest of
those who would like to participate in
the grant process.
2. Determine if anyone in the area
already provides the services that will
be needed.
3. Prioritize the most important needs
of the homeowners.
After compiling the survey data, the
students entered the decision-modeling
phase of the project. Through discussions with community leaders and
analysis of the survey data, students
formed a recommendation:
1. Due to the high response rates from
two streets (Peabody Street and Orlando
Street) and limited amount of funds,
these two streets should be rehabilitated
first.
2. The funds should be used to bring
the aging homes on these two streets up
to code.
By focusing on two particular streets,
the students would see the impact of the
rehabilitation efforts more clearly. They
concluded that their demonstration of a
successful restoration process would
increase the likelihood of receiving
these grants in the future. The results
also indicated that they would need to
conduct systematically a series of consecutive annual projects to reach the
community goal of restoring the neighborhood to its former vitality.
The students reported their conclusions by developing a business plan (see
Appendix). The business plan was presented to the executive director of the
Center for Sustainable Communities and
Civic Engagement and other community
leaders for analysis. The results of the
survey and recommendations were also
used in the grant application process.
Personal Competencies
The personal competencies, or the
behavioral aspects of the framework
addressed by this project, include professional demeanor, problem-solving
ability, interaction, leadership, communication, and project management.
The personal competencies include
elements designed to facilitate the professional growth of future accountants.
Although general, these skills include
the necessary characteristics and traits
that current employers demand. In
developing the framework, the AICPA’s
objective was to create competencies
for all accounting majors regardless of
their future career path (Thomas, 2000).
This project gave the students responsibility and ownership of their work,
allowing them to acquire the skills
needed for success. The responsibility
assigned to the students allowed them to
work together as a group to gather information objectively, make appropriate
judgments, and communicate their conclusion in a professional manner.
Rama et al. (2000) provided evidence
that service learning can help students
build the interpersonal skills necessary
to succeed (2000). The team concept of
this project created an atmosphere conducive for learning and growth. The students had to search out and interact with
the appropriate personnel. The project
required the students to manage their
time and resources to follow the project
effectively and efficiently through to
completion. Specifically, the students
had to coordinate meetings with administrative and community leaders to ask
questions and gather information.
Broad Business Perspective
Competencies
The broad business perspective competencies, which represent the performance aspects of the framework
addressed by this service-learning project, include strategic critical thinking
skills and industry/sector perspective.
The students exercised strategic and
critical thinking skills when writing a
business plan for the distribution of
grant funds for the rehabilitation of
existing owner-occupied property in the
given community. The skills were
enhanced during the needs-assessment
phase of the project. After gathering the
necessary information from research,
surveys, and interviews, the students
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were able to identify the strengths and
weaknesses of the Seneca Babcock
Community and the opportunities and
threats that it faced. This entire strategic
planning process culminated in the creation of the Seneca Babcock Business
Plan (Appendix), which contained the
conclusions mentioned earlier.
One day these same students may
specialize in a specific industry or sector. The experience obtained in this
service-learning project will help them
prepare for such an event. Following
the objectives of the Core Competency
Framework, the students considered
both the internal and external business
environments of the community in
their decision-making process. They
researched the history and background
of the community just as an auditor
would before an engagement. Keeping
in line with the goals of the framework,
they also considered the economic and
political impact that their decisions
would have on the community.
Conclusion
The AICPA identified these competencies to make accounting students adaptable to today’s ever-changing business
environment. Many of these competencies are difficult to teach in the traditional classroom setting. Albrecht and Sack
(2001) concluded that the lack of service
learning is one problem currently affecting accounting education. Not only does
this service-learning project allow students to meet the core competencies, but
it also allows them to integrate the skills
from all three categories, which is difficult to accomplish in the classroom.
Table 1 provides the rubric used to
assess how well the AICPA core competencies and departmental requirements were met. Column 1 contains the
AICPA core competencies listed in the
framework. Students completed column 2, “How the competency was
addressed,” and the instructor completed column 3 by evaluating how well the
competency requirement was met on a
scale ranging from 0 (not addressed) to
5 (competency completed).
