Accelerated vs. traditional accounting education and CPA exam performance
Suzanne Luttman, Associate Professor of Accounting and Susan Parker, Professor of Accounting
Michael Eames, Suzanne Luttman, Susan Parker, Accelerated vs. traditional accounting education and CPA exam performance, Journal of Accounting Education, Volume 44, 2018, Pages 1-13, ISSN 0748-5751, https://doi.org/10.1016/j.jaccedu.2018.04.004.
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.