外文翻译财务分析

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 company's 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 Anson's Instruc-tional Design Model (2007), the integrated project includes supporting activities, which are designed to aid students in achiev-ing the project's 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

Anson's 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 also developing research, Excel, writing and teamwork skills. Developing competencies in these areas has long been advocated in the account-ing education literature (e.g.,

AICPA, 2015; Burnett, 2003; De Lange, Jackling, & Gut, 2006; Kavanagh

& Drennan, 2008; Lawson, et al. 2014). Our project is designed to achieve these learning goals, and to develop student competencies, by requiring students to analyze financial statements, calculate and interpret financial ratios, research a company's 10-K, and then synthesize this information into a written research report. The specific learning goals of the course project are for students to:

A.apply Excel skills to SEC data and prepare summary information

B.prepare and format financial data for presentation and analysis

C.calculate, interpret and compare financial ratios using SEC data

D.apply research skills to assess a company's business operations and strategy

E.apply research skills to learn about an industry

F.apply analytical skills to compare financial statements for two companies in the same industry

G.work in teams to create a professional written research report

H.evaluate the work of other students using guided peer reviews

The project's learning goals can be linked to a subset of the competencies