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NASBA Accounting Education Research Projects

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Presentation Slides

1) NASBA  Accounting   Education     Research  Projects  

2) Research Grants Are Accountants Made or Born? An Analysis of Self-Selection and Performance in the Accounting Major and on the CPA Exam Dr. Allen Blay, CPA and Dr. Martin “Bud” Fennema, CPA

3) Research Grants State Policies and Attitudes Toward Acceptance of Advanced Placement (AP) Courses and a Comparison of Success on the CPA Exam Between Students That Enter College with Advanced Placement Credit and Those That Do Not: A Two Part Investigation   Dr. Joseph Ugrin, CPA, Dr. John Morris, CPA Dr. Dan Deines, CPA

4) Research Grants Intention to Sit For the CPA Exam: An Investigation of Cost, Exam, Support and Career Factors     Dr.  Martin  Coe,  CPA    

5) Are Accountants Made or Born? An Analysis of Self-Selection and Performance in the Accounting Major and on the CPA Exam Allen Blay and Bud Fennema

6) An Accounting Question A man buys a horse for $60. He sells the horse for $70. He rebuys the horse for $80. He sells the horse for $90. How much did he make or lose in the horse trading business? Are Accountants Made or Born? Blay and Fennema

7) Question 1: Self-Selection Do students self-select into the accounting major based on intrinsic ability to make accounting-related decisions and calculations? NO, they do not – students who said that they were going into accounting were no better than others at the accounting-related decisions. However, many students SAID they selected accounting based on natural ability (38%). Are Accountants Made or Born? Blay and Fennema

8) Question 2: Performance in the Accounting Major and CPA Exam Does performance on accounting-related decisions and calculations predict success in the accounting major beyond intellectual ability? Success in Accounting Coursework: Yes – Students who answering accounting-related questions well got higher grades in principles of accounting and in their upper-level accounting courses. Success at the CPA EXAM: Yes – For AUD, BEC, and REG. No for FAR. Success in all four parts was highly correlated with a student’s grade in their Principles of Accounting course. Are Accountants Made or Born? Blay and Fennema

9) Question 3: Can “thinking like an accountant” be taught? Do accounting students show improvement in performance by graduation relative to non-accounting students? Some do. Accounting graduates who were originally in the TOP HALF in performing accounting-related tasks got better. Those in the BOTTOM HALF did not improve any more than a non-accounting major. Are Accountants Made or Born? Blay and Fennema

10) Conclusions •â€¯ Natural ability to perform accounting-related tasks appears to be highly correlated with success in principles of accounting, other major accounting coursework, and the CPA Exam. •â€¯ However, it is not correlated with self-selection into the accounting major. •â€¯ Further, we find no evidence that students lacking the intrinsic ability to “think like an accountant” can be taught that skill. •â€¯ However, students with an initial intrinsic ability can be trained to be even better. Are Accountants Made or Born? Blay and Fennema

11) State  Policies  and  A/tudes  Toward  Acceptance  of  Advanced   Placement  (AP)  Courses  and  a  Comparison  of  Success  on  the  CPA   Exam  Between  Students  That  Enter  College  with  Advanced   Placement  Credit  and  Those  That  Do  Not:  A  Two  Part  InvesDgaDon   Dr.  Joseph  Ugrin  CPA   Dr.  John  Morris  CPA   Dr.  Dan  Deines  CPA   2015  Regional  Mee:ngs  

12) Conclusions   •â€¯ There  is  support  for  an  AP  accoun:ng  course.   •â€¯ AP  students  ul:mately  perform  beDer  on  the   CPA  exam.   •â€¯ Students  that  engage  in  AP  courses  that   promote  higher  order  intellectual  skills  such  as   analyzing,  evalua:ng,  and  crea:ng  are   par:cularly  more  successful  on  the  exam.   2015  Regional  Mee:ngs  

13) Part  II  Results  –  AP  Engagement   2015  Regional  Mee:ngs  

14) Part  II  Results  –  AP  Exam  Success   2015  Regional  Mee:ngs  

15) Key  AP  Course  CharacterisDcs   Develop,  Revise   Solve  problems,  experiment,   interpret  results,  support   conclusions   Make  connecDons,  assess   causes  and  consequences   Blooms  Revised  Taxonomy   Source:  www.mtvernoncsd.org   2015  Regional  Mee:ngs  

16) NASBA  Regional  Meetings   Martin  Coe   June  2015     16  

17) ¡ï‚¡â€¯ Overall,  this  study  found  that  exam,  support   and  career  factors  all  influence  a  student’s   intention  to  sit  for  the  CPA  exam  as  soon  as   eligible.       ¡ï‚¡â€¯ This  study  should  help  practitioners  and   accounting  educators  better  understand  and   react  to  a  student’s  intention  to  sit  for  the   CPA  exam  as  soon  as  eligible.     17  

18) ¡ï‚¡â€¯ The  largest  predictors  of  a  student’s  intention  to   sit  for  the  CPA  exam  were:     §ï‚§â€¯ §ï‚§â€¯ §ï‚§â€¯ §ï‚§â€¯ §ï‚§â€¯ ¡ï‚¡â€¯ the  option  to  sit  for  the  exam  after  120  credit  hours   the  attractiveness  of  passing  the  exam   social  support   access  to  a  role  model   a  protean  career  attitude.   Contrary  to  expectations,  cost  factors  were  not   associated  with  a  student’s  intention  to  sit  for   the  CPA  exam.       18  

19) Inform  students  of  the  benefits  of  being  a  CPA.     Utilize  teaching  methods  that  foster  student   self-­â€efficacy.   ¡ï‚¡â€¯ Inform  students  that  the  CPA  exam  can  be   taken  in  a  120-­â€to-­â€sit  jurisdiction.   ¡ï‚¡â€¯ Increase  opportunities  for  students  to  interact   with  role  models.       ¡ï‚¡â€¯ Help  students  gain  a  sense  of  competency  and   self-­â€worth.   ¡ï‚¡â€¯ Inform  students  of  ways  the  CPA  credential  can   be  used  to  manage  one’s  career.     ¡ï‚¡â€¯ ¡ï‚¡â€¯ 19