This educational note measures the impact of the Albrecht ＆ Sack （2000） monograph in accounting education literature from its publication date at the end of 2000. Impact refers to the number of times Albrecht ＆ Sa...This educational note measures the impact of the Albrecht ＆ Sack （2000） monograph in accounting education literature from its publication date at the end of 2000. Impact refers to the number of times Albrecht ＆ Sack （2000） has been cited and referenced in the three leading US Accounting education journals, being Advances in Accounting Education, Issues in Accounting Education, and the Journal of Accounting Education. This educational note found that since 2001, and until 2007, ＂Albrecht ＆ Sack （2000）＂ has been cited in 29.3% of research papers, and the most cited chapter was Chapter 5-＂Improving accounting education＂. While Albrecht ＆ Sack （2000） has been widely cited, the impact in terms of policy changes, and changes to the accounting curriculum has yet to be eventuated. Indeed it may still be too early to examine impact beyond pure citation.展开更多
This research examines the CPA exam pass rates for higher education institutions in Texas. An investigation related to the top schools and AACSB accreditation is conducted as well as analyses related to public vs. pri...This research examines the CPA exam pass rates for higher education institutions in Texas. An investigation related to the top schools and AACSB accreditation is conducted as well as analyses related to public vs. private schools, area of the state where the institution is located, and University Systems. The results reflect impressive pass rates by University of Texas at Austin and Texas A＆M University at College Station in terms of both number of students taking the exam and the percentage passing it. There was a significant CPA rate lead with private universities only when the two outstanding public universities were omitted from the analysis. The research also found significant differences in terms of areas of the state as well as university systems. The analysis and the findings are very important to students with CPA exam success as their academic primary goal with their university education, the educational institutions preparing the students, and society as a whole. The fmdings may help guide both the universities and the students to better success with the exam as well as perhaps help taxpayers and legislators know how well tax money is being spent in this area.展开更多
文摘This educational note measures the impact of the Albrecht ＆ Sack （2000） monograph in accounting education literature from its publication date at the end of 2000. Impact refers to the number of times Albrecht ＆ Sack （2000） has been cited and referenced in the three leading US Accounting education journals, being Advances in Accounting Education, Issues in Accounting Education, and the Journal of Accounting Education. This educational note found that since 2001, and until 2007, ＂Albrecht ＆ Sack （2000）＂ has been cited in 29.3% of research papers, and the most cited chapter was Chapter 5-＂Improving accounting education＂. While Albrecht ＆ Sack （2000） has been widely cited, the impact in terms of policy changes, and changes to the accounting curriculum has yet to be eventuated. Indeed it may still be too early to examine impact beyond pure citation.
文摘This research examines the CPA exam pass rates for higher education institutions in Texas. An investigation related to the top schools and AACSB accreditation is conducted as well as analyses related to public vs. private schools, area of the state where the institution is located, and University Systems. The results reflect impressive pass rates by University of Texas at Austin and Texas A＆M University at College Station in terms of both number of students taking the exam and the percentage passing it. There was a significant CPA rate lead with private universities only when the two outstanding public universities were omitted from the analysis. The research also found significant differences in terms of areas of the state as well as university systems. The analysis and the findings are very important to students with CPA exam success as their academic primary goal with their university education, the educational institutions preparing the students, and society as a whole. The fmdings may help guide both the universities and the students to better success with the exam as well as perhaps help taxpayers and legislators know how well tax money is being spent in this area.
