ERIC Number: ED645731
Record Type: Non-Journal
Publication Date: 2023
Pages: 114
Abstractor: As Provided
ISBN: 979-8-3816-8890-0
ISSN: N/A
EISSN: N/A
Preparedness of the Top 100 Higher Education Institutions for the 2024 CPA Exam: A Quasi-Experimental Study
Michael R. Hall
ProQuest LLC, D.B.A. Dissertation, Northcentral University
The problem addressed in this study was determining the preparedness of 100 U.S. Higher Education Institutions for the revised certified public accounting examination scheduled for release in January 2024. The purpose of this quantitative quasi-experimental research was to use a one-group pretest-posttest design to test the overall preparedness of the accounting curriculum by comparing the pre-pandemic 2016-2017 academic year to the current 2022-2023 academic year compared to the CPA evolution model for the top 100 HEIs within the United States. The study measured Higher Education Institutions' preparedness before the announcement that the CPA licensure model would be redesigned by matching 2016-2017 participant course descriptions to the suggested courses of the Certified Public Accounting Evolution Model Curriculum. The study also measured Higher Education Institution preparedness after the July 2021 official adoption of the new CPA licensure model by matching the 2022-2023 participant course descriptions to the suggested courses of the Certified Public Accounting Evolution Model Curriculum. The Wilcoxon signed-rank test of measured pairs was employed to answer the research question of what extent the overall accounting curriculum had changed, if any. The research findings support that the overall accounting curriculum has significantly changed. The second research question inquired about the magnitude of change in the Higher Education Institution's accounting curriculum. The effect size computation included the z-value of the Wilcoxson signed-rank test of measured pairs. The effect size was moderate. It is recommended to add data analytics to the accounting curriculum for Higher Education Institutions that do not offer data analytics. It is also recommended to the accounting leadership of Higher Education Institutions to increase Information Systems and Control-related stand-alone courses. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml.]
Descriptors: Higher Education, Accounting, Curriculum Evaluation, Academic Standards, Institutional Research, Program Evaluation
ProQuest LLC. 789 East Eisenhower Parkway, P.O. Box 1346, Ann Arbor, MI 48106. Tel: 800-521-0600; Web site: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml
Publication Type: Dissertations/Theses - Doctoral Dissertations
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A