Are Accountants Made or Born? An Analysis of Self-Selection into the Accounting Major and Performance in Accounting Courses and on the CPA Exam

2016 ◽  
Vol 32 (3) ◽  
pp. 33-50 ◽  
Author(s):  
Allen D. Blay ◽  
M. G. Fennema
Keyword(s):  
College Education ◽  
Data Availability ◽  
Accounting Students ◽  
Managerial Accounting ◽  
High Performing ◽  
Accounting Courses ◽  
Cpa Exam ◽  
And Performance ◽  
First Time ◽  
Accounting Major

ABSTRACT This study examines whether college students self-select into the accounting major based on accounting decision-making ability that they bring with them to their first accounting course and whether such ability is associated with performance in accounting coursework and on the CPA Examination. We analyzed the performance on three financial and managerial accounting-related tasks of 1,110 students prior to taking a principles of financial accounting course for the first time. We found that students who intend to be accounting majors performed no better on these tasks than other first-time accounting students. However, we found a strong correlation between performance on these tasks and ultimate performance in accounting courses and on the CPA Examination after controlling for measures of intelligence, academic performance, task effort, and demographic factors. Thus, we conclude that high-performing accounting majors start their college education with a greater ability to perform at least some accounting-related tasks, but that those students do not self-select into the accounting major based on these abilities. In a follow-up study upon completion of their accounting degree, we found that students with lower incoming ability to complete these tasks were not able to catch up with their higher-ability accounting major peers. In addition, they did not improve performance on the accounting-related tasks any more than a lower-ability non-accounting major despite having earned an accounting degree. Data Availability: Data are available from the authors upon request.

Do Accounting Faculty Characteristics Impact CPA Exam Performance? An Investigation of Nearly 700,000 Examinations

2015 ◽  
Vol 31 (3) ◽  
pp. 291-300 ◽  
Author(s):  
Dennis M. Bline ◽  
Stephen Perreault ◽  
Xiaochuan Zheng
Keyword(s):  
Exam Performance ◽  
Faculty Research ◽  
Pass Rates ◽  
Accounting Faculty ◽  
Research And Teaching ◽  
Faculty Characteristics ◽  
Cpa Exam ◽  
Faculty Research Productivity ◽  
And Performance ◽  
First Time

ABSTRACT While many colleges and universities publicize CPA examination pass rates as evidence of having a high-quality accounting program, some have questioned whether program-specific characteristics are legitimate predictors of examination success. To examine this issue, we empirically investigate the link between accounting faculty characteristics and performance on the CPA examination. We examine the results from nearly 700,000 first-time exam sittings taken during the period 2005–2013 and find that faculty research and teaching specialization has a significant impact on CPA exam performance. That is, when a program has a relatively higher percentage of accounting faculty with expertise in a particular content area tested on the exam (e.g., auditing), graduates achieve higher scores on the related exam section (e.g., AUD). We also find that faculty research productivity and CPA certification status are positively related to candidate exam performance. We believe these results contribute to the existing literature on the determinants of CPA exam success and also provide important insights to those responsible for accounting faculty staffing and development.

An Empirical Investigation of the Effects of SRS Technology on Introductory Managerial Accounting Students

2008 ◽  
Vol 23 (3) ◽  
pp. 421-434 ◽  
Author(s):  
Christopher T. Edmonds ◽  
Thomas P. Edmonds
Keyword(s):  
Student Response ◽  
Accounting Students ◽  
Exam Performance ◽  
Student Response System ◽  
Managerial Accounting ◽  
Percentage Points ◽  
Accounting Courses ◽  
Negative Effect ◽  
Act Score ◽  
Better Than

To investigate whether student response system (SRS) technology increases student exam performance, we conduct a quasi-experiment using six introductory managerial accounting courses. Three courses were taught using SRS technology and three were taught without using SRS technology. The students in the SRS courses performed on average 3.15 percentage points better than students in the non-SRS courses after controlling for age, gender, prior GPA, and ACT score. SRS technology was more beneficial to students with the lowest prior GPAs. The study found evidence that SRS technology helps these low-GPA students without having a negative effect on high-GPA students.

scholarly journals Teaching Special Decisions In A Lean Accounting Environment

2010 ◽  
Vol 3 (6) ◽  
pp. 91-96 ◽  
Author(s):  
Daniel Haskin
Keyword(s):  
Accounting Students ◽  
Future Cost ◽  
Managerial Accounting ◽  
Value Stream ◽  
Lean Enterprise ◽  
Enterprise Model ◽  
Accounting Courses ◽  
Accounting Environment ◽  
Lean Accounting ◽  
The Impact

Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it.  Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the movement to a lean enterprise and may distort the impact of the changes.  Because of these developments, accounting students should be exposed to lean accounting models beyond a brief introduction in their basic cost and management accounting courses.  This paper presents a model for teaching decision making in a lean company which uses value stream costing for such decisions as special orders and make-or-buy decisions. The use of these models in cost and managerial accounting classes will be of benefit to the future cost/managerial accountants.

