Employer Perceptions of Online Accounting Degrees

2015 ◽  
Vol 31 (1) ◽  
pp. 91-109 ◽  
Author(s):  
Amanda M. Grossman ◽  
Leigh R. Johnson
Keyword(s):  
Academic Career ◽  
Educational Institution ◽  
Baccalaureate Degree ◽  
Accounting Education ◽  
Accounting Firms ◽  
Job Applicant ◽  
Entry Level ◽  
Big 4 ◽  
Employer Perceptions ◽  
Upper Level

ABSTRACT This study expands upon the current literature regarding how potential employers perceive the value of online accounting education at both the undergraduate and graduate level. Experimental results demonstrate that employers are significantly more willing to offer employment to an entry-level job applicant whose baccalaureate degree in accounting, from an AACSB-accredited institution, was obtained in a traditional (on campus) or hybrid (blended learning) environment as opposed to an online environment. The reputation of the educational institution as suggested by publication ratings does not significantly affect willingness to hire. Further results suggest that Big 4 employers are equally willing to hire the online accounting graduate as employers from most other types of firms. In addition, employers appear to be more accepting of lower-level, as opposed to upper-level, online accounting coursework and favor applicants who complete a baccalaureate degree on campus and an M.B.A. online, or vice versa, over those who complete both degrees online. Practitioners and students should be aware that, within the aforementioned boundaries, accounting firms are becoming more willing to hire accounting graduates whose academic career includes some online content.

Connecting Accounting and Communication: A Survey of Public Accounting Firms

1999 ◽  
Vol 62 (2) ◽  
pp. 23-40 ◽  
Author(s):  
Robert H. Stowers ◽  
G.Thomas White
Keyword(s):  
Communication Skills ◽  
Effective Communication ◽  
Accounting Education ◽  
Educational Institutions ◽  
Public Accounting ◽  
Accounting Firms ◽  
Entry Level ◽  
Accounting Professionals ◽  
Public Accounting Firms

Communication skills are valued highly in public accounting firms, where profes sionals at all levels communicate as part of their jobs. However, respondents to a 1997 survey reported that the development of effective communication skills was not part of formal accounting education and that partners and managers want their entry-level professionals to have these skills at the onset. Further, these skills increase in importance as accounting professionals progress from entry-level to manager to partner. Educational institutions need to develop programs that include communication topics and courses to prepare accountants for the challenges of their profession.

WARREN W. NISSLEY: A CRUSADER FOR COLLEGIATE EDUCATION

1996 ◽  
Vol 23 (1) ◽  
pp. 89-116 ◽  
Author(s):  
Elliott L. Slocum ◽  
Alfred R. Roberts
Keyword(s):  
Independent Schools ◽  
College Graduates ◽  
Accounting Education ◽  
Graduate Level ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
College Programs

Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926–1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928–1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, Nissley would continue to express disappointment in the failure to establish separate professional, graduate level, schools of accountancy for public accounting.

A Contemporary Analysis of Accounting Professionals' Work-Life Balance

2015 ◽  
Vol 30 (1) ◽  
pp. 41-62 ◽  
Author(s):  
Steve Buchheit ◽  
Derek W. Dalton ◽  
Nancy L. Harp ◽  
Carl W. Hollingsworth
Keyword(s):  
Organizational Support ◽  
Work Life ◽  
Work Life Balance ◽  
Public Accounting ◽  
Important Distinction ◽  
Life Balance ◽  
Accounting Firms ◽  
Accounting Professionals ◽  
Big 4 ◽  
Public Accounting Firms

SYNOPSIS In recent years, work-life balance surpassed compensation as the most important job satisfaction factor among AICPA members (American Institute of Certified Public Accountants [AICPA] 2004). Despite the continued importance of this issue in the accounting profession (AICPA 2011), prior research has not examined work-life balance perceptions across different segments of the profession. We survey 1,063 practicing CPAs in order to assess the comparative work-life balance perceptions across (1) Big 4 versus smaller public accounting firms, (2) audit versus tax functions, and (3) public accounting versus industry work contexts. Consistent with predictions based on institutional logics theory, we find that work-family conflict and job burnout perceptions (our proxies for work-life balance) are highest in the Big 4. We are the first study to measure both support-for and viability-of traditional alternative work arrangements (AWAs), and we report an important distinction between these two constructs. Specifically, while CPAs across all public accounting firms (i.e., Big 4, national, regional, and local firms) report similar levels of organizational support-for AWAs, Big 4 professionals report significantly lower perceived viability-of AWAs (i.e., the ability to use AWAs and remain effective at one's job) compared to accounting professionals at smaller public accounting firms. Further, we find no differences between audit and tax professionals' perceptions across any of our work-life balance measures. We also document nuanced differences regarding work-life balance perceptions in public accounting versus industry. For example, contrary to conventional wisdom, work-life balance is not uniformly “better” in industry (e.g., burnout is actually lower in smaller public accounting firms compared to industry). Finally, we use open-ended responses from a follow-up survey to provide several recommendations for firms to improve their work-life balance efforts.

Audit Senior Modeling Fallibility: The Effects of Reduced Error Strain and Enhanced Error-Related Self-Efficacy on Audit Juniors' Responses to Self-Discovered Errors

2019 ◽  
Vol 31 (2) ◽  
pp. 17-30 ◽  
Author(s):  
Craig Emby ◽  
Bin Zhao ◽  
Jost Sieweke
Keyword(s):  
Survey Data ◽  
Self Efficacy ◽  
Direct Relationship ◽  
Positive Association ◽  
Accounting Firms ◽  
Big 4 ◽  
The Relationship ◽  
Practical Implications

ABSTRACT This paper examines the relationship between audit seniors discussing their own experiences with committing and correcting errors (modeling fallibility), and audit juniors' thinking about errors and error communication (openly discussing their own self-discovered errors). The paper investigates the direct relationship between senior modeling fallibility and juniors' responses, and whether the relationship is mediated through error strain and error-related self-efficacy. Survey data from 266 audit juniors from two Big 4 Canadian accounting firms showed a direct positive association between audit senior modeling fallibility and audit juniors' thinking about errors, and error communication. This relationship is positively mediated through error-related self-efficacy. We also found that the relationship is mediated by error strain. However, although audit senior modeling fallibility was associated with reduced error strain, error strain was positively related to both thinking about errors and error communication, contrary to our hypothesis. The paper discusses the theoretical and practical implications of these results.

