Accounting Curriculum and CPA Exam Success: Insight from the Top Performing Schools

Session Submission Type: Workshop

Abstract

In response to proposed changes to the CPA exam starting in April 2017 and recommendations by the Pathways Commission, higher education will need to address apparent weaknesses in accounting curriculum to better prepare the next generation of accountants. The new CPA exam is placing a greater emphasis on higher-order cognitive skills needed by new hires as they are being called upon to complete more advanced accounting functions. The Pathways Commission studied “the future structure of higher education for the accounting profession and develop[ed] recommendations for educational pathways to engage and retain the strongest possible community of students, practitioners, and others knowledgeable leaders in the practice and study of accounting.” How is this to be addressed? As CPA exam pass rates may be used as a benchmark for post-curriculum assessment of accounting programs, one first step in this needed analysis is to critically analyze success factors leading to top performing on the CPA exam. The National Association of State Boards of Accountancy (NASBA) surveys higher education institutions regarding CPA Exam pass rates. Using the NASBA data as a primary source of evaluation, this session will compare and contrast the top performing --- as a basis to gain insight into success factors leading to CPA exam success.

This session will describe how to design a curriculum that would ensure the best match of technical knowledge to skill sets expected for success”.

Sub Track

• AAA Northeast Region Meeting

Presenters

• Marie G Kulesza, University of St Joseph

• Pamela Q. Weaver, University of Hartford

• Cheryl Crespi, Central Connecticut State University