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demonstrates best practices to overcome biases that inhibit organizations and teams from communicating effectively.\nThe learner recognizes cultural differences in communication and develops strategies and techniques to effectively communicate with internal and external stakeholders.\nThe learner applies negotiation and conflict management strategies to improve organizational performance.\nThe learner utilizes appropriate technology and/or social media to communicate effectively.\n\nEthics for Accountants\n\nThe learner applies ethical reasoning and objectivity to analyze ethical situations.\nThe learner applies the American Institute of Certified Public Accountants (AICPA) Professional Code of Conduct and Institute of Management Accountants (IMA) State of Ethical Professional Practice to situations involving organizational ethics, corporate governance and independence.\nThe learner analyzes auditor responsibilities, corporate governance, and motivations for fraudulent financial reporting.\nThe learner explains auditors' legal liabilities, defenses, and legislative acts.\n\nFraud and Forensic Accounting\n\nThe learner analyzes types of occupational fraud abuse, schemes, and their prevention and detection.\nThe learner explains the legal environment of fraud and law-related fraud.\nThe learner analyzes fraud investigation, interview techniques and reporting. \nThe learner analyzes methods for fraud prevention and deterrence.\n\nAccounting Research and Critical Thinking\n\nThe learner explains primary and secondary sources of professional research as used in the accounting field.\nThe learner applies critical thinking and effective writing skills for the professional accountant.\nThe learner researches financial accounting issues with appropriate tools, including research question development, source validation, and sorted and validated data from public databases.\n\nData Analytics for Accountants I\n\nThe learner explains data analysis concepts and models for the accounting field. \nThe learner explains data mining techniques and the extract-transform-load (ETL) process. \nThe learner analyzes structured financial data for patterns and trends using descriptive or diagnostic techniques. \nThe learner creates a consumable presentation from accounting data results.\n\nCompetency Demonstration Highlights\n\nDesigns and delivers multimedia presentations by evaluating communication strategies and methods.\nDemonstrates professional communication skills by creating a portfolio of communication documents including internal and external emails, blog posts, persuasive letters, and customer complaint responses.\nAnalyzes the ethical decision-making thought process and identifies the influence of cognitive biases on decision-making.\nApplies the integrated ethical decision-making model and utilizes the Giving Voice to Values Methodology to analyze and address ethical dilemmas.\nApplies critical thinking skills to evaluate potential violations of an organization's ethical codes and identifies factors contributing to unethical conduct within the organization.\nCommunicates investigation findings effectively to stakeholders across diverse cultural contexts.\nConducts research and applies critical thinking and effective communication to describe specific accounting issues, identify the appropriate authoritative guidance, analyze the issues, and recommend accounting treatments.\nDemonstrates ethically responsible behavior.\nPerforms data analysis on data generated by reports or queries.  \nApplies the extract, transform, and load (ETL) process to prepare financial data for analysis, and analyzes the resulting dataset using descriptive and diagnostic techniques and processes.\nCreates visuals based on processed data to support business decision making and presents accounting data analysis results to stakeholders in an efficient and consumable 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