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Education - developing computational thinking skills

Published: 02 Jul 2026 Updated: 02 Jul 2026 Update History

ICAEW has created a framework for understanding and mapping finance practitioners' ability and proficiency when using spreadsheets. We outline the level of skill needed for each competency and mapped competencies we expect are needed for those working in education developing computational thinking skills.

According to a paper published by Professor Jeannette Wing in 2006, Computational thinking (CT) should be the fourth fundamental skill, along with Reading, wRiting, and aRithmetic (3R). From an education perspective, computational thinking encourages educators of all subjects and at all levels to engage in and support students in developing the ability to solve complex problems in a systematic way. Core to computational thinking is the ability to break down complex problems, identify patterns, focus on relevant detail, and develop systematic solutions. Spreadsheet skills are closely aligned to this.

Relevant competencies

All the listed competencies can be related to students’ interests to varying degrees. Students should learn how to analyse and convert real-world data tables to spreadsheet tables, using both traditional and AI-supported approaches. They should be able to understand and explain problems connected to spreadsheet formulas. Solutions should feature spreadsheet functionality that demonstrates clarity of thought. In general, solutions should be programming-oriented where the fundamental principles of computer science and data analytics can be introduced and later transferred to more advanced environments, applying concepts of end-user data management. 

The competency framework

ICAEW's Spreadsheet Competency Framework is colour coded to illustrate the relevance of each competency.

  • Core competencies form the essential Excel knowledge required for this job role.
  • Beneficial competencies are additional skills individuals may choose to develop to strengthen their capability.
  • Less relevant competencies remain useful Excel skills but are not as directly applicable to the role and therefore may be given lower priority.
Colour key: Core (orange), Beneficial (green), Less relevant (blue)

Below is an interactive summary of the core competencies, as well as those beneficial to develop further capabilities, for this job role. Click through each section, in the left-hand column, to explore the framework. 

More support

We have built a unique Microsoft Power BI dashboard allowing users to explore the Spreadsheet Competency Framework and all of the Excel content from icaew.com, and the ION archive, in one place.

Explore the framework in more detail and filter it by section, role, level and relevance to learn how it can apply to you or your organisation.

More support

See the full framework and how it has been applied for other job roles. And access our dashboard which allows users to explore the framework and all our Excel content.

See the full frameworkAccess the dashboard