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All 50 US states have passed laws requiring CPA candidates to complete 150 credit hours prior to becoming a CPA. Many institutions of higher education have addressed the increased state mandates by offering a master’s degree in accounting which when combined with a bachelor’s degree in accounting satisfies the 150 credit hour requirement. Using theories of adult education (Mezirow, 2000; Knowles, 1960), researchers mapped a process through which graduate students learn and mature. A pattern of transformation (Mezirow, 2000) among students participating in graduate programs is analyzed. The identified pattern simultaneously supports Transformative Learning Theory and informs graduate accounting faculty and policy makers regarding potential supports for graduate accounting students. Mezirow’s Transformative Learning Theory as well as Knowles’ theory of andragogy are relied upon as frameworks for analysis.
John S DeJoy, Union Graduate College
Catherine Snyder, Union Graduate College
Jane Oppenlander, Union Graduate College