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Book part
Publication date: 8 July 2010

Paul M. Goldwater and Kimberly A. Zahller

Increasing constraints on personnel and resources have led to a focus on alternative methods of transmitting knowledge to novices, whether university students or newly hired…

Abstract

Increasing constraints on personnel and resources have led to a focus on alternative methods of transmitting knowledge to novices, whether university students or newly hired staff. This chapter focuses on one such alternative through the use of a technology-based educational delivery system (TBEDS). Prior research has addressed individual components of technology-supported systems or performed experiments of limited time and direct external relevance to the participants, but has not addressed the effect of a holistic approach to technology-based learning on users. This study capitalizes on a unique, holistically designed TBEDS to longitudinally examine the impact of systems on novices' procedural knowledge acquisition under conditions of actual usage. The longitudinal data also illustrates the role of user-determined experiential practice on achievement as moderated by comfort with technology. The findings indicate a strong relationship between the use of a TBEDS for repeated experiential practice and procedural knowledge acquisition. Individual components of effort (quantity of problems attempted, frequency of practice sessions, and quality of practice) are examined, with quantity being significantly positively related to performance, as is quality when the user is accountable to an external authority for that quality.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-85724-137-5

Book part
Publication date: 6 September 2016

Greg Gaynor, Susan A. Lynn and Olaf Wasternack

To explore the effects of circadian rhythms on mental performance in the context of the high-stakes CPA exam and to give exam candidates and practitioners insights about ways to…

Abstract

Purpose

To explore the effects of circadian rhythms on mental performance in the context of the high-stakes CPA exam and to give exam candidates and practitioners insights about ways to better align rigorous mental tasks with the timing of peak mental performance.

Design/methodology/approach

Empirical methodology using data on CPA exam candidate characteristics and performance.

Findings

We provide evidence consistent with the belief that circadian rhythms affect CPA exam performance. After controlling for other performance factors, we document lower CPA exam scores and pass rates for those exams begun in the early workday hours or in the afternoon, relative to those exams begun in the late morning.

Research limitations/implications

As is typical with empirical methodology, our findings may be due to factors/variables other than those under consideration.

Practical implications

Insights regarding circadian rhythms can potentially be used to better align rigorous mental tasks with the timing of peak mental performance, thereby yielding better performance by the CPA profession.

Social implications

Among the goals of the CPA profession is the protection of the public. Thus, improved performance by the CPA profession can yield benefits to society at large.

Originality/value

To our knowledge, ours is the first study to explore the possible effect of circadian rhythms on CPA exam performance. Given the high-stakes nature of the exam, we believe our chapter can give exam candidates and practitioners valuable insights about ways to better align rigorous mental tasks with the timing of peak mental performance. This can benefit them both for the CPA exam as well as during their careers.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78560-969-5

Keywords

Book part
Publication date: 4 January 2019

Timothy J. Fogarty and Gregory A. Jonas

Although much attention has been devoted to the study of accounting students’ performance, little attention has been shown to the process of accounting students’ performance

Abstract

Although much attention has been devoted to the study of accounting students’ performance, little attention has been shown to the process of accounting students’ performance. Attention to process necessitates that the subject of accounting students’ test-taking behavior be explored. This study invites attention to the amount of time students take to return their examinations. Time spent on this critical task can be understood as a measure of student ambition to do well, student preparation or cognitive engagement. Using data collected from many classes taught by several instructors at one selective private institution, the results suggest that there is a non-linear relationship between the order in which exams are returned and exam performance. Specifically, those who work on their exams for longer tend to score lower. However, those that return their exams relatively quickly do not necessarily score better. The middle range, wherein students complete their exams neither early nor late relative to others, is associated with better test performance. The relationship between exam return order and test performance also varies by the type of exam and by the matriculation level. The study offers to add to our understanding of accounting students, an achievement that may be an underappreciated prerequisite to effective instructional outcomes.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78756-540-1

Keywords

Book part
Publication date: 24 October 2023

Abbie L. Daly and Dimitri Yatsenko

Firms use Relative Performance Information (RPI) to improve employee performance; however, differences in employees’ remote work environments call into question whether RPI…

