This research presents a case-based pedagogical protocol, including an experiment, designed to maximize the utility of the integrated-competency framework in accounting. The study involves a rich learning exercise protocol requiring integrated competencies that fairly represent, in content and context, the experience of a professional engagement. The pedagogical protocol focuses on communications in the accounting industry, where research suggests potential communication disconnects. The study includes a laboratory experiment investigating how audit department communications (experimental treatment), individual attitudes, and task domain knowledge (task recall) interact to influence project participants’ perspectives of project viability and their intention to continue project development. In accordance with the pedagogical protocol, we discuss experiment findings identifying significant factors influencing decision behavior with the students in a debriefing session for self-awareness and mindfulness. The debriefing session, focusing on introspection and empathy, expands the competencies generally addressed by accounting learning exercises. The experiment findings suggest the importance that the accounting profession identify the need for and complexities of effective communications across organizational units. We present the pedagogical protocol and design methodology, including leveraging social science research, as models for other educators/researchers to develop learning exercises based on the integrated-competency model to better educate and prepare our students for their future successes.

本研究提出了一个基于案例的教学协议，包括一个实验，旨在最大限度地提高综合能力框架在会计中的效用。该研究涉及丰富的学习练习协议，需要综合能力，在内容和上下文中公平地代表专业参与的经验。教学协议侧重于会计行业的通信，研究表明可能存在通信中断。该研究包括一项实验室实验，调查审计部门沟通（实验性处理）、个人态度和任务领域知识（任务回忆）如何相互作用以影响项目参与者对项目可行性的看法以及他们继续项目开发的意图。根据教学协议，我们在自我意识和正念的汇报会上讨论了确定影响决策行为的重要因素的实验结果。汇报会议侧重于内省和同理心，扩展了会计学习练习通常涉及的能力。实验结果表明，会计专业识别跨组织单位有效沟通的必要性和复杂性的重要性。我们提出了教学协议和设计方法，包括利用社会科学研究，作为其他教育者/研究人员的模型，以开发基于综合能力模型的学习练习，以更好地教育我们的学生并为他们未来的成功做好准备。