Academic Rigor and Curriculum Prioritisation in Undergraduate Commerce Education: A Comparative Analysis of General Electives and Core Financial Papers in B.Com Programmes

The Bachelor of Commerce (B.Com) programme is designed to provide students with a strong foundation in accounting, finance, taxation, economics and business management. However, the increasing diversification of undergraduate curricula has raised questions regarding the relative academic weight assigned to general elective courses and core financial papers. This study examines whether differences in credit allocation, teaching hours, assessment patterns and curriculum depth may influence the academic rigour of B.Com programmes, particularly where general electives receive greater academic weight than core financial subjects. The study adopts a descriptive and comparative research design based exclusively on secondary data. It draws upon the National Education Policy (NEP) 2020, the University Grants Commission’s Curriculum and Credit Framework for Undergraduate Programmes, University of Mumbai curriculum documents, and published literature on accounting education, curriculum alignment and graduate employability. The analysis considers academic rigour through conceptual depth, quantitative complexity, assessment standards, practical application and professional relevance. The paper argues that curriculum flexibility and multidisciplinary learning are valuable, but their effectiveness depends on maintaining adequate depth in foundational financial subjects. It proposes a transparent curriculum-audit framework to assess the balance between disciplinary competence and interdisciplinary learning. The study provides a basis for curriculum review, academic planning and future empirical investigation.