“Little Trio” for clarinet, bassoon and piano

2018 ◽  
pp. 75-79
Author(s):  
N. Yakovchuk
Keyword(s):  
Chamber Music ◽  
Instrumental Music ◽  
Instrumental Ensemble ◽  
Interesting Phenomenon ◽  
Theoretical Understanding ◽  
Classical Traditions ◽  
And Performance ◽  
Instrumental Ensembles ◽  
Written Compositions ◽  
First Time

The chamber-instrumental ensemble music in the Ukrainian musical culture of the last third of the 20th and the beginning of the 21st centuries occupies one of the leading places and is characterized by powerful processes in its development. Such circumstances caused the Ukrainian musicologist interests to the problems of chamber-instrumental music creativity and performance. There are appeared researches in the field of theory, history and performance problems covering the most important questions like chamber music definitions, specific genre issues, the growing function of piano in the Ukrainian chamber music, the increasing questions of technique and timbre importance of modern instrumental ensembles. In the significant multifaceted creative work of contemporary Ukrainian composer, Oleksandr Yakovchuk, the genre of chamber instrumental ensemble music represents a complex and interesting phenomenon. Original and skillfully written compositions reflect artistic world of the composer of postmodern time and gained recognition in music life of Ukraine and beyond. These works are highly appreciated in performing practice of our days. The purpose of the article is to analyze the work — “Little Trio” for clarinet, bassoon and piano (1980), which has the signs of neoclassical tendency in the composer’s style. The methodological basis of this research is a comprehensive approach in theoretical understanding of the subject of research (the methods of textology, source study as well as the method of interviewing the author were used). The scientific novelty of this article is in the priority of its main provisions, since the “Little Trio” entered the scientific circulation for the first time. The three-movement “Little Trio” (1980) is notable for the light feeling of timbre colours and the shape clarity. The Ist movement — Allegretto giocoso — is written in a sonata form following all classical traditions. Quite interesting are the two monologues of clarinet and bassoon from the IInd movement, they represent very modern line in Ukrainian chamber music — the possibility of sincere confession which comes through the solo cadence. In the IIIrd movement, the composer took advantage from the folk Ukrainian dance “hopak” using the rhythm of it and creating dance character of the Final.

PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

2013 ◽  
Author(s):  
Lisa Fitriani Rahman
Keyword(s):  
Hypothesis Testing ◽  
Private Universities ◽  
Sampling Technique ◽  
Accounting Education ◽  
Accounting Students ◽  
Primary Data ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
Almost All ◽  
The City

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.

Audit and Tax Career Paths in Public Accounting: An Analysis of Student and Professional Perceptions

2013 ◽  
Vol 28 (2) ◽  
pp. 213-231 ◽  
Author(s):  
Derek W. Dalton ◽  
Steve Buchheit ◽  
Jeffrey J. McMillan
Keyword(s):  
Business Processes ◽  
Data Availability ◽  
Accounting Students ◽  
Daily Routine ◽  
Limited Information ◽  
Student Survey ◽  
Public Accounting ◽  
Accounting Professionals ◽  
Job Opportunities ◽  
Client Relationships

SYNOPSIS Upper-division accounting students frequently direct their public accounting careers toward audit or tax “tracks” based on what appears to be limited information. Surprisingly, prior research has not investigated the factors that affect this fundamentally important career decision. We conduct two surveys to investigate the relevant factors of the audit-tax decision from the perspectives of upper-division accounting students and experienced public accounting professionals. Our student survey documents the underlying factors that influence the audit-tax decision. For example, accounting students who plan to pursue careers in audit believe that they will have more client interaction, better future job opportunities (i.e., industry positions), and greater knowledge of business processes if they work in audit (as opposed to tax). In contrast, accounting students who plan to pursue careers in tax perceive that they will have a more stable daily routine, develop more specialized skills, and build more collaborative client relationships if they work in tax (as opposed to audit). While our public accounting respondents agree with many of the students' perceptions, professionals also disagree with several of the students' perceptions, suggesting misimpressions of practice. Our results should be of interest to the accounting professionals, firm recruiters, and accounting professors who advise future accounting professionals. Data Availability: Data are available upon request.

scholarly journals Evaluating effects of focal length and viewing angle in a comparison of recent face landmark and alignment methods

2021 ◽  
Vol 2021 (1) ◽  
Author(s):  
Xiang Li ◽  
Jianzheng Liu ◽  
Jessica Baron ◽  
Khoa Luu ◽  
Eric Patterson
Keyword(s):  
Focal Length ◽  
Ground Truth ◽  
Detection Methods ◽  
Viewing Angle ◽  
Deep Convolutional Neural Networks ◽  
Landmark Detection ◽  
High Performing ◽  
Detection Techniques ◽  
And Performance ◽  
Lens Focal Length

AbstractRecent attention to facial alignment and landmark detection methods, particularly with application of deep convolutional neural networks, have yielded notable improvements. Neither these neural-network nor more traditional methods, though, have been tested directly regarding performance differences due to camera-lens focal length nor camera viewing angle of subjects systematically across the viewing hemisphere. This work uses photo-realistic, synthesized facial images with varying parameters and corresponding ground-truth landmarks to enable comparison of alignment and landmark detection techniques relative to general performance, performance across focal length, and performance across viewing angle. Recently published high-performing methods along with traditional techniques are compared in regards to these aspects.

