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- Title
ONLINE ACCOUNTING DEGREES: AN EMPIRICAL INVESTIGATION OF CPA EXAM SUCCESS RATES.
- Authors
Bunker, Randall B.; Harris, Dan
- Abstract
Online education and degree programs are proliferating. Numerous predominantly online accounting degree programs exist. The National Association of State Boards of Accountancy (NASBA) gathers data on the CPA Exam and offers uniform CPA Examination candidate performance reports. Using NASBA performance reports from 2011 and 2012 as a post-curriculum assessment, this study examined whether students who attended predominantly online accounting degree programs have achieved comparable results on the CPA Examination as compared to students who attended AACSB-accredited business schools and/or students who attended traditional, non-AACSB-accredited business schools. Using t-tests assuming unequal variances, this study compared AACSB-accredited institutions and online accounting programs on overall pass rate and average score on the CPA Exam for 2011 and 2012. Results indicate that students from predominantly online accounting programs significantly underperform on overall CPA Exam pass rates and average CPA Exam scores compared to candidates from both AACSB-accredited business schools and traditional, non-AACSB-accredited business schools. Results suggest that both AACSB-accredited and non-AACSB-accredited business schools attract better quality students and/or better prepare their students for the CPA Exam than predominantly online accounting programs.
- Subjects
UNITED States; HIGHER education; ACCOUNTING education; DISTANCE education; NATIONAL Association of State Boards of Accountancy; ACCOUNTING exams; CERTIFICATION
- Publication
Journal of Business & Accounting, 2014, Vol 7, Issue 1, p86
- ISSN
1944-2874
- Publication type
Article