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ERIC Number: EJ1060612
Record Type: Journal
Publication Date: 2014-Feb
Abstractor: As Provided
Reference Count: 18
TSBPA's Business Communications Requirement: Has It Made a Difference?
Elrod, Henry; Tiggeman, Theresa; Craven, Annette E.
Journal of Case Studies in Accreditation and Assessment, v3 Feb 2014
In 2011, the Texas State Board of Public Accountancy (TSBPA) added a business communications requirement to the qualifications for candidates to sit for the CPA examination by a requirement for two credit hours in business or accounting communications, either through a discrete course, or through integration into certain accounting courses. This study was conducted to determine whether the requirement has been effective using non-equivalent groups in a modified or quasi-experimental design (Trochim, 2001). Survey data from two groups was examined: (a) a test group of accounting graduate students and master's program graduates who had completed a three credit hour course in business communications designed to meet the Board's criteria, and (b) a control group of accounting graduate students and master's program graduates who had not completed the business communications course. Questions were designed to measure attitudes and perceptions about the effect of the course on the respondents' abilities, skills, and readiness for entrance into the accounting profession. Results were measured by testing hypotheses of no difference in the proportions between the test group and the control group over various questions about the outcomes desired by TSBPA. Results indicate students who have taken the course believe they are better prepared, in three major learning outcome areas, than students who have not had the course, validating the TSBPA requirement insofar as students' attitudes about their own abilities.
Descriptors: Business Communication, Graduation Requirements, Licensing Examinations (Professions), Quasiexperimental Design, Accounting, Experimental Groups, Control Groups, Likert Scales, Graduate Students, Masters Degrees, Weighted Scores, Eligibility, Gender Differences, Racial Differences, Age Differences, Marital Status, Employment Level, Program Effectiveness, Program Evaluation, Relevance (Education)
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Authoring Institution: N/A
Identifiers - Location: Texas