Association between Participation in an Intensive Longitudinal Assessment Program and Performance on a Cognitive Examination in the Maintenance of Certification in Anesthesiology Program®

2016 ◽  
Vol 125 (5) ◽  
pp. 1046-1055 ◽  
Author(s):  
Huaping Sun ◽  
Yan Zhou ◽  
Deborah J. Culley ◽  
Cynthia A. Lien ◽  
Ann E. Harman ◽  
...  
Keyword(s):  
North Carolina ◽  
Learning Resources ◽  
Longitudinal Assessment ◽  
Immediate Feedback ◽  
High Stakes ◽  
Web Based ◽  
Maintenance Of Certification ◽  
Improved Performance ◽  
And Performance ◽  
First Time

Abstract Background As part of the Maintenance of Certification in Anesthesiology Program® (MOCA®), the American Board of Anesthesiology (Raleigh, North Carolina) developed the MOCA Minute program, a web-based intensive longitudinal assessment involving weekly questions with immediate feedback and links to learning resources. This observational study tested the hypothesis that individuals who participate in the MOCA Minute program perform better on the MOCA Cognitive Examination (CE) compared with those who do not participate. Methods Two separate cohorts of individuals eligible for July 2014 and January 2015 CEs were invited to participate in this pilot. The CE scores for each cohort were compared between those who did and did not participate, controlling for the factors known to affect performance. For the first cohort, examination performances for topics covered and not covered by the MOCA Minute were analyzed separately. Results Six hundred sixteen diplomates in July 2014 and 684 diplomates in January 2015 took the CE for the first time. In multiple regression analysis, those actively participating scored 9.9 points (95% CI, 0.8 to 18.9) and 9.3 points (95% CI, 2.3 to 16.3) higher when compared with those not enrolled, respectively. Compared to the group that did not enroll in MOCA Minute, those who enrolled but did not actively participate demonstrated no improvement in scores. MOCA Minute participation was associated with improvement in both questions covering topics included the MOCA Minute and questions not covering these topics. Conclusions This analysis provides evidence that voluntary active participation in a program featuring frequent knowledge assessments accompanied by targeted learning resources is associated with improved performance on a high-stakes CE.

scholarly journals Quality assessment of linked Canadian clinical administrative hospital and vital statistics death data

2018 ◽  
Vol 3 (4) ◽  
Author(s):  
Nancy Rodrigues ◽  
Maureen Kelly ◽  
Tobi Henderson
Keyword(s):  
Assessment Tool ◽  
Vital Statistics ◽  
Data Availability ◽  
Supplementary Information ◽  
Five Dimensions ◽  
Tracking Process ◽  
Data Assessment ◽  
Hospital Deaths ◽  
And Performance ◽  
Discharge From Hospital

IntroductionThree Canadian clinical-administrative hospital databases were linked to the Canadian Vital Statistics Death Database (CVSD) to provide information about patients who died following discharge from hospital as well as supplementary information about patients that died in-hospital. Quality was assessed using a guided approach and through feedback from initial users. Objectives and ApproachThe linked datasets were created to develop and validate health care indicators and performance measures and perform outcome analyses. It is therefore imperative to evaluate the data’s fitness for use. Quality was assessed by calculating coverage of deaths for all linked contributors, creating a profile of the linked dataset and analyzing issues that were identified by users. These analyses were guided by an existing Data Source Assessment Tool, which provides a set of criteria that allow for assessment across five dimensions of quality, thus allowing for appropriate determination of a given set of data’s fitness for use. ResultsDeterministic linkage of the datasets resulted in linkage rates that ranged from 66.9% to 90.9% depending on the dataset or data year. Linkage rates also varied by Canadian jurisdictions and patient cohort. Variables had good data availability with rates of 95% or higher. Initial users identified a significant number of duplicate records that were flagged to and corrected by the data supplier. 1.4\% of acute hospital deaths had discrepancies in the death date captured in the two linked sources; the vast majority had a difference of only one day. A user group and issue tracking process were created to share information about the linked data and guarantee that issues are triaged to the appropriate party and allow for timely follow up with the data supplier. Conclusion/ImplicationsDocumentation provided by the data supplier was vital to understanding the linkage methodology and its impact on linkage rates. A guided data assessment ensured that strengths and limitations were identified and shared to support appropriate use. Feedback to the data supplier is supporting ongoing improvements to the linkage methodology.

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