1938 - a significant year in accounting education

Article Abstract:

New York in 1938 became the first state to require that certified public accountant (CPA) candidates hold four-year college degrees; 45 other states now have this requirement, and many states require CPA candidates to have the equivalent of a master's degree. Accounting education in colleges and universities in 1938 included greater use of accounting laboratories where students worked problems. Most schools offered fewer than a dozen accounting courses in 1938, while today some large schools offer more than 20 courses in taxation alone. Increased educational requirements for accountants make sense in view of the increased material that must be covered in the accounting curriculum.

Social aspects, History, Training, New York, New York (State)

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The CPA and mandatory CPE

Article Abstract:

Certified public accountant (CPA) participation in continuing professional education (CPE) programs should continue to be mandatory. Fifty-four respondents to a Mississippi survey of practicing CPAs indicated general satisfaction with the overall quality of CPE programs, but about one-half of the sample said that their main reason for attending was to fulfill mandatory requirements. Only one-fourth of the survey respondents felt that the CPE experience increases their job marketability. One of the main benefits associated with CPE cited by the respondents was the opportunity for professional interaction.

Accounting and auditing, Continuing education

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Female and male undergraduate accounting students: an investigation of academic performance in upper-level college accounting courses

Article Abstract:

A study comparing the academic performance of 212 female and 246 male upper-level accounting students found no significant differences in performance of the two groups. A Mann-Whitney U test was performed on cumulative grade point average for 16 different classes and a two-sample, two-tail Mann-Whitney U test on individual grades. Although 80 of 84 statistical tests on 2,297 scores showed no significant differences in performance, a pattern appeared in the scores. Women overwhelmingly outscored men in the less-structured Cost Accounting examinations which resemble business management decisions.

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