Pennsylvania Accounting Practitioners' Perceptions of Entry-Level Accountants Skills Versus Competencies and Preferences Influenced by the 150-Hour Educational Requirement PDF Download
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Author: Janet Massey
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :
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Book Description
Controversy over the 150-hour educational requirement for CPA (Certified Public Accountant) candidates has been fermenting for decades. As expected then, in 2011 no clear consensus prevails about the requirements for entry into the accounting profession regarding course work, education, and experience. Pennsylvania is one of the last states to enact the new law essentially calling for a fifth year of higher education before a candidate can sit for the Uniform Certified Public Accountant Examination (Uniform CPA Exam). Pennsylvania accounting practitioners' perceptions of entry-level accountants' required skills and their competency in those skills in view of the new law for CPA licensure were examined. In addition, compliance with the 150-hour education and work experience requirement and important stakeholders perceived to have authority to prescribe accounting curriculum were evaluated. Finally, skills were examined to determine if they could be defined as either hard skills or soft skills. Using a quantitative data collection method analysis, three hundred and nine active members of the Pennsylvania Institute of Certified Public Accountants were surveyed. The findings revealed that entry-level accountants are not competent in skills deemed to be important skills essential for entry into the accounting profession, that a four-year baccalaureate degree in accounting with two years of any type of public accounting experience regardless of education is most appropriate for entry into the accounting profession, that public accounting practitioners' should be the primary authority to prescribe accounting curriculum and, that skills important for entry-level accountants to possess can be grouped as either hard or soft.
Author: Janet Massey
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :
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Book Description
Controversy over the 150-hour educational requirement for CPA (Certified Public Accountant) candidates has been fermenting for decades. As expected then, in 2011 no clear consensus prevails about the requirements for entry into the accounting profession regarding course work, education, and experience. Pennsylvania is one of the last states to enact the new law essentially calling for a fifth year of higher education before a candidate can sit for the Uniform Certified Public Accountant Examination (Uniform CPA Exam). Pennsylvania accounting practitioners' perceptions of entry-level accountants' required skills and their competency in those skills in view of the new law for CPA licensure were examined. In addition, compliance with the 150-hour education and work experience requirement and important stakeholders perceived to have authority to prescribe accounting curriculum were evaluated. Finally, skills were examined to determine if they could be defined as either hard skills or soft skills. Using a quantitative data collection method analysis, three hundred and nine active members of the Pennsylvania Institute of Certified Public Accountants were surveyed. The findings revealed that entry-level accountants are not competent in skills deemed to be important skills essential for entry into the accounting profession, that a four-year baccalaureate degree in accounting with two years of any type of public accounting experience regardless of education is most appropriate for entry into the accounting profession, that public accounting practitioners' should be the primary authority to prescribe accounting curriculum and, that skills important for entry-level accountants to possess can be grouped as either hard or soft.
Author: Tara J. Shawver
Publisher: Emerald Group Publishing
ISBN: 1804557943
Category : Business & Economics
Languages : en
Pages : 174
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Book Description
This 25th edition of Research on Professional Responsibility and Ethics in Accounting explores many aspects across professional responsibility and ethics in accounting, including balancing values vs profits, whistleblowing, earnings management, ethical financial reporting, and moral identity.
Author: Haider, Abrar
Publisher: IGI Global
ISBN: 1466666242
Category : Computers
Languages : en
Pages : 414
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Book Description
As two areas of study that thrive on change and innovation, the combination of electronic resources and corporation management presents many challenges to researchers and professionals as information is discovered and applied to existing practices. Business Technologies in Contemporary Organizations: Adoption, Assimilation, and Institutionalization investigates the reciprocal relationship between information systems and corporations in order to understand and assess the benefits of this partnership as technology continues to progress. This publication is an essential reference source for researchers, practitioners, and students interested in the practical and theoretical implementation of information systems and electronic resources in corporations and firms.
