Accounting Students, Library Use, and Information Competence: Evidence From Course Syllabi and Professional Accounting Association Competency Maps

Abstract

A syllabus study was conducted to gain insight into the library use expectations of faculty for undergraduate accounting students. The findings were compared to the professional competencies articulated by Canadian professional accounting association competency maps, and there was an expectations gap. All three competency maps referred to a set of professional skills that, when mapped to the Association of College and Research Libraries’ (ACRL) Information Literacy Competency Standards for Higher Education, were equivalent to information competence, yet the majority of courses taught required very little library use. This study contributes to the literature as the first to map the ACRL's standards to Canadian professional accounting association competencies.

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