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ERIC Number: EJ697580
Record Type: Journal
Publication Date: 2005-Jun
Pages: 13
Abstractor: Author
Reference Count: N/A
ISSN: ISSN-0272-7757
The Dubious Utility of the Value-Added Concept in Higher Education: The Case of Accounting
Yunker, J.A.
Economics of Education Review, v24 n3 p355-367 Jun 2005
Using data on CPA exam pass rates and various institutional variables, this research examines the potential usefulness of the value-added concept in accounting higher education. For a sample of 548 US colleges and universities, predicted pass rates were computed from regression equations relating observed pass rates to institutional variables. The value-added (or ''adjusted'') pass rate is the difference between the observed (''unadjusted'') pass rate and the predicted pass rate. Because of the low explanatory power of the pass rate regression equations, a strong positive correlation exists between the adjusted pass rate and the unadjusted pass rate. Thus, a ranking of institutions by adjusted pass rate would be very similar to a ranking by unadjusted pass rate. In addition, for conventional levels of statistical confidence, judgments about relative CPA exam pass rate performance based on value-added statistics can only be made for a small number of institutions.
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Publication Type: Journal Articles
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A