Dissertation
Accounting Students' Perceptions of the Value of Pursuing CPA Certification and Factors that Influence Their Decisions
Doctor of Philosophy (Ph.D.), Wilmington University
2018
Abstract
Despite positive trends in accounting program enrollments and increasing demand for public accounting recruits, there has been a reported decline in the number of candidates taking the CPA Exam. This study sought to determine if CPA certification is perceived as a valuable credential to contemporary accounting students, or if they are opting for other roles in accounting and business that do not require CPA certification. Undergraduate accounting programs provide the basis for degrees in accounting (non-CPA track) but traditionally follow curricula that prepare graduates for careers in public accounting (CPA track). A questionnaire was utilized to identify factors that influence students’ decisions to pursue CPA certification and the CPA Exam pass rates were examined for changes over a ten-year period using external research data. The questionnaire measured accounting students’ perceptions of the 150 credit-hour requirement, accounting career preparedness, external influences, and awareness of what is needed to sit for the CPA Exam. Analysis showed that students consider the 150 credit-hour requirement as a deterrent to pursuing CPA certification, but they know how to prepare for the exam. Their education has also prepared them for careers outside of public accounting, and CPA certification is a valuable credential regardless of career choice. Additional analysis showed that the CPA Exam pass rate has not declined over the past ten years.
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Details
- Title
- Accounting Students' Perceptions of the Value of Pursuing CPA Certification and Factors that Influence Their Decisions
- Creators
- Stephen B Bates - Drexel University, Accounting
- Awarding Institution
- Wilmington University
- Degree Awarded
- Doctor of Philosophy (Ph.D.)
- Publisher
- Wilmington University
- Number of pages
- 183
- Resource Type
- Dissertation
- Language
- English
- Identifiers
- 9780355884586; 991021969401304721