Are We What We Test? A Critical Examination of the CPA Examination

Abstract

Recent changes to the Uniform Certified Public Accountant (CPA) Exam provide an occasion to widely and broadly reflect about the longer run trajectory of the nature of this exam and about professional licensure. Based on a review of recent changes, we develop a set of general purposes served by the exam. We discuss the relative consistency between these purposes and academic values with the goal of evaluating the alignment of exam objectives with academic values. Concluding that accounting education and admission to accounting practice are not perfectly parallel, the chapter reviews the possibilities for academics to adjust our values or to alter our pedagogical practices. Furthermore, for a variety of reasons, the CPA Examination makes fewer appearances in the accounting education literature than it did in the past. We offer recommendations to reduce the points of schism and propose research relevant to the problem.

Citation

Fogarty, T.J. and Lowensohn, S. (2017), "Are We What We Test? A Critical Examination of the CPA Examination", Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 21), Emerald Publishing Limited, Leeds, pp. 27-55. https://doi.org/10.1108/S1085-462220170000021001