Trends in Accounting Student Characteristics: Results from a 15-Year Longitudinal Study at FSA Schools

2008 ◽  
Vol 23 (3) ◽  
pp. 373-389 ◽  
Author(s):  
Irvin T. Nelson ◽  
Valaria P. Vendrzyk ◽  
Jeffrey J. Quirin ◽  
Stacy E. Kovar
Keyword(s):  
Longitudinal Study ◽  
Graduate Education ◽  
Graduate Programs ◽  
Student Characteristics ◽  
Female Students ◽  
Accounting Education ◽  
Influential Factor ◽  
Accounting Students ◽  
Public Accounting ◽  
Master's Students

This article updates the results from a continuing longitudinal study of characteristics of accounting students, sponsored by the Federation of Schools of Accountancy (FSA) since 1991. Specifically, it reports trends in student characteristics between 2000 and 2006 and discusses their implications to the accounting profession and to accounting education. Measures of student quality continue to rise. The percentage of minority students in undergraduate accounting programs increased; however, no similar increase occurred at the graduate level. There was a drop in the percentage of female students in graduate programs. More students are deciding to major in accounting later in their academic careers, with fewer making the decision in high school and more deciding during their sophomore years of college. Job availability is increasingly the most influential factor in students' decisions to major in accounting. Fewer students are taking the GMAT exam, and fewer master's students are joining Beta Alpha Psi. More students are completing internships. Although more are pursuing graduate education, fewer are planning on M.B.A. or Ph.D. degrees. Interest in careers in public accounting is high and increasing, while interest in industry is dropping.

No, the Sky Is Not Falling: Evidence of Accounting Student Characteristics at FSA Schools, 1995–2000

2002 ◽  
Vol 17 (3) ◽  
pp. 269-287 ◽  
Author(s):  
Irvin T. Nelson ◽  
Valaria P. Vendrzyk ◽  
Jeffrey J. Quirin ◽  
Robert D. Allen
Keyword(s):  
Graduate Students ◽  
College Education ◽  
The United States ◽  
Student Characteristics ◽  
Accounting Education ◽  
Accounting Students ◽  
Full Time ◽  
Certified Public Accountant ◽  
High Level

This article presents the most recent results of an ongoing, longitudinal study of characteristics of accounting students conducted by the Federation of Schools of Accountancy (FSA). Surveys were administered to seniors and Mastera^€™s students at FSA member schools in the United States in 1995 and again in 2000. Data regarding student characteristics in 1995 and 2000 are presented. Specifically, the study contains evidence pertaining to student quality, future educational plans, career plans, plans for professional certification, extracurricular involvement, attitude toward the 150-hour requirement, and various demographic dimensions. The results of the survey do not coincide with those of other studies that have reported a decline in the quality of accounting students. On the contrary, our findings suggest that the quality of accounting students is not decreasing. Further research is necessary to more fully understand these contradictory findings and the direction and magnitude of any changes in student quality. Other findings of this study include a reversal in the gender mix of graduate students, with females now comprising the majority. More graduate students are pursuing their studies full-time. The average age of students is declining. More accounting students are interested in taking the Certified Public Accountant (CPA) exam and pursuing careers in public accounting, while interest in the Certified Management Accountant (CMA) exam and in pursuing careers in industry are declining. Both seniors and Master's students indicate a very high level of support for five or more years of college education for the CPA. Student involvement in internship programs has nearly doubled since 1995, while involvement in extracurricular organizations has dropped. These results are relevant to many currently debated topics in accounting education—including the effects of the implementation of the 150-hour rule in many states.

Extrinsic and intrinsic motivation towards the online component of blended learning in accounting education: evidence from a Malaysian public university

2021 ◽  
Vol 29 (2/3) ◽  
pp. 293-310
Author(s):  
Tingting Liu ◽  
Suria Zainuddin
Keyword(s):  
Blended Learning ◽  
Public University ◽  
Ease Of Use ◽  
Accounting Education ◽  
Influential Factor ◽  
Accounting Students ◽  
Perceived Ease Of Use ◽  
Content Type ◽  
Technology System ◽  
Study Participants

