Accountants' Perceptions of the Effectiveness of Mandatory Continuing Professional Education

Susan Wessels

Accounting Education, 2007, vol. 16, issue 4, pages 365-378

Abstract: All states in the USA have adopted mandatory continuing professional education (CPE) for accountants. This paper examines whether accountants perceive the mandatory CPE program in North Carolina to be effective. While there may be disagreement about what makes a program effective, if the participants do not view the program as being effective, they are less likely to actively participate in the program (for example, by not choosing challenging courses or by not fully paying attention in class). A survey of 1,957 North Carolina Certified Public Accountants showed that mandatory CPE was effective for most practitioners but that there were many barriers that prevented it from being fully effective. By reducing these barriers, the CPE program could be made even more effective.

Keywords: Continuing professional education; CPE effectiveness (search for similar items in EconPapers)
Date: 2007

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