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Accelerated vs. traditional accounting education and CPA exam performance

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  • Eames, Michael
  • Luttman, Suzanne
  • Parker, Susan

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.

Suggested Citation

  • Eames, Michael & Luttman, Suzanne & Parker, Susan, 2018. "Accelerated vs. traditional accounting education and CPA exam performance," Journal of Accounting Education, Elsevier, vol. 44(C), pages 1-13.
    • Handle: RePEc:eee:joaced:v:44:y:2018:i:c:p:1-13
    DOI: 10.1016/j.jaccedu.2018.04.004
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    References listed on IDEAS

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    1. Joan Marques, 2012. "The Dynamics Of Accelerated Learning," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 4(1), pages 101-112.
    2. Yilmaz Guney, 2009. "Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 51-73.
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    4. Grant, C. Terry & Ciccotello, Conrad S. & Dickie, Mark, 2002. "Barriers to professional entry: how effective is the 150-hour rule?," Journal of Accounting and Public Policy, Elsevier, vol. 21(1), pages 71-93.
    5. John Jacob & Dennis Murray, 2006. "Supply-side effects of the 150-hour educational requirement for CPA licensure," Journal of Regulatory Economics, Springer, vol. 30(2), pages 159-178, August.
    6. Gary P. Briggs & Lerong He, 2012. "The 150 Credit-hour Requirement and CPA Examination Pass Rates—A Four Year Study," Accounting Education, Taylor & Francis Journals, vol. 21(1), pages 97-108, August.
    7. Bline, Dennis & Perreault, Stephen & Zheng, Xiaochuan, 2016. "An exploratory examination of order effects on CPA exam passage timeliness," Journal of Accounting Education, Elsevier, vol. 36(C), pages 65-74.
    8. Sid Ewer & Olen Greer & Wilbur Bridges & Barry Lewis, 2002. "Class length and student performance: An extended study," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 8(2), pages 160-168, May.
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    Cited by:

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    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.
    3. Sidorova, Marina & Nazarov, Dmitry & Listopad, Ekaterina, 2022. "The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939)," Journal of Accounting Education, Elsevier, vol. 58(C).

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