There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of cert...There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants （CPAs） to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs＇ performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University （NC A＆T）, and Tennessee State University （TSU） were cited. For middle HBCUs, Albany State University, Norfolk State University （NSU）, and North Carolina Central University （NCCU） were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore （UMES） were cited. The dichotomy between quantity and quality is real.展开更多
在CPA(Certified Public Accountant,注册会计师)人才供不应求的情况下,各高校已经开始着手培养CPA人才。针对CPA的市场需求和发展前景,以中国注册会计师协会(以下简称中注协)的培养目标为基础,通过问卷调查对高校(本科教育层次)CPA人...在CPA(Certified Public Accountant,注册会计师)人才供不应求的情况下,各高校已经开始着手培养CPA人才。针对CPA的市场需求和发展前景,以中国注册会计师协会(以下简称中注协)的培养目标为基础,通过问卷调查对高校(本科教育层次)CPA人才培养的现状以及存在的问题进行分析,并借鉴美国和英国会计教育的成功经验,提出从培养目标、课程结构、教材建设、教学方法、师资队伍等方面来促进高校会计教育改革。展开更多
An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complet...An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.展开更多
Supply-side structural reform brought different opportunities and challenges to various industries. Here, the author focuses on the influence of supply -side reform to accounting firm which as the high-end service ind...Supply-side structural reform brought different opportunities and challenges to various industries. Here, the author focuses on the influence of supply -side reform to accounting firm which as the high-end service industry, and firms how to cope with this reform, promote the healthy development of industry and economy.展开更多
Supply-side structural reform brought different opportunities and challenges to various industries. Here, the author focuses on the influence of supply -side reform to accounting firm which as the high-end service ind...Supply-side structural reform brought different opportunities and challenges to various industries. Here, the author focuses on the influence of supply -side reform to accounting firm which as the high-end service industry, and firms how to cope with this reform, promote the healthy development of industry and economy.展开更多
文摘There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants （CPAs） to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs＇ performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University （NC A＆T）, and Tennessee State University （TSU） were cited. For middle HBCUs, Albany State University, Norfolk State University （NSU）, and North Carolina Central University （NCCU） were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore （UMES） were cited. The dichotomy between quantity and quality is real.
文摘在CPA(Certified Public Accountant,注册会计师)人才供不应求的情况下,各高校已经开始着手培养CPA人才。针对CPA的市场需求和发展前景,以中国注册会计师协会(以下简称中注协)的培养目标为基础,通过问卷调查对高校(本科教育层次)CPA人才培养的现状以及存在的问题进行分析,并借鉴美国和英国会计教育的成功经验,提出从培养目标、课程结构、教材建设、教学方法、师资队伍等方面来促进高校会计教育改革。
文摘An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.
文摘Supply-side structural reform brought different opportunities and challenges to various industries. Here, the author focuses on the influence of supply -side reform to accounting firm which as the high-end service industry, and firms how to cope with this reform, promote the healthy development of industry and economy.
文摘Supply-side structural reform brought different opportunities and challenges to various industries. Here, the author focuses on the influence of supply -side reform to accounting firm which as the high-end service industry, and firms how to cope with this reform, promote the healthy development of industry and economy.
