Employer and Faculty Perceptions of Online Accounting Degrees

• In Event: Emerging Research Discussion Session I

Abstract

Higher education is currently experiencing online student enrollments that are vastly outpacing the overall student enrollment growth rate in traditional on-campus courses. Symbiotically, higher education administrators are increasingly viewing online learning as a critical component of their university’s long-term strategy to attract and retain students. Not surprisingly, accounting academic research has sharpened its focus on the efficacy of offering students online courses. Currently, the majority of accounting academic research regarding online education focuses on analyzing student performance whilst varying the design and interactivity of the online delivery system. While examining ways to improve student performance is certainly important, another sparsely-investigated area that warrants consideration is the perceived value of online learning to potential future employers. The primary purpose of the present study is to determine how willing potential employers are to extend an offer of employment to individuals who obtain an accounting undergraduate or graduate degree either partially or completely online. Secondarily, this study will determine whether accounting faculty members believe it is appropriate for their institution to grant individuals university credit for online accounting coursework completed at another institution. Uncovering any disparity between potential employers and faculty on this issue would serve to harmonize the delivery system and the expectation of such a system’s value in the marketplace.
To address the aforementioned study purposes, two groups of study participants will be selected from the southeast region – accounting professionals (certified public accountants from all variety of business enterprise) and accounting faculty members. Both groups will be sent a 10-15 minute online survey, with accounting professionals being surveyed in late April (to avoid tax season), and accounting faculty members being surveyed in late February. Accounting professionals will be asked to rate their willingness to extend an offer of employment to job applicants who have completed their accounting degree under several options (i.e., completely on-campus, completely online, partially online). Based on prior research, it is expected that potential employers will overwhelmingly favor job applicants who have completed their degrees completely on-campus. Similarly, accounting faculty members will be asked to rate the appropriateness of granting institutional credit to individuals who have completed online accounting courses at another institution under several options (i.e., community colleges, non-accredited institutions). Anecdotal evidence suggests a wide range of possible outcomes with regard to faculty members’ responses. Background research, the survey questionnaires, and preliminary findings (for accounting faculty members) will be presented.

Authors

• Amanda M Grossman, Murray State University

• Leigh Johnson, Murray State University