Is Hong Kong ready for accounting education reform: an analysis of tri-partite views

2014 ◽  
Vol 27 (3) ◽  
pp. 249-265 ◽  
Author(s):  
Theodore T.Y. Chen
Keyword(s):  
Hong Kong ◽  
Education Reform ◽  
Financial Reporting ◽  
Accounting Education ◽  
Accounting Firms ◽  
Content Type ◽  
The Usa ◽  
Accounting Practitioners ◽  
The Uk ◽  
Big Four

Purpose – The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach – The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each. Findings – There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA. Originality/value – The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?

Differences in Employee Perceptions of Entry-Level Competencies of NIRSA Campus Recreation Professionals

2018 ◽  
Vol 42 (1) ◽  
pp. 90-101 ◽  
Author(s):  
Brent Beggs ◽  
Olivia Butts ◽  
Amy Hurd ◽  
Daniel Elkins
Keyword(s):  
Core Competencies ◽  
Human Resources Management ◽  
Employee Perceptions ◽  
Campus Recreation ◽  
Resources Management ◽  
Entry Level ◽  
Upper Level ◽  
Recreation Professionals ◽  
Employee Needs ◽  
Recreation Settings

Core competencies are defined as skills, knowledge, and abilities that an employee needs to be successful in a job. There has been research examining competencies in a variety of professional recreation settings, including campus recreation. Research in campus recreation has confirmed the understanding of the NIRSA Core Competencies: program delivery; philosophy and theory; personal and professional qualities; legal liabilities and risk management; human resources management; facility planning, management, and design; business management; and research and evaluation. The purpose of this study was to examine competencies of entry-level employees in campus recreation departments. More specifically, this study investigated differences in perceptions of entry-level competencies between entry-level employees, mid-level, and upper-level employees in campus recreation departments. There were 466 campus recreation professionals that participated in the survey research and analysis of variance (ANOVA) tests indicated that entry-level employees assign greater importance to specific competencies than employees higher up in the organization.

scholarly journals Do Big 4 auditors improve the ability of goodwill to forecast future cash flows?

2016 ◽  
Vol 13 (3) ◽  
pp. 164-172 ◽  
Author(s):  
Ahmad Al-Hiyari ◽  
Rohaida Abdul Latif ◽  
Noor Afza Amran
Keyword(s):  
Financial Reporting ◽  
Predictive Ability ◽  
Cash Flows ◽  
Reporting Standard ◽  
Accounting Firms ◽  
Big 4 ◽  
Business Combination ◽  
Accounting Rules ◽  
Future Cash Flows ◽  
Professional Judgement

The accounting rules prescribed in Malaysian Financial Reporting Standard (MFRS) 3, Business combination, and (MFRS) 136, Impairment of Assets, give managers considerable reporting discretion in allocating goodwill and estimating its actual value. Agency theory predicts that managers may use the accounting discretion granted by the new rules to pursue their own interests at the expense of shareholders. Hence, auditors are required to exercise professional judgement when investigating hard-to-verify management assumptions and valuations. We exploit this issue by examining whether predictive ability of goodwill improved in the presence of Big 4 auditors. We provide evidence that goodwill has a significant predictive ability for second and third-year ahead cash flows which exists only in the firms audited by the large international reputable accounting firms. This suggests that Big 4 auditors play an important role in ensuring appropriate implementation of the present accounting for goodwill.

scholarly journals Overcoming employer perceptions of online accounting education with knowledge

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Rhonda Richards ◽  
Robert Stevens ◽  
Lawrence Silver ◽  
Stephanie Metts
Keyword(s):  
Accounting Education ◽  
Employer Perceptions

PCAOB Inspections and Large Accounting Firms

2011 ◽  
Vol 26 (1) ◽  
pp. 43-63 ◽  
Author(s):  
Bryan K. Church ◽  
Lori B. Shefchik
Keyword(s):  
Audit Quality ◽  
Linear Trend ◽  
Dominant Role ◽  
Data Availability ◽  
Financial Statement ◽  
Public Companies ◽  
Accounting Firms ◽  
Big 4 ◽  
Second Tier ◽  
Over Time

SYNOPSIS The purpose of this paper is to analyze the PCAOB's inspection reports of large, annually inspected accounting firms. The inspection reports identify audit deficiencies that have implications for audit quality. By examining the inspection reports in detail, we can identify the nature and severity of audit deficiencies; we can track the total number of deficiencies over time; and we can pinpoint common, recurring audit deficiencies. We focus on large accounting firms because they play a dominant role in the marketplace (i.e., they audit public companies that comprise approximately 99 percent of U.S.-based issuer market capitalization). We document a significant, downward linear trend in the number of deficiencies from 2004 to 2009. We also identify common, recurring audit deficiencies, determine the financial statement accounts most often impacted by audit deficiencies, and isolate the primary emphasis of the financial statement impacted. Our findings generally are consistent comparing Big 4 and second-tier accounting firms, though a few differences emerge. In addition, we make comparisons with findings that have been documented for small, triennially inspected firms. Data Availability: The data are available from public sources.

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