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Public accountants' perceptions of t...

Gustafson, Curtis O.

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Public accountants' perceptions of the 150-hour requirement.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Public accountants' perceptions of the 150-hour requirement./
作者:	Gustafson, Curtis O.
面頁冊數:	113 p.
附註:	Source: Dissertation Abstracts International, Volume: 65-07, Section: A, page: 2661.
Contained By:	Dissertation Abstracts International65-07A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3138433
ISBN:	0496855948

Public accountants' perceptions of the 150-hour requirement.
Gustafson, Curtis O.

Public accountants' perceptions of the 150-hour requirement. - 113 p.

Source: Dissertation Abstracts International, Volume: 65-07, Section: A, page: 2661.

Thesis (Ed.D.)--University of South Dakota, 2004.

In 1988, the general membership of the American Institute of Certified Public Accountants (AICPA) voted to require 150 semester hours of education for all new members after the year 2000. In the United States, there are 54 jurisdictions (50 states, Guam, Puerto Rico, Virgin Islands, and District of Columbia) that regulate the accounting profession. Since the passage of the AICPA resolution in 1988, 48 of the 54 jurisdictions have passed laws similar to the AICPA's resolution. In five of these 48 jurisdictions, the law has yet to take effect (AICPA, n.d.). Production of reports critical of accounting education in the U.S. has become a growing industry (Mathews, 2001). The 150-hour seems to have given those critical of accounting education additional material (Nearon, 2002).

ISBN: 0496855948Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Public accountants' perceptions of the 150-hour requirement.
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245 1 0 $a Public accountants' perceptions of the 150-hour requirement.
300 $a 113 p.
500 $a Source: Dissertation Abstracts International, Volume: 65-07, Section: A, page: 2661.
500 $a Director: Karen Card.
502 $a Thesis (Ed.D.)--University of South Dakota, 2004.
520 $a In 1988, the general membership of the American Institute of Certified Public Accountants (AICPA) voted to require 150 semester hours of education for all new members after the year 2000. In the United States, there are 54 jurisdictions (50 states, Guam, Puerto Rico, Virgin Islands, and District of Columbia) that regulate the accounting profession. Since the passage of the AICPA resolution in 1988, 48 of the 54 jurisdictions have passed laws similar to the AICPA's resolution. In five of these 48 jurisdictions, the law has yet to take effect (AICPA, n.d.). Production of reports critical of accounting education in the U.S. has become a growing industry (Mathews, 2001). The 150-hour seems to have given those critical of accounting education additional material (Nearon, 2002).
520 $a The purpose of this study was to determine the perceptions of employers concerning the effectiveness of the AICPA'S 150-hour requirement. Specifically, the study investigated the skills employers perceive entry-level accountants should possess and the extent to which employers perceive entry-level accountants possess those skills. The study also investigated the extent to which the skills employers identify as important can predict their perceptions about the course content that should be included in the extra 30 hours necessary to meet the 150-hour requirement.
520 $a The population for this study included the practicing accountants in the states of South Dakota, Nebraska, Kansas, Arkansas, and Montana. A purposeful sample of those firms believed most likely to have hired an entry-level accountant since implementation of the law in these jurisdictions in 1998 was selected. A survey instrument was used to collect data concerning practicing accountants' perceptions of the law. Descriptive and inferential statistics were used to analyze the data.
520 $a This study concluded that employers do not believe entry-level accountants are as competent as they should be in a number of skill areas. This study also concluded that employers do not believe the 150-hour requirement has been effective in preparing successful entry-level accountants or in improving either their broader or technical skills. Finally this study concluded that quantity of accounting education does not necessarily equate with quality of accounting education.
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