Experience level: 
Intermediate
Intended Audience: 
All
Authors: 
Christie Novak, Assistant Professor, Le Moyne College Valentina Zamora, Associate Professor, Seattle University

THE INSPIRATIONAL PARADIGM IN ACCOUNTING: CURRENT GAPS AND INTEGRATION OPPORTUNITIES

Where are gaps between the demand for and supply of teaching materials for introductory and intermediate accounting courses that explore the accountant’s role in organizations with objective functions beyond profit maximization? How can these gaps provide opportunities for encouraging faculty to ultimately respond to the call to integrate the Inspirational Paradigm into the accounting curriculum? We address this question in three steps. First, for the demand side, we review the pedagogical literature on the observable and perceived challenges that accounting faculty experience when adopting ethics-related, sustainability-related, and other relevant course materials into the introductory and intermediate courses. For example, some faculty have concerns about familiarity, proficiency, or training in integration, and they may also face constraints with scheduling latitude, teaching time, incentive, or support to acquire new competencies to integrate the Inspirational Paradigm. Meanwhile, other faculty seek agency, flexibility, and variety in how they may integrate the principles of the Inspirational Paradigm into their current teaching. Second, for the supply side, we collect and categorize teaching resources from well-regarded journals (e.g., Issues in Accounting Education, Journal of Accounting Education, Journal of Jesuit Business Education), that are used by accounting faculty, and that have an emphasis on topics in introductory or intermediate courses. These teaching resources may range from stories to service learning as instructional approaches, and they explore the accountant’s role in nonprofits, nongovernmental units, and certified B corporations, among others. Collectively, these types of organizations as part of the VCSE sector (voluntary, community, and social enterprises). Finally, we analyze the above data to identify where the gaps are between the demand for and supply of teaching materials. Such a gap analysis serves as a first step in determining where the most fruitful opportunities are to meeting accounting faculty’s demands given the extant supply of teaching materials. Our study offers some practical implications. For accounting faculty, our gap analysis that in turn present integration opportunities provides a useful mapping of faculty preferences against the extant teaching materials, thereby encouraging adoption and integration. For administrators and academic accreditors, our gap analysis consolidates evidence about faculty concerns and constraints related to pursuing accounting program learning objectives consistent with institutional mission. For the network of Jesuit Business Schools, our gap analysis represents a diagnostic tool to help determine where there are fruitful opportunities for faculty and students to “become instruments of mercy, providing compassionate frameworks to understand the world and change it.”