Candidate Performance on the Business Environment and Concepts Section of the CPA Exam

Autor/inn/en	Lindsay, D. H.; Tan, K. B.; Campbell, Annhenrie
Titel	Candidate Performance on the Business Environment and Concepts Section of the CPA Exam
Quelle	In: American Journal of Business Education, 2 (2009) 7, S.35-42 (8 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1942-2504
Schlagwörter	Performance Based Assessment; Undergraduate Students; Accounting; Curriculum Design; Concept Teaching; Business Administration Education; Business Skills; Licensing Examinations (Professions); Achievement Rating; Hypothesis Testing; Required Courses; Units of Study; Economics Education; Money Management; Information Technology; Administrator Education; Accreditation (Institutions); Cohort Analysis; Private Colleges; Public Education; Regression (Statistics); Performance Factors; Predictor Variables + Suchen Sie Ihr Suchwort? Leistungsermittlung; Abrechnung; Buchführung; Buchhaltung; Lehrplangestaltung; Achievement; Rating; Leistung; Beurteilung; Leistungsbeurteilung; Hypothesenprüfung; Hypothesentest; Pflichtkurs; Lerneinheit; Wirtschaftskunde; Informationstechnologie; Accreditation; Institution; Institutions; Akkreditierung; Staatliche Anerkennung; Institut; Kohortenanalyse; Privathochschule; Öffentliche Erziehung; Regression; Regressionsanalyse; Leistungsindikator; Prädiktor
Abstract	This paper examines how differences in curricular design of undergraduate accounting programs influence pass rates on the Business Environment and Concepts Section of the CPA Exam. The association of the pass rate of a school's accounting graduates to the design of the schools accounting program and to other school characteristics was examined with linear regression models. Characteristics considered were semester hours in courses covered by the CPA exam section, entrance exam scores of the schools' freshmen, whether the schools were AACSB accredited and whether the schools were public or private institutions. The number of cost and managerial accounting semester hours was consistently found to be a significant determinant of success on the new section of the CPA exam. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01