Author:
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ISBN:
Category :
Languages : en
Pages : 190
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Book Description
The magazine that helps career moms balance their personal and professional lives.
Author:
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ISBN:
Category :
Languages : en
Pages : 96
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Book Description
The Bulletin of the Atomic Scientists is the premier public resource on scientific and technological developments that impact global security. Founded by Manhattan Project Scientists, the Bulletin's iconic "Doomsday Clock" stimulates solutions for a safer world.
Author: Wendy J. Steinberg
Publisher: SAGE Publications
ISBN: 1483343340
Category : Psychology
Languages : en
Pages : 633
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Book Description
Based on years of first-hand teaching experience, Wendy J. Steinberg has created Statistics Alive!, the most user-friendly statistics text for students in the social and behavioral sciences, now in its Second Edition. This textbook includes topics such as frequency distributions, hypothesis formation, and inferential statistics and bivariate regression. Effect size and power, often shortchanged in other textbooks, each get substantive treatment. Students are well prepared for a next course in statistics. Key Features Modular treatment allows students to master prescribed chunks of information. Strong pedagogy throughout includes learning objectives, key terms, and "Check Yourself!" questions. New to the Second Edition Twice as many chapter exercises. Final module on multiple regression and the General Linear Model. SPSS point-and-click instructions and screen shots of the output for all in-text examples. Descriptive dispersion solutions shown using both N and n-1 denominators, to accommodate any instructor's preference. A more comprehensive Student Study Guide and Instructor Resource Guide.
Author: Anthony Patrick Carnevale
Publisher:
ISBN:
Category : Employees
Languages : en
Pages : 44
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Book Description
Summaries a portion of the research conducted under a two-year joint project of the American Society for Training and Development and the U.S. Department of Labor.
Author: George D. Kuh
Publisher: John Wiley & Sons
ISBN: 1118046854
Category : Education
Languages : en
Pages : 422
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Book Description
Student Success in College describes policies, programs, and practices that a diverse set of institutions have used to enhance student achievement. This book clearly shows the benefits of student learning and educational effectiveness that can be realized when these conditions are present. Based on the Documenting Effective Educational Practice (DEEP) project from the Center for Postsecondary Research at Indiana University, this book provides concrete examples from twenty institutions that other colleges and universities can learn from and adapt to help create a success-oriented campus culture and learning environment.
Author: Shahzad Uddin
Publisher: Emerald Group Publishing
ISBN: 0857244515
Category : Business & Economics
Languages : en
Pages : 310
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Book Description
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Author: Steven D. Brown
Publisher: John Wiley & Sons
ISBN: 1118428846
Category : Business & Economics
Languages : en
Pages : 673
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Book Description
"This is a must-have for any researcher in vocational psychology or career counseling, or anyone who wishes to understand the empirical underpinnings of the practice of career counseling." -Mark Pope, EdD College of Education, University of Missouri - St. Louis past president of the American Counseling Association Today's career development professional must choose from a wide array of theories and practices in order to provide services for a diverse range of clients. Career Development and Counseling: Putting Theory and Research to Work focuses on scientifically based career theories and practices, including those derived from research in other disciplines. Driven by the latest empirical and practical evidence, this text offers the most in-depth, far-reaching, and comprehensive career development and counseling resource available. Career Development and Counseling includes coverage of: Major theories of career development, choice, and adjustment Informative research on occupational aspirations, job search success, job satisfaction, work performance, career development with people of color, and women's career development Assessment of interests, needs and values, ability, and other important constructs Occupational classification and sources of occupational information Counseling for school-aged youth, diverse populations, choice-making, choice implementation, work adjustment, and retirement Special needs and applications including those for at-risk, intellectually talented, and work-bound youth; people with disabilities; and individuals dealing with job loss, reentry, and career transitions Edited by two of the leading figures in career development, and featuring contributions by many of the most well-regarded specialists in the field, Career Development and Counseling: Putting Theory and Research to Work is the one book that every career counselor, vocational psychologist, and serious student of career development must have.
