The Ongoing Debate of and Direction for Future Research about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants

2013 ◽  
Vol 28 (3) ◽  
pp. 503-512 ◽  
Author(s):  
Lawrence J. Gramling ◽  
Andrew J. Rosman
Keyword(s):  
Additional Research ◽  
Accounting Education ◽  
Future Research ◽  
Certified Public Accountants ◽  
Ongoing Debate ◽  
The Public ◽  
Short Period ◽  
Cpa Exam ◽  
Additional Education ◽  
The Impact

ABSTRACT: In this paper we reflect on two streams of research on CPA examination candidacy and accounting enrollments that include studies by Allen and Woodland (2006), Gramling and Rosman (2009), and Allen and Woodland (2012). In our response to the more recent Allen and Woodland (2012) article, we observe that the literature is split on causes for declines in accounting enrollments and CPA exam candidacy. The reversal of both of these declines in a relatively short period provides further evidence to question whether the 150-hour education requirement was actually the cause of decreases in accounting enrollments and CPA exam candidacy. With the adoption of 150-hour requirement in virtually all jurisdictions, we recommend that research refocus the questions to address how to structure the additional education to maximize the benefits of the increased education to the public, academe, students, and the profession. The continuing need for research into the content and the implications of the 150-hour requirement for members of the CPA profession is discussed and we call for additional research in a number of areas, including a concerted examination of the effects of changing delivery of accounting education on performance on the CPA exam and in practice.

Response to: The Ongoing Debate about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants

2012 ◽  
Vol 27 (4) ◽  
pp. 1045-1057 ◽  
Author(s):  
Arthur C. Allen ◽  
Angela M. Woodland
Keyword(s):  
Research Design ◽  
Certified Public Accountants ◽  
Pass Rates ◽  
Accounting Profession ◽  
Ongoing Debate ◽  
Research Designs ◽  
Cpa Exam ◽  
Public Accountants ◽  
The Impact

ABSTRACT In an earlier paper in this journal, Allen and Woodland (2006; hereafter AW) provided evidence that the 150-hour education requirement for licensure significantly reduced the number of candidates taking and passing the CPA exam, but had little effect on pass rates. Gramling and Rosman (2009; hereafter GR) extended AW by examining the number of candidates based on whether the 150-hour requirement applies to the exam or for licensure, concluding that the 150-hour requirement does not reduce the number of candidates taking and passing the exam. In this paper, we reopen the discussion of whether the 150-hour education requirement affects entrants into the accounting profession by comparing the AW and GR research designs and conclusions. We conclude that the GR research design yields results about whether differences in 150-hour implementation methods affect the number of candidates taking and passing the exam, but does not directly provide evidence about whether the 150-hour education requirement itself affects the number of candidates.

Public reassurance following a collective trauma event: a scoping review of the evidence to inform police practice

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lyndal Hickey ◽  
Louise Hams ◽  
Lauren Kosta
Keyword(s):  
Scoping Review ◽  
Negative Impact ◽  
Traumatic Events ◽  
Future Research ◽  
Collective Trauma ◽  
Content Type ◽  
Community Attitudes ◽  
The Public ◽  
Police Agencies ◽  
The Impact

PurposeThis paper examines the empirical research on police reassurance following a collective trauma event (CTE).Design/methodology/approachUsing a scoping review methodology, this paper sought to establish the extent, range and nature of published literature on policing responses to collective traumatic events, and to identify key features of this form of direct practice. Included papers needed to focus on police responses oeassurance with the public related to events (pre-or post) that could be regarded as collective trauma events by nature or scale. Searches were conducted using the Web of Science, SCOPUS and PsychINFO databases for literature published between January 2000 and December 2019.FindingsFourteen articles met the inclusion criteria. The key themes identified: (1) measuring the impact of reassurance and community policing; (2) community attitudes to policing and social disorder/critical events; (3) police workforce responses to traumatic events; and (4) interventions to support police to respond to their community.Research limitations/implicationsFuture research needs to examine the elements that create a robust organisational infrastructure that can withstand the demands of policing in ordinary and extraordinary times. Fundamental to the studies in this review is the relationship between the police agencies and the community. The nature of this relationship and how it can be strengthened to ameliorate the negative impact of CTEs in communities needs further exploration.Originality/valueThis paper provides important findings that can inform future reassurance policing practice and research.

scholarly journals The Impact of Special Allocation Fund (DAK) for Health on Achievements of Health Development Performance in Indonesia