Although this project was designed to
address the learning objectives of the
accounting department, the rubric in
Table 1 easily could be modified for
TABLE 1. Assessment of How Well Students Met AICPA Core
Competencies
Competency
Functional competencies
Decision modeling
Risk analysis
Measurement
Reporting
Research
Leverage technology
Personal competencies
Professional demeanor
Problem solving and
decision making
Interaction
Leadership
Communication
Project management
Leverage technology
Broad business
perspective
competencies
Strategic/critical
thinking
Industry/sector
perspective
International/global
perspective
Resource management
Legal/regulatory
perspective
Marketing/client focus
Leverage technology
How the competency was addressed
Assessment
Recommended conclusions for the
distribution of grant funds
Addressing political and economic
implications of the conclusion
Needs assessment section of the business
plan
Creation of the business plan
Interview and survey
Not addressed
3
5
5
0
Professional demeanor during interviews
and presentation
5
Coming up with a method for the request
and distribution of grant funds
Meetings with community leaders
Taking responsibility and ownership of
assigned task
Development and presentation of the
business plan
Completing assigned task on time
Not addressed
4
1
5
4
4
5
5
0
Seeing business plan
5
Budgeting aspects
2
Not addressed
Determining method to distribute grant
funds
0
4
Code violations were considered a
priority for rehabilitation
SWOT analysis performed
Not addressed
2
4
0
Note. Instructor assessed how well students met the core competencies on a scale of 0 (not
addressed) to 5 (competency completed). Table is based on AICPA (2003).
grading a course-based, credit-bearing
class.
There has been an increase in both
the effort and success of incorporating
service learning into business schools’
curricula (Godfrey, 2000). Servicelearning projects afford students “an
opportunity to solve problems, deal
with messy or incomplete data, and
interact with organizational personnel,”
all tasks that build skills consistent with
the goals of the framework (Gujarathi &
McQuade, 2002, p. 68). A project similar to the Seneca Babcock Business Plan
easily can be developed by any accounting program and may be the most efficient and effective way to develop the
AICPA core competencies.
REFERENCES
American Institute of Certified Public Accountants (AICPA). (2003). What is the Framework?
Retrieved August, 2003, from http://www.
aicpa.org/edu/overview.htm
Albrecht, S., & Sack, R. (2001). The perilous
future of accounting education. The CPA Journal, 71, 16–23.
Bringle, R., & Hatcher, J. (1995). A servicelearning curriculum for faculty. Michigan Jour-
May/June 2004
263
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nal of Community Service Learning, Fall,
112–122.
Foster, S., & Bolt-Lee, C. (2002). New competencies for accounting students. The CPA Journal,
72, 68–71.
Godfrey, C. (2002). Service-learning and management education: A call to action. Journal of
Management Inquiry, 8, 262–379.
Gujarathi, M., & McQuade, R. (2002). Service
learning: Extending the curriculum. The CPA
Journal, 72, 67–69.
Rama, D., Ravenscroft, S., Wolcott, S., &
Zlotkowski, E. (2000). Service learning outcomes: Guidelines for educators and
researchers. Issues in Accounting Education,
15, 657–692.
Thomas, P. (2000). The competency-based preprofessional curriculum: A key component of
vision success. Journal of Accountancy, 190,
128–131.
The Seneca Babcock Community
Prepared by: Accounting Students
Daemen College
4380 Main St.
Amherst, NY 14226
• People: Seneca Babcock Community Association is an organization of a
small group of community-minded
people with spirit and dedication to the
neighborhood. This organization meets
once a month to discuss various topics.
• Housing: Numerous incomeproducing housing opportunities exist
within the area. The housing needs renovation, and the income produced from
these renovated properties will be put
back into the community.
• Business Opportunity: The neighborhood itself needs more supermarkets, drug stores, clothing stores, etc.
Many of the residents in this area need
these services closer to their homes.
• Community Center: The Seneca
Babcock community center provides a
place where residents can go to enjoy
crafts, weight training, computers, and
youth coordination for free.
• Education: The community center
offers a very inexpensive preschool program to develop children at an early age
(3 to 4 years) and prepare them for elementary school.
