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ERIC Number: EJ1080062
Record Type: Journal
Publication Date: 2015
Pages: 7
Abstractor: As Provided
Reference Count: 31
ISSN: ISSN-0883-2323
Online versus Face-to-Face Accounting Education: A Comparison of CPA Exam Outcomes across Matched Institutions
Morgan, John Daniel
Journal of Education for Business, v90 n8 p420-426 2015
Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA exam outcomes of graduates. Results show online or distance accounting programs have much lower average CPA pass rates than their matched face-to-face counterparts with equivalent student selection criteria. In addition, average 6-year graduation rates and average propensity to sit for the CPA exam after graduation are much lower in the online or distance accounting programs.
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: United States