The CPA Exam as a Postcurriculum Accreditation Assessment

被引：6

作者：

Barilla, Anthony ^{[1
]}

Jackson, Robert ^{[2
]}

Mooney, J. ^{[2
,3
]}

机构：

[1] Georgia So Univ, Sch Econ Dev, Dept Econ, Statesboro, GA 30460 USA

[2] Georgia So Univ, Sch Accountancy, Dept Accounting, Statesboro, GA 30460 USA

[3] Georgia So Univ, Sch Accountancy, POB 8141, Statesboro, GA 30460 USA

来源：

JOURNAL OF EDUCATION FOR BUSINESS | 2008年 / 83卷 / 05期

关键词：

accreditation; assessment; CPA exam; grouped logit; regime change;

D O I：

10.3200/JOEB.83.5.270-274

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

Business schools often attain accreditation to demonstrate program efficacy. J. A. Marts, J. D. Baker, and J. M. Garris (1988) hypothesized that candidates from Association to Advance Collegiate Schools of Business International (AACSB)-accredited accounting programs perform better on the CPA exam than do candidates from non-AACSB-accredited programs. However, relatively few business schools (only 168 at the time of the present study) had separate accounting accreditation. The authors compared CPA exam performance of candidates from AACSB-accredited business-only programs with that of candidates from nonaccredited programs. The authors also compared candidate performance from programs accredited by 2 alternative business-school-accrediting organizations with nonaccredited programs. Last, the authors explored whether the 1994 CPA exam's change in format represents a regime change in pass-rate data.

引用

页码：270 / 274

页数：5

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