The Deterrents To CPE Effectiveness In The Accounting Profession: A Factor Analytic Study

Abstract

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">This paper examines the effectiveness of CPE programs for accountants and whether there are deterrents that prevent some CPAs from getting the most out of their CPE hours.<span style="mso-spacerun: yes;">  </span>Previous studies (Cross, 1981; Dao, 1975; Darkenwald & Merriam 1982; Darkenwald & Valentine, 1985, Chanidinia & Griffith, 1975; Johnstone & Rivera, 1965; Scanlan & Darkenwald, 1984) identified several deterrents or barriers which inhibit voluntary participation in continuing professional education.<span style="mso-spacerun: yes;">  </span>However, little research has been conducted exploring the relative importance of deterrents to participation in settings in which participation is mandatory.<span style="mso-spacerun: yes;">  </span>A survey of 1,957 North Carolina CPAs showed that deterrents identified in earlier participation studies are negatively and significantly related to the effectiveness of mandatory continuing professional education for the accounting profession.</span></span></p>

Non-formal CNE Program Barriers to Participation: A Comparative Study among Hospital Nurses of two Provinces in Pakistan

“…In light of study results, three barriers were found in which administrative barrier came up most prevalent barrier, work-related as more predictive and financial barrier as predicting barrier than the personal and family barrier. These results were congruent with other studies [12,[21][22][23]. Studies suggested that administrative favoritism based on personal relations or personal preferences which create big hindrance to nurses' participation in non-formal CNE activities.…”

“…Concept of continuing education (CE) is emergent in both academic and daily practice [11]. Literature suggested that continuing medical education (CME) and continuing nursing education (CNE) is recognized worldwide by all health professionals [12]. Nurses are strongly encouraged to participate in CNE activities as a means of ensuring high quality care [13].…”