Purpose This study aims to explore the extrinsic and intrinsic motivational factors that affect accounting students’ acceptance behaviour towards the online component of blended learning (OCBL) in the context of COVID-19. Design/methodology/approach A sample of 354 accounting students from a Malaysian public university was selected. Confirmatory factor analysis, correlation and regression analysis and an independent sample t-test were used for data analysis. Findings The results showed that the predictor motivational variables in this study affected the acceptance behaviour of the participants except for perceived ease of use. Moreover, perceived value appeared to be the most influential factor. The results also indicated that postgraduates tend to accept the OCBL more than undergraduates. Research limitations/implications As the study participants were from only one public Malaysian university, generalisability is limited. In addition, this study only focussed on accounting students who were already enrolled in blended learning courses. Future studies could expand the population by considering those who have not signed up for such courses. Nevertheless, this study offers many theoretical and practical implications. Originality/value This study contributes to the OCBL literature, especially in accounting education, which was affected by the COVID-19 pandemic. It also offers practical suggestions for educational institutions and technology system designers to expand on the usage of OCBL and improve users’ acceptance of it.

Harapan Dan Kenyataan Berkarier Di Kantor Akuntan Publik: Suatu Perbandingan Antara Mahasiswi Akuntansi Dan Auditor Perempuan

2011 ◽  
Vol 3 (2) ◽  
pp. 20-43
Author(s):  
Dini Marita
Keyword(s):  
Pearson Correlation ◽  
Female Students ◽  
Accounting Students ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Personal Concern ◽  
Training And Supervision ◽  
Job Duties ◽  
Surrounding Areas

This research is a kind of comparative research which is conducted to examine the differences of perception between a group of accounting students and women auditors in public accounting firm based on the job duties and responsibilities, advancement, training, and supervision, personal concern, and also financial remuneration. The object of this research are accounting female students from several universities which are located in Jakarta and in surrounding areas, and the women auditors who worked in public accounting firms in Jakarta. The validity of data was analyzed by using Pearson Correlation, the reliability of data was analyzed by using the Cronbach’s Alpha coefficient (α), the normality of data was analyzed by using the Kolmogorov-Smirnov, and the hypothesis was analyzed by using the Independent Sample t-Test. The results of hypothesis from the four variables of research showed that there are significant differences of perception between accounting female students and women auditors working in public accounting firm (KAP) concerning about job duties and responsibility, advancement, training and supervision, personal concern, and financial remuneration. Keywords: advancement, financial remuneration , job duties and responsibility, personal concern, supervision, training.

scholarly journals The Effect of Problem-Based Learning on Learning Outcomes of Accounting Students

2016 ◽  
Vol 8 (2) ◽  
pp. 135 ◽  
Author(s):  
Chih-shun Hsu ◽  
Sin-hui Yen ◽  
Wei-hung Lai
Keyword(s):  
Learning Outcomes ◽  
Problem Based Learning ◽  
Female Students ◽  
Accounting Education ◽  
Male Students ◽  
Accounting Students ◽  
Empirical Literature ◽  
Control Group ◽  
Post Test ◽  
Experimental Group

<p>This study explores the influence of problem-based learning (PBL) on the learning outcomes of accounting students. The participants in this study were sophomore accounting students enrolled in an intermediate accounting course. We adopted a pre-test/post-test design in conjunction with a questionnaire survey. Our results show that the learning outcomes of students in the PBL accounting course (experimental group) were superior to those in the control group. Further analysis revealed that male students improved more than female students, and that the improvements of the male students who had passed the preliminary accounting exam were more pronounced than those who had not passed. In the after-class survey, students in the experimental group reported that PBL encouraged self-direct learning, and promoted their ability to think and learn independently. This study adds to the empirical literature related to the application of PBL in accounting education and presents five suggestions to facilitate further research in such applications.</p>

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.

ANALISIS KOMPARASI PERILAKU ETIS MAHASISWA AKUNTANSI STIE SAKTI ALAM KERINCI DENGAN STIE SUMATERA BARAT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

2018 ◽  
Vol 3 (1) ◽  
pp. 91
Author(s):  
Elex Sarmigi
Keyword(s):  
Locus Of Control ◽  
Ethical Behavior ◽  
Female Students ◽  
Equity Sensitivity ◽  
Male Students ◽  
Accounting Students ◽  
External Locus ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Control Factors