Abstract

Firms use Relative Performance Information (RPI) to improve employee performance; however, differences in employees’ remote work environments call into question whether RPI improves performance in remote work arrangements. By manipulating RPI provision across sections, the authors examine whether RPI improves performance in remote work arrangements using a field experiment in introductory accounting courses taught during the COVID-19 pandemic. The authors found that RPI improves performance in a remote work setting, as students receiving RPI achieved higher exam scores and increased their exam scores to a greater extent than students who did not receive RPI. The authors also found that lower performers improved performance more than higher performers in response to RPI, and the effect of RPI was more pronounced in those closest to meaningful thresholds. These results inform practice on the expected benefits of implementing RPI in a remote work setting.

Book part
Publication date: 2 December 2021

Dennis Bline, Stephen Perreault and Xiaochuan Zheng

Recent major changes in the form and content tested on the Certified Public Accountant (CPA) exam have necessitated a re-examination of the relevance of undergraduate accounting…

Abstract

Recent major changes in the form and content tested on the Certified Public Accountant (CPA) exam have necessitated a re-examination of the relevance of undergraduate accounting coursework to CPA exam performance. Using data on candidates who attended an AACSB-accredited business school in the United States and who took the exam during the period 2005–2013, the authors examine whether the grades that candidates earned in relevant accounting course work affected their performance on related sections of the CPA exam. The authors find that student grades in related courses were positively associated with exam scores for all sections of the exam. This indicates that, despite changes to the exam and accounting education generally, an accounting curriculum can help prepare candidates to pass this critical barrier to entry in the accounting profession. The authors believe the results of this study have important implications for practitioners, academics, and candidates seeking to better understand the determinants of performance on this important professional examination.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-80071-702-2

Keywords

Article
Publication date: 2 March 2012

Raina M. Rutti, Jase R. Ramsey and Chenwei Li

The purpose of this paper is to understand how the individual difference of other orientation affects the rational calculation between team input and anticipated performance.

Abstract

Purpose

The purpose of this paper is to understand how the individual difference of other orientation affects the rational calculation between team input and anticipated performance.

Design/methodology/approach

Data were collected from 222 junior and senior level undergraduate business students. Of those students, 176 chose to take a scheduled exam as a team endeavour. Individuals were the unit of analysis in order to determine the individuals' motivation for working in teams. Other orientation was measured using the Comparative Emphasis Scale (CES). Students were asked to report their anticipated exam grade and anticipated total team hours studied. Hierarchical regression analysis was used to determine the main effects and moderation.

Findings

Other orientation moderated the relationship between the decision to take an exam with a teammate and anticipated performance. Other orientation also moderated the relationship between the anticipated amount of effort studying and anticipated performance. In both situations, business students with higher levels of other orientation calculated the rational cost‐benefit relationship less than business students with lower levels of other orientation.

Practical implications

The findings will help educators and managers understand the process by which individuals prefer to work in teams and the perceptions of increased performance when working in a team.

Originality/value

The study extends the theoretical application of other orientation into the team performance context. The moderating effect of other orientation on the relationship between team input and performance has been studied for the first time and is documented in this paper.

Details

Team Performance Management: An International Journal, vol. 18 no. 1/2
Type: Research Article
ISSN: 1352-7592

Keywords

Book part
Publication date: 12 December 2022

Dennis Bline and Xiaochuan Zheng

This study empirically investigates whether graduate degrees (MBA, MSA and MST) earned by candidates affect their performance on the CPA exam. By examining more than half million…

Abstract

This study empirically investigates whether graduate degrees (MBA, MSA and MST) earned by candidates affect their performance on the CPA exam. By examining more than half million first-time exam sittings taken during the period 2005–2013, the authors find that candidates with a graduate degree performed better on each section of the CPA exam than those who only have an undergraduate degree. In addition, the authors find that the type of graduate degree also has an effect on the CPA exam performance. While candidates with an MBA degree generally performed better on the BEC section than those with an MSA or MST degree, those with an MSA degree performed best on the AUD and FAR sections; and those with an MST degree exceled on the REG section. This study contributes to the existing literature on the determinants of CPA exam success. In addition, this investigation provides valuable insights to candidates, academics and regulators. The findings of this chapter should be useful for academic administrators as they revise their accounting curricula to prepare for the new CPA licensure model. Furthermore, the results of this study should benefit accounting regulators in determining education requirements for future CPAs.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-80382-727-8

