This month’s issue focuses on topics of interest to both the younger generation of CPAs preparing to enter the profession and the older generation seeking to pass on their knowledge and expand their engagement with education.
The In Focus section this month features a trio of articles on the common theme of practitioners transitioning into academia. A variety of scenarios, which draw heavily upon the experiences of the authors and their colleagues, are covered: the practitioner who wants to dive headfirst into academia, the practitioner who prefers to get her feet wet with part-time teaching work, and the retiring practitioner who keeps afloat by staying active in the classroom.
In the News & Views section, Steven Mintz discusses the evolution of accounting ethics education. He suggests that a more hands-on approach is needed to ensure that tomorrow’s CPAs have the skills to resolve ethical dilemmas. Creating a new generation of ethical leaders may be crucial to maintaining the profession’s prestige among its youngest members.
The attitude of young CPAs is the subject of several different articles in News & Views. One samples the priorities of young CPAs when it comes to integrated reporting, which has the prospect of transforming traditional financial reporting to better suit the needs and expectations of Millennials. Another describes an unusual recruitment program designed to create an enduring pipeline of young talent into one firm. And another surveyed the perspectives of accounting graduate students on passing the CPA exam, the value of the license, and the importance of work-life balance.
Finally, a pair of articles focuses on the CPA exam. One details the changes coming to the exam next year, and another seeks to answer the question of why fewer qualified accounting graduates are taking the exam.