Accelerated vs. traditional accounting education and CPA exam performance

Michael Eames, Suzanne Luttman and Susan Parker

Journal of Accounting Education, 2018, vol. 44, issue C, 1-13

Abstract: Recent trends suggest a decline in the number of individuals attempting the Certified Public Accountant (CPA) exam. Our institution has responded to the need for additional professionals by creating accelerated accounting certificate programs. We find no significant difference between alumni from our traditional and accelerated programs in terms of attempting the CPA exam. Limiting comparisons to those who have attempted the exam, we obtain no significant differences between alumni from the programs in terms of passing the exam and the number of attempts required to pass. We further find that the accelerated program alumni take less time after program completion to pass the exam. This study contributes to our understanding of the comparative efficacy of accelerated accounting education. Our results suggest that well-designed accelerated accounting programs can provide a useful means for increasing the supply of well-qualified entry-level accountants and increase opportunities for students seeking a career in accounting.

Keywords: CPA exam performance; Accelerated education (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0748575117300702
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:44:y:2018:i:c:p:1-13

DOI: 10.1016/j.jaccedu.2018.04.004

Access Statistics for this article

Journal of Accounting Education is currently edited by Natalie Tatiana Churyk

More articles in Journal of Accounting Education from Elsevier
Bibliographic data for series maintained by Catherine Liu ().