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دانلود رایکان مقاله انگلیسی ISI با موضوع بررسی مطالعات آموزش حسابداری

عنوان فارسی مقاله:

بررسی مطالعات آموزش حسابداری (2016)

عنوان انگلیسی مقاله:

Accounting education literature review (2016)

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بخشی از مقاله انگلیسی :

5. Students

Table 12 identifies 25 articles (20 empirical and five descriptive) about students, classified by academic major and career, student skills and characteristics, and approaches to learning and assessment. This section contains 33% of the articles reviewed for 2016, which is an increase from the 2015 review (28%). Academic major and career includes 10 articles (seven empirical and three descriptive) considering CPA exam pass rates, doctoral program characteristics, academic career path, and student competencies. Seven articles (all empirical) are on student skills and characteristics, including articles on exploring retention rates, personality characteristics, and student performance. Eight articles (six empirical; two descriptive) cover approaches to learning, including topics of students’ willingness to engage in or report academic misconduct, student needs and self-assessments, and unique learning styles.

5.1. Academic major and career

Bline, Perreault, and Zheng (2016a) examined the association between the elapsed time necessary to pass all four parts of the CPA exam (BEC, FAR, REG, AUD)13 and the candidate’s choice of which part of the CPA exam to take first. The analysis is based on 121,234 CPA candidates who took the exam between 2005 and 2013. Tabulated data (obtained from NASBA) and regression analysis revealed that those taking the FAR section first were able to pass all four parts of the exam in the shortest elapsed time (average = 9.27 months), and those taking the BEC section first took the longest time (average = 16.89 months). In addition, those taking BEC first were more likely to lose credit for previously passed sections, and therefore were required to retake those sections.