Economies ◽  
2020 ◽  
Vol 8 (3) ◽  
pp. 72
Author(s):  
Agnes Putri Apriliani ◽  
Khoirunurrofik Khoirunurrofik
Keyword(s):  
Fixed Effects ◽  
Structural Breaks ◽  
Health Financing ◽  
Health Care Facilities ◽  
Future Research ◽  
Fixed Effects Model ◽  
Short Term ◽  
Health Development ◽  
Short Period ◽  
The Impact

In the implementation of decentralization, the Special Allocation Fund (DAK) for health is given to certain areas of Indonesia to support health financing. The performance of this financing, along with national health development priorities’ achievements, is illustrated through the indicators of coverage of deliveries in health care facilities (PF) and coverage of first neonatal visits (KN1). Yearly increases in the health DAK budget have not been accompanied by increases in these coverages, and there are still significant disparities between regions. Using secondary data at the district/city level for 2014–2017, this study aims to investigate the impact of health DAK on coverage of PF and KN1. The analytical method deployed is linear regression of panel data using a fixed-effects model. The results show that in the short term, health DAK has a positive but insignificant effect on PF and KN1 coverage. However, health DAK has a positive and significant impact on PF coverage in the second year. Impact on KN1 coverage is unfeasible, even over a period of two years. These results indicate that the processes of planning, budgeting, and administering of health DAK require improvement so that benefits can be felt in the short term through better innovations in health programs. Nevertheless, given that our findings are based on a short period of study, the results from such analyses should consequently be treated with the utmost caution Therefore, future research should target a longer period of data collection to detect more trusty lagged effects and structural breaks of a policy intervention.

Colombia: innovation, trust and emotions during the COVID-19 pandemic

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alexander Varón Sandoval ◽  
Mónica Bibiana González Calixto ◽  
María del Pilar Ramírez Salazar
Keyword(s):  
Positive Emotions ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
The Awakening ◽  
Role Of The State ◽  
Collaborative Innovation ◽  
Qualitative Descriptive ◽  
The Impact

Purpose The purpose of this study is to reflect on some actions carried out in Colombia, both at the governmental and organizational levels, that can be considered collaborative innovations and that have emerged within this pandemic context seeking to generate an increase in trust and the awakening of others’ emotions, as well as manifestations or expressions of trust and emotions by the population. Design/methodology/approach Through a qualitative descriptive study, innovation strategies applied by different sectors to address the current situation of preventive isolation are identified, with the subsequent identification of manifestations resulting from the execution of the strategies and analyzes of the implications in terms of emotions and confidence as research constructs. Findings Actions taken by the public administration, instead of generating trust and instilling positive emotions, have generated the opposite and there is evidence of greater acceptance of actions when they come from the general population through strategies that can be assimilated into the application of open collaborative innovation. Originality/value This study raises future research challenges, in addition to the practical implications that it may have in terms of the vision of the role of the state and citizens and the impact of administrative decisions regarding the generation of trust and the presence of positive emotions in a crisis context.

The Ongoing Debate about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants

2009 ◽  
Vol 24 (4) ◽  
pp. 465-479 ◽  
Author(s):  
Lawrence J. Gramling ◽  
Andrew J. Rosman
Keyword(s):  
Graduation Rates ◽  
Business Majors ◽  
Policy Makers ◽  
Sarbanes Oxley ◽  
Future Challenges ◽  
Cpa Exam ◽  
Total Pool ◽  
Additional Education ◽  
Segment Data ◽  
The Impact

ABSTRACT: Many factors, including Sarbanes-Oxley, fueled an increase in demand for accountants in recent years, particularly those who are professionally certified, so that demand exceeded supply in the U.S. (Anonymous 2007) and elsewhere (Hambly 2007). Future challenges facing the profession, such as implementing XBRL and IFRS, may also increase demand, perhaps again creating shortages. It is within this context that we examine the issue of the shortage of accountants by focusing on factors that affect supply. We study trends in two types of data: graduation rates for accounting majors (i.e., the number of accounting graduates divided by total business majors) and CPA exam candidacy. The former provides a measure of the total pool of potential CPA exam candidates and the latter is the subset of those who are attempting to become professionally certified. Various studies have observed a decline in CPA exam candidacy and have proposed that it results from the additional education requirement associated with the 150-hour rule (e.g., Allen and Woodland 2006). Several states have reacted by allowing candidates to take the CPA exam with 120 hours of education rather than 150 hours in order to increase supply. Following this line of reasoning, we should observe declines in candidacy and graduation rates only in states that have adopted the 150-hour requirement, but not in states that retained the 120-hour requirement. However, in our extension of existing studies that did not segment data by type of jurisdiction, we find similar rates of decline regardless of whether the candidacy requirement changed to 150 hours or remained at 120 hours. Thus, while some individuals may be deterred by the additional education costs, the finding of no jurisdictional difference in graduation and candidacy rates suggests that policy makers need to consider a variety of issues to comprehensively address shortages in the supply of accountants.

