Educating Future Accountants: Alternatives for Meeting the 150-Hour Requirement

Renner, Celia J.; Tanner, Margaret

doi:10.1080/08832320109601300

Cited by 5 publications

(7 citation statements)

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“…Students selecting this option must decide which specific graduate degree to pursue. A number of researchers have reported on this topic (e.g., Albrecht & Sack, 2000;Donelan & Philipich, 2001;Renner & Tanner, 2001). However, we are not certain whether African Americans view one master's degree program as preferable to another.…”

Section: Research Questionsmentioning

confidence: 94%

“…However, Albrecht and Sack (2000) and Renner and Tanner (2001) reported that practitioners prefer the MBA program to that of the Master's in Accountancy. This disconnect between students and practitioners may be Note.…”

Section: Interest In Specified Masters Programsmentioning

confidence: 95%

“…Students may opt to meet the requirements via an undergraduate or graduate degree. 4 Renner and Tanner (2001) reported that an undergraduate degree with a double major in accounting and management information systems was a very popular 150-hr option among professional accountants. Therefore, in the present study we attempted to measure African American accounting majors' interest in specified areas of study and their views regarding combining selected undergraduate areas of study.…”

Section: Research Questionsmentioning

confidence: 99%

“…Because a graduate degree is not required, 150-hr requirements are broad enough to accommodate a variety of student-selected paths of study (e.g., a baccalaureate: [a] with an accounting major and a minor in some other field, [b] with a double major comprised of accounting and some other area, [c] in a field other than accounting followed by completion of specified courses in accounting and business, [d] with a major in accounting followed by a Master's in Accountancy or MBA). Adoption of flexible 150-hr requirements has shifted much of the 150-hr requirement discussions from whether it should be required to become a CPA to views regarding program content (e.g., Novin & Tucker, 1993;Novin, Fetyko, & Tucker, 1997) and options to meet the requirement (Renner & Tanner, 2001).…”

mentioning

confidence: 99%

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African American Accounting Majors and the 150-hr Requirement

Booker¹,

Hill²,

Wright³

2009

Journal of Education for Business

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The study provides information on African American accounting majors' views regarding 150-hr issues. The authors collected data from 152 students at two schools. Students at one school supported the requirement while those at the other school did not. However, students believed that the 150-hr requirement enhances the quality of certified public accountants (CPAs) and results in better prepared CPA candidates. On the other hand, many students were concerned with the opportunity cost associated with securing additional hours. Students were most interested in additional undergraduate courses in accounting and business, preferably offered via a double major or minor, to meet the requirement. Students rated the Master's in Accountancy as the preferred graduate degree.

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Section: Research Questionsmentioning

confidence: 94%

Section: Interest In Specified Masters Programsmentioning

confidence: 95%

Section: Research Questionsmentioning

confidence: 99%

mentioning

confidence: 99%

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African American Accounting Majors and the 150-hr Requirement

Booker¹,

Hill²,

Wright³

2009

Journal of Education for Business

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“…In a study of students who anticipated taking the CPA examination, Trout and Blazer (2018) found that of the students who intended to pursue graduate degrees favored MACC over the MBA which is inconsistent with the findings of Albrecht and Sack (2000) and Renner and Tanner (2001). Participants in the Booker, Hill, and Wright (2010) study favored double-major or additional undergraduate courses to attain the 150 credit-hours.…”

Section: Rq1a: Does the 150 Credit-hours Requirement Have A Significant Benefit To Stakeholders?mentioning

confidence: 97%

150 Credit-Hours: Stakeholders’ Benefits and Students’ Skills and Attributes

2021

JAF

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With evolving professional expectations of today's CPAs, the current changes to the CPA exam focus on higher-order cognitive skills of analysis including data analytics and digital dataset skills. Considering the flexibility in how students are fulfilling the 150 credit-hours requirement, a chosen pathway curriculum may not afford students with the opportunity to acquire these skills and competencies necessary to meet workplace expectations. The findings from this study provide insights into the trending education pathway, perceived benefits gained, and offer a perspective into how educators can improve their accounting curriculum to better prepare students for the needs of the accounting profession.

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The 150-hour Requirement For CPA Licensure: One Institution's Response

Larkin¹

2014

AJBE

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Virtually all states now require candidates for the Certified Public Accountant (CPA) examination and subsequent licensure to have completed 150 semester hours of college education. The rationale behind this requirement is to improve the preparation of students entering the profession and to increase their chances of successful completion of the exam as well as ensuring a well-rounded entrant into the profession. This paper presents the findings of one institution's reaction to this challenge. Sixty-nine junior and senior accounting majors at an AACB-accredited institution were surveyed regarding how they would satisfy the requirement. The vast majority of respondents intending to become 150-hour compliant, indicated their intent to fulfill the requirement through the completion of additions coursework, primarily in the summer semesters before commencing full-time employment and to do so within four years. On-line courses were reported to be the primary means of fulfilling the requirement. Cost and convenience of acquiring the credits were the most significant determinants in completing the credit hours. The intended coursework and subject matter was primarily non-business related. The implications of the findings should be of interest to current and future students, academicians and the employing firms.

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Educating Future Accountants: Alternatives for Meeting the 150-Hour Requirement

Cited by 5 publications

References 0 publications

African American Accounting Majors and the 150-hr Requirement

African American Accounting Majors and the 150-hr Requirement

150 Credit-Hours: Stakeholders’ Benefits and Students’ Skills and Attributes

The 150-hour Requirement For CPA Licensure: One Institution's Response

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