Keywords

Book part
Publication date: 5 October 2020

Earl K. Stice, James D. Stice and Conan Albrecht

We use student-level online resource usage data for students in four different introductory accounting courses to explore the impact on exam performance of both student study…

Abstract

We use student-level online resource usage data for students in four different introductory accounting courses to explore the impact on exam performance of both student study effort and students’ revealed preferences for reading text or watching video lectures. The online learning tool tracks student study choice (read text, watch video, or skip) on a paragraph-by-paragraph level. We match these usage data with student performance on course exams. We find that students who study more material earn higher exam scores than do students who study less material. We also find that students who self-select to do relatively more of their studying through reading text score higher on exams, on average, than do students who self-select to do relatively more of their studying through watching videos. Specifically, holding the overall amount of study constant, a student who chooses to spend the highest fraction of her or his study time watching video mini lectures earns exam scores 10 percentage points lower (six-tenths of a standard deviation) than a student who chooses to spend the lowest fraction of study time watching videos. Our results demonstrate that at least for introductory accounting students, increased study effort does indeed have a positive impact on exam performance. Our evidence also suggests that the highest performing introductory accounting students choose to learn accounting proportionately more through reading than through watching. These results are a reminder that when we talk about using “technology” to help our students learn accounting, the written word is still an important technology.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83867-236-2

Keywords

Book part
Publication date: 2 December 2021

Rogelio J. Cardona, Karen C. Castro-González, Carmen B. Ríos-Figueroa and José C. Vega-Vilca

Puerto Rico (PR) is among the US jurisdictions with the lowest passing rates on the Certified Public Accountant (CPA) exam (National Association of State Boards of Accountancy

Abstract

Puerto Rico (PR) is among the US jurisdictions with the lowest passing rates on the Certified Public Accountant (CPA) exam (National Association of State Boards of Accountancy (NASBA), 2016, 2017). No prior studies have addressed this issue. To fill this gap, the authors conducted a survey among candidates to examine the factors perceived as challenges on the exam. The authors also studied the relationship between respondents’ individual, educational, and CPA exam-related characteristics and the likelihood of success on the exam. Results reveal there are three factors perceived by respondents as their main challenges: level of technical difficulty, cost of the exam, and not enough time to study for the exam. Additional analysis indicates that age, major Grade Point Average, weekly study hours, and the time interval between graduation and the first attempt at the exam are significant factors that affect the passing rates on the exam. These findings suggest that a combination of individual, educational, and exam-related factors affect Puerto Rican candidates’ results on the exam. The socioeconomic background of PR may heighten the impact of such factors. Considering that the accounting profession is always adapting to the evolutionary demands of the business environment, these results may contribute to the development of adequate measures in support of Puerto Rican and other minorities with diverse backgrounds.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-80071-702-2

Keywords

Book part
Publication date: 5 October 2020

Thomas G. Calderon and Albert L. Nagy

This paper provides a comprehensive review of the academic research related to the certified public accountant (CPA) exam. Our review identifies several research streams in this…

Abstract

This paper provides a comprehensive review of the academic research related to the certified public accountant (CPA) exam. Our review identifies several research streams in this area, including studies that examine the effects of educational requirements and institutional and candidate characteristics on CPA exam success. In addition, we describe the CPA licensure regulatory landscape and show a general trend of lessening educational requirements among the jurisdictions over the past two decades. In the meantime, the governing bodies of CPA licensure are beginning the CPA Evolution project, a project that entails evolving licensure requirements, including the CPA exam, to meet the demands of a constantly changing business environment. We call on the CPA licensure regulators to align their jurisdictions’ educational requirements to best serve the CPA Evolution project. Lastly, we provide suggestions for future research that would assist accounting regulators, academic administrators, and practitioners during this transformative period.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83867-236-2

Keywords

1 – 10 of over 8000