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An Empirical Analysis of CPA Exam Results by Accounting Education Delivery Method
Başlık:
An Empirical Analysis of CPA Exam Results by Accounting Education Delivery Method
Yazar:
Sayles, Christi H., author.
ISBN:
9780438050921
Yazar Ek Girişi:
Fiziksel Tanımlama:
1 electronic resource (132 pages)
Genel Not:
Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.
Advisors: Kenneth Granberry Committee members: Charlene Dunfee; James Morgan.
Özet:
The labor shortage of accounting professionals is one of the top business concerns identified by the American Institute of Certified Public Accountants and public accounting firms. This quantitative study examined the ability of online accounting institutions to increase the supply of qualified accounting professionals by analyzing the performance of candidates on the Uniform CPA Exam. Pass--fail rates and scores for CPA candidates who obtained their accounting education predominately online were compared to those who obtained their accounting education at predominately onsite institutions. This post curriculum empirical assessment of the 2014 and 2015 CPA exam pass--failure rates and scores evaluated the effectiveness of accounting education distinguished by predominately online delivery and predominately onsite delivery. This study answered two research questions: Is there a statistically significant difference in overall CPA examination performance for all testing candidates attending primarily online versus onsite institutions, and is there a statistically significant difference in overall CPA examination performance for candidates attending primarily online versus onsite undergraduate institutions? Data published by the National Association of State Boards of Accountancy were collected and analyzed. The key findings for CPA exams in 2014 and 2015 indicated that candidates receiving accounting education through onsite institutions achieved higher scores and pass rates than those candidates receiving accounting education through online delivery methods. However, a comparison of the variances in the scores and pass rates between candidates testing in 2011-2012 versus 2014-2015 showed almost a 50% reduction in the variances between the two groups. This decline notes the possible convergence of test performance in groups from the two accounting education methods on the Uniform CPA Exam.
Notlar:
School code: 1351
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Yer Numarası | Demirbaş Numarası | Shelf Location | Lokasyon / Statüsü / İade Tarihi |
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