Opportunities for auditing research: back to our interdisciplinary roots

2017 ◽  
Vol 25 (3) ◽  
pp. 336-350 ◽  
Author(s):  
David Hay
Keyword(s):  
Developing Countries ◽  
Corporate Governance ◽  
Interdisciplinary Research ◽  
Future Research ◽  
Evidence Based ◽  
Content Type ◽  
The Public ◽  
Research Findings ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to review potential areas for interdisciplinary research in auditing. Approach The paper reflects on the relevance of the findings from auditing research, and discusses an example from medical research. The medical example highlights how unexpected results can lead to surprising research findings. The paper then examines the areas in which further auditing research should be most valuable. Findings Auditing research is generally based on practical problems. It can be qualitative, quantitative, use mixed methods or be interdisciplinary. There are examples of each of these, including interdisciplinary research that has contributed to the auditing literature. The paper describes areas in which future research in auditing is likely to be valuable. These include research in developing countries, smaller entities and other settings that have not been widely researched; research in the public sector, including the impact of armchair auditors; research about the place of auditing in corporate governance; and research about the function of auditing in confirming earlier unaudited announcements. Practical implications Standard setters are becoming more aware of research and more likely to make evidence-based decisions about auditing standards. Originality/value The paper evaluates existing research and provides suggestions for future research.

scholarly journals Business Cluster and Entrepreneurship Growth in Nigeria: A Systematic Review.

2021 ◽  
Vol 5 (1) ◽  
pp. 92-108
Author(s):  
Isiaka Mustapha ◽  
Zubairu Umaru Mustapha ◽  
Sakariyau Busra
Keyword(s):  
Qualitative Assessment ◽  
Future Research ◽  
Journal Articles ◽  
The Public ◽  
Economy Growth ◽  
Entrepreneurial Attitudes ◽  
Assessment Techniques ◽  
Research Types ◽  
The Impact ◽  
Shed Light

The research in business clusters (BC) system of entrepreneurship development has increased in the recent year.  A plethora of research has explored; entrepreneurship and urban growth, the entrepreneurial attitudes on the structure of support for entrepreneurship in an ecosystem, the effect of business clusters on firm performance and more recently, the dimension of agglomeration, institution and environment on business clusters.  With the aid of Systematic Qualitative Assessment Techniques (SQAT), we review 79 business cluster journal articles published over the last 11 years (2010 – 2020) that sought to provide BC antecedent and impact on entrepreneurship and economy growth to provide a point for future research. Also, the review provides the geographic distribution, time distribution, underlying drivers of previous research, types and method of data collection used by these BC articles. Our findings shed light on the key themes including the evolution of BC, the impact of BC on the economy, application of BCs and the public policy maker roles. Furthermore, there is a dearth of BC research in Africa, South America and Australasia with most BC research are empirical and this represents gaps for future researchers to explore.

scholarly journals Public Stigma on Depression Comorbid with Diabetes: A Vignette-Method Study in China

2021 ◽  
Author(s):  
Patrick Leung ◽  
Robin E. Gearing ◽  
Wanzhen Chen ◽  
Monit Cheung ◽  
Kathryne B. Brewer ◽  
...  
Keyword(s):  
Mental Health ◽  
Public Perception ◽  
Community Support ◽  
Future Research ◽  
Mental Health Stigma ◽  
Public Stigma ◽  
The Public ◽  
Health Related ◽  
And Gender ◽  
The Impact

