Our results revealed that public accounting professionals, in general, indicate a strong preference to hire students with a traditional FTF accounting degree as opposed to a candidate with an OL accounting degree. Even when both candidates (traditional vs. OL accounting degrees) had passed the CPA examination, public accounting firm professionals still prefer the traditional accounting degree. Yet public accounting firms were more willing to hire a candidate with an OL accounting degree from an Association to Advance Collegiate Schools of Business (AACSB) accredited university than a candidate with an OL accounting degree from a non-AACSB accredited university. Lastly, we found that the preferences for traditional accounting degrees existed across different job titles (e.g. partner, manager, senior) and different sized public accounting firms.
Kohlmeyer, J.M., Seese, L.P. and Sincich, T. (2011), "Online Versus Traditional Accounting Degrees: Perceptions of Public Accounting Professionals", Catanach, A.H. and Feldmann, D. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 12), Emerald Group Publishing Limited, Bingley, pp. 139-165. https://doi.org/10.1108/S1085-4622(2011)0000012009
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