Staff
Need
Dr. Richard Knaub
Executive Director
Center for Sustainable Communities
and Civic Engagement
rknaub@daemen.edu
Daniel Tschopp, CPA
Assistant Professor of Accounting
Daemen College
dtschopp@daemen.edu
• Access to public transportation
systems
• More businesses in the area,
including restaurants, laundry mats,
grocery stores, and health care facilities
• A better residential area for the
community
• Increased educational opportunities for the children
Daemen College Students
Goals
Amy Wesoloski, Senior Accounting
Major
Tom Dzielski, Senior Accounting
Major
Mark Shoemaker, Senior Accounting
Major
Shenese Talton, Senior Accounting
Major
Monesha Harris, Senior Accounting
Major
Tracy Burkardt, Sophomore Accounting Major
Consuella Harge, Sophomore Business
Administration Major
• Satisfy housing code requirements
mandated by the city
• Rehabilitation of existing owneroccupied property
• Community revitalization
• Deliver affordable housing and
rental property
• Network with a variety of schools,
community agencies, and community
development corporations for education, job development, and economic
development activities
• Ensure sustainability, organizational health, and the ability to
APPENDIX
The Seneca Babcock
Business Plan:
The Plan for the Distribution
of Grant Funds for the
Rehabilitation of Existing
Owner-Occupied Property
264
Journal of Education for Business
improve future performance in the
community
Sources of Funding
• Fannie Mae Foundation Grant*
• Matching contributions from
owner-occupied households receiving
benefits
*The Fannie Mae Foundation seeks to
preserve and increase the supply of affordable housing for low- and moderate-income
renters and homeowners to revitalize neighborhoods across the United States. The
foundation strives to advance national,
regional, and local housing production systems in ways that ensure the development of
quality affordable housing that benefits both
individual residents and neighborhoods. The
foundation does not allocate grant funds
toward capital expenditures for affordable
housing production (i.e., specific housing
development projects) but rather to support
successful and/or innovative approaches that
address affordable housing challenges and
enhance the operations of particularly effective, productive, and accountable nonprofit
organizations working in the industry.
The Mission
The Center for Sustainable Communities and Civic Engagement partners
Daemen College and its students with
communities to promote civic responsibility that leads to communities that are
healthy, safe, and vital and that will
remain so for future generations.
• Daemen’s social-work students
work with local residents and community leaders to help address basic social
and human services and to help residents receive the government and other
assistance that they need and deserve.
• Daemen’s education students work
with local schoolchildren, developing
after-school recreational and educational programs and tutoring and mentoring
young children to help them grow and
develop fully in their education, including passing required tests.
• Daemen’s physician-assistant students work with local residents to conduct a range of health screenings and
testing, as well as to create wellness
programs to help the community
enhance its well-being and become
more healthy.
• Daemen’s business and accounting
students work with local business and
community leaders to help develop
solutions to neighborhood economic
and business development challenges,
including linking local residents to local
businesses and retail establishments.
• Daemen’s government students’
work with local community and government leaders to help neighborhoods
develop their own community development plans, and the students also
work with local residents to help them
more fully participate in the political
process and have a larger voice in their
community.
Race Distribution
2%
White
Black
3%
Other
95%
Age Distribution
0-24
25-49
14%
50-74
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Community Demographics
49%
Seneca Babcock Resident Profile*
• Population: 1,320
• Households: 447
37%
Housing
* Information obtained from 2000 Census
Needs Assessment
In 2001, the Partnership facilitated a
series of community meetings. The consensus was reached that the community’s housing stock is in need of significant improvement and a series of
priorities for neighborhood improvement were developed. In 2002, a survey
of housing needs was conducted and
indicated that a series of consecutive
annual projects would need to be conducted systematically in order to reach
the community’s goal of restoring the
neighborhood to its former vitality.
Family
400
Nonfamily
300
200
100
0
Family
Nonfamily
Age Distribution:
Nonfamily Households
55+
37%
Survey Objectives
• Determine the level of interest of
those who would like to participate in
the grant process.
• Determine whether anyone in the
area already provides the services that
will be needed.
• Prioritize the most important needs
of the homeowners.