<p><em>This study aims to see the comparison of ethical behavior of accounting students of STIE Sakti Alam Kerinci with accounting students of STIE Sumatera Barat. This study will also look at the comparative ethical behavior between male students and female students as well as the ethical behavior of individuals who have internal locus of control factors with individuals who have external locus of control factors separately from each college. In addition, this study will also look at the effects of equity sensitivity (X<sub>1</sub>) and culture (X<sub>2</sub>)</em> <em>on the ethical behavior of accounting students. This study uses primary data collected by using questionnaires. The method of testing the comparative hypothesis in this study is T-test, then multiple linear regression is used to analyze the influence of equity sensitivity (X1) and culture (X2) on ethical behavior (Y).</em><em> </em><em>This study found that (1) the accounting students of STIE Sumatera Barat have more ethical behavior than accounting students of STIE Sakti Alam Kerinci, (2) there are no differences of ethical behavior among male students and female students of STIE Sakti Alam Kerinci as well as STIE Sumatera Barat, (3a) The accounting students of STIE Sakti Alam Kerinci have internal locus of control factors has more ethical behavior than accounting student have external locus of control factors, (3b) there is no difference of ethical behavior among accounting students of STIE Sumatera Barat based on locus of control factors, (4a) Equity sensitivity and culture affect the ethical behavior of accounting students of STIE Sakti Alam Kerinci, (4b) equity sensitivity affects the ethical behavior of accounting students of STIE Sumatera Barat, but culture does not affect the ethical behavior of accounting students of STIE Sumatera Barat.</em><em></em></p><p> </p><p>Penelitian ini bertujuan untuk melihat komparasi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci dengan mahasiswa akuntansi STIE Sumatera Barat. Penelitian ini melihat komparasi perilaku etis antara mahasiswa dengan mahasiswi akuntansi serta perilaku etis individu yang memiliki faktor internal <em>locus of control</em> dengan individu yang memiliki faktor eksternal <em>locus of control</em> secara terpisah dari masing-masing perguruan tinggi. Selain itu, penelitian ini juga melihat pengaruh dari <em>equity sensitivity</em> (X<sub>1</sub>) dan budaya (X<sub>2</sub>) terhadap perilaku etis mahasiswa akuntansi. Penelitian ini menggunakan data primer yang dikumpulkan dengan menggunakan kuesioner. Metode pengujian hipotesis komparatif dalam penelitian ini adalah T-<em>test</em>, kemudian regresi linear berganda digunakan untuk menganalisa pengaruh <em>equity sensitivity </em>(X<sub>1</sub>) dan budaya (X<sub>2</sub>) terhadap perilaku etis (Y). Penelitian ini menemukan bahwa (1) mahasiswa akuntansi STIE Sumatera Barat memiliki perilaku yang lebih etis dibandingkan mahasiswa akuntansi STIE Sakti Alam Kerinci, (2) tidak terdapat perbedaan perilaku etis antara mahasiswa dan mahasiswi akuntansi STIE Sakti Alam Kerinci maupun STIE Sumatera Barat, (3a) mahasiswa akuntansi STIE Sakti Alam Kerinci yang memiliki faktor  internal<em> locus of control </em>memiliki perilaku lebih etis dibandingkan mahasiswa akuntansi yang memiliki faktor eksternal<em> locus of control, </em>(3b) tidak terdapat perbedaan perilaku etis antara mahasiswa akuntansi STIE Sumatera Barat berdasarkan faktor<em> locus of control</em>, (4a) <em>equity sensitivity</em> dan budaya mempengaruhi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci, (4b) <em>equity sensitivity</em> mempengaruhi perilaku etis mahasiswa akuntansi STIE Sumatera Barat</p>

WARREN W. NISSLEY: A CRUSADER FOR COLLEGIATE EDUCATION

1996 ◽  
Vol 23 (1) ◽  
pp. 89-116 ◽  
Author(s):  
Elliott L. Slocum ◽  
Alfred R. Roberts
Keyword(s):  
Independent Schools ◽  
College Graduates ◽  
Accounting Education ◽  
Graduate Level ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
College Programs

Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926–1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928–1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, Nissley would continue to express disappointment in the failure to establish separate professional, graduate level, schools of accountancy for public accounting.

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon
Keyword(s):  
African American ◽  
Role Models ◽  
White Collar ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
History Of ◽  
The Individual

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.

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.

Sign in / Sign up

Export Citation Format

Share Document