The United States is facing an acute shortage of CPAs. In fact, accountants are leaving their jobs in unprecedented numbers (AICPA, 2021 Trends Report, https://bit.ly/3RmyE4T), at…
Building a Stronger Pipeline
Stacking Pre-CPA Accounting Licenses on the Way to CPA
In Brief Many initiatives have tried to solve the perennial problem of attracting more students to become CPAs. The author believes more innovative approaches are…
The CPA Examination in Evolution
Answering the Call for Change
In Brief The recent CPA Evolution Project represents the accounting profession's attempt to transform the CPA licensure model to fit the skills and competencies that…
Teaching Accounting Students an Alphabet Soup of Technology
Preparing the CPA Evolution and the Digital Workplace
As digital transformation becomes ubiquitous, corporations and firms have digitized business processes at record speed, especially during the COVID-19 pandemic. Disruptive technologies, such as robotic…
From Practitioner to Professor
Why Aren’t More Accountants Getting PhDs?
Have you ever thought about becoming an accounting professor? We suspect that many of the readers of The CPA Journal have—67% of accounting practitioners the authors…
An Update on the Future of Accounting Education
A Pessimistic Outlook Calls for Major Changes
In Brief The future of accounting education has been a topic of concern for the profession's leaders for years in the light of demographic shifts,…
The Critical Role of Practitioners in Inspiring Future Accountants
A Collaborative Project to Attract Students to the Profession
In Brief In recent years, declining enrollment in accounting programs has made attracting more high-achieving students into the major and then into the professional pipeline…
ICYMI | Exploring the Gender Gap
Does it Begin Earlier than Expected?
Previous research has established that women suffer from the impacts of the “gender gap” in the middle to late stages of their career. This gender…
Examining the Ethics Education Requirements for CPA Candidates
State-by-State Variations and the Quest for Mobility
In Brief Although ethics is undoubtedly at the core of what it means to be a public accountant, there has long been dispute and divergence…
Accounting—at least as an independent field of study—is becoming obsolete in today's technology- and analytics-focused world. Its value lies in its interdisciplinary applicability and position…
The purpose of this essay is to provide some reflections about my 40-year career as an accounting educator. My focus will include the inspiration for…
Understanding CPA Mobility
How to Abide by the Rules
Although CPA mobility laws and regulations have significantly eased the process for CPAs to practice across licensing jurisdictions, recent enforcement reports of the New York…
Exploring the Gender Gap
Does it Begin Earlier than Expected?
Previous research has established that women suffer from the impacts of the “gender gap” in the middle to late stages of their career. This gender…
Not very long ago, the word robot conjured a vision of a human-like mechanical being moving around and completing tasks. Then robots moved into the…
ICYMI | Accounting Ethics Education
A 43-Year Retrospective
In Brief The accounting profession has long prided itself on its commitment to ethics. For academia, this makes the question of how to teach individuals…
Accounting—at least as an independent field of study—is becoming obsolete in today's technology- and analytics-focused world. Its value lies in its interdisciplinary applicability and position…
Although the last year has spurred hardships for those in the accounting