Survey Results
• Responses: 37
• Homeowners: 68%
• Residents willing to contribute an
average of 31.25 hours each to the rehabilitation efforts: 78%
• Residents currently holding a job
15-54
63%
* Information obtained from 2000 Census.
that could aid in the restoration of housing in the area (i.e., construction, electrical, painting, roofing, landscaping,
plumbing, etc.): 42%
• Residents willing to invest/donate
financial resources to help restore housing in the area: 25%
• Residents willing to participate in
the grant proposal process: 88%
• Residents believing that Seneca
Babcock needs affordable energyefficient housing: 100%
The most pressing housing needs that
face the residents (listed in order of
importance) and their estimated cost:
1. Windows ($5600 *1)
2. Siding ($6,000–$10,000 *2)
3. Roof (patch job $400, *3a New
$9,000 *3b)
4. Exterior doors ($300 *4)
5. Repair concrete driveway/front
steps ($500 *5)
6. Plumbing ($325 *6)
7. Interior walls and ceiling ($1000 *7)
May/June 2004
265
8. Electric ($400 *8)
9. Landscaping ($500 *9)
10. Insulation ($395 *10)
Estimates based on the following: *1 10
windows from American Craftsman “Anderson Company,” *2 www.siding4u.com, *3a
Home Depot, *3b Grand River Roofing Co.,
*4 2 main entry wooden doors, Lowe’s, *5
unit step, *6 toilet or hot water heater
replacement from Norton’s Plumbing, *7
repair/paint ceiling, general contractor, *8
Milan Osusky, General Contractor, *9 Dan
Johnson, General Contractor, *10 56 menu
rolls from Home Depot.
chosen based on the number of homeowners participating, representative
housing stock, and availability of
funds. The project would focus on creating a critical mass of restored housing stock in a small area that could
serve as a rallying point for the rest of
the neighborhood. Lessons learned in
the restoration of these homes would
provide more specific estimates for
developing future plans and funding
for housing renovation.
Recommendation
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The Plan
Existing city funding for owneroccupied home restoration is based on
the need to bring aging housing stock
up to code. The proposed program will
provide a 50% match to homeowners
wishing to bring their homes up to
compliance. Although many residents
of the community cannot afford to participate in the program, Fannie Mae
funds may be used to provide the other
half of the funding to complete the
project. This would allow residents to
bring their homes up to code in the
first phase of a broader neighborhood
redevelopment strategy.
Initial efforts would focus on one or
two target streets, which would be
A survey was administered in the
Seneca Babcock community. This survey
dealt with the most common problems
found in and around the owner-occupied
Surveys (N = 37)
Electric
Siding
Insulation
Roofing
Windows
Doors
Plumbing
Wall ceiling
Landscaping
Total
homes in the area. The highest response
rate came from Peabody Street and
Orlando Street. Peabody and Orlando
happen to have the greatest number of
owner-occupied homes. Because of the
limited amount of funds and the high
response rates, we have chosen Peabody
and Orlando as the areas recommended
for rehabilitation. The funds should be
used to bring the aging homes up to code.
Rehabilitating the homes on Peabody
and Orlando will demonstrate that funds
are going toward the restoration of
homes in the Seneca Babcock area and
will increase the likelihood of receiving
these grants again in the future. The following chart shows how the money will
be allocated according to the necessity of
the owners/occupants.
Peabody
Orlando
Watson
Owner occupied: 4
$800
$24,000–$40,000
395.00
—
16,800.00
600.00
—
—
—
$42,595–$58,595
Owner occupied: 3
$800
$6,000–$10,000
1,185.00
800.00
16,800.00
300.00
325.00
1,000.00
500.00
$27,710–$31,710
Owner occupied: 2
$0
$6,000–$10,000
395.00
400.00
—
—
325.00
1,000.00
500.00
$8,620–$12,620
ERRATUM
On p. 186 of the January/February 2004 issue of JEB (Vol.
79, No.3) “Cyber Dimensions: Electronic Plagiarism as a
College Instructor’s Nightmare—Prevention and Detection,” “Jr.” was inadvertently dropped from the first author’s
name. The correct name is Charles L. McLafferty, Jr.
266
Journal of Education for Business