Abstract Background: Depression and diabetes are common illnesses affecting individuals with health challenges and family stress. Research suggested stigma-reduction interventions for families facing health-related stressors. This study examined factors predicting public stigma on depression alone or comorbid with diabetes. Methods: In Shanghai, China, consented respondents to a community-based survey read one of four vignettes varied by depression types and gender of the Vignette Subject (VS). This vignette method measures each respondent’s Individualized Public Stigma score, attitude toward the subject’s family with the Devaluation of Consumer’s Families score, and problem seriousness leading to stress. Results: 125 respondents expressed views on depression or diabetes-associated depression via their answers to a randomly assigned vignette. Results show significant associations with Individualized Public Stigma when entering the regression model with five variables: problem seriousness, knowing someone with a mental health problem, subject’s gender, attitude toward the subject’s family, and depression comorbid with diabetes. Regression statistics showed that a person’s Individualized Public Stigma scores could be predicted by two of these variables: perceived problem seriousness and sympathy toward the affected family. Yet, comorbidity with diabetes was not a significant predictor of stigma. Conclusions: This study concludes that the cultural value toward community support could be an educational means to help the public realize the importance of protecting the families affected by mental health stigma. Applying this theory in action, practitioners must assess how self-stigmatization interfaces with the public perception of the patient's family. In addition, when people have a highly sympathetic attitude toward the patient’s family and perceive the presenting problem as severe, they must be aware of the impact of individualized stigma on the patient. Future research must focus on these cultural perspectives to support early anti-stigma interventions.

scholarly journals Covid-Prev Observatory

2021 ◽  
Vol 20 ◽  
pp. e3199
Author(s):  
Diana Vaz de Lima ◽  
Marcelo Driemeyer Wilbert ◽  
Jailson Gomes de Araújo Júnior ◽  
Eduardo Augusto Reichert ◽  
Allan Ribeiro de Castro
Keyword(s):  
Social Networks ◽  
Social Security ◽  
Public Management ◽  
Vulnerable Groups ◽  
Dissemination Strategy ◽  
The Public ◽  
The Social ◽  
Short Period ◽  
The Impact ◽  
Transparency And Accountability

The Covid-19 pandemic and its countermeasures have brought pressures on social and welfare assistance. Along with this, come the challenges of information being dispersed and complex, susceptible to distortions, and a society with distinct capacities for assimilation and analysis. This paper aims to present the experience of the Covid-Prev Observatory as a tool for transparency and accountability in the public management of social security in times of pandemic. This experience with the social observatory has encompassed the choice of themes and variables to be disseminated and analyzed, the visual planning and dissemination strategy, and the discussion of the observatory's role and potential. Thus, a multidisciplinary team has developed a project aiming to analyze the impact of Covid-19 on the Brazilian Social Security System, from different perspectives, both with the reproduction of data and information, and for the elaboration of analyses: impacts of the pandemic on the labor market and its effects on the evolution of social security revenues and expenses, effects of the pandemic on vulnerable groups, sustainability of pension funds, impacts on the financial market, among others. This information was first disclosed on the Blogger platform, and then on an electronic website whose disclosure was made both on the social networks of the research participants themselves and on the social networks of entities interested in the topic, such as the Brazilian Association of State and Municipal Pension Institutions (ABIPEM). In its short period of existence, the observatory has obtained more than 10 thousand accesses, either from Brazil and other countries. The observatory has presented data and analyses in a simple way, based on scattered information with different levels of complexity. In these analyses, the aim has been to establish relationships between facts correlated to social security and welfare. Thus, it is understood that the observatory has collaborated as a transparency and accountability tool with respect to the theme of social security in Brazil, serving as a discussion of the challenges and potentialities of social observatories.

scholarly journals Making Heritage. A Case Study on the Impact of Contract Archaeology on Museum Collecting in Sweden

2020 ◽  
pp. 279-301
Author(s):  
Vivian Smits
Keyword(s):  
Future Research ◽  
Contract Archaeology ◽  
The Public ◽  
Archaeological Practice ◽  
Present Collection ◽  
Survey Results ◽  
Collection Practices ◽  
The Impact

Since taking off as an industry in Sweden in the 1980s, contract archaeology has changed not only the role of field archaeologists but also that of museums and the formation of collections. This paper discusses some of the effects of the commercialization of archaeological services through a case study of past and present collection practices. Data records are compared from three different archaeological investigations at the site Nya Lödöse (1473-1621) in Gothenburg. Each excavation represents a particular era in archaeological practice. The data are used to compare and analyse collecting practices within contemporary contract archaeology. Separately, a survey among contract archaeology units examines the implementation of legislative guidelines and day-to-day practices and suggests several causes for anomalies in the selection and discarding of finds in the case study. Combined, the findings of the case study and the survey results, suggest that contract archaeology leaves a specific imprint on collections in archaeological museums, impacting their compilation, and therefore influencing future research as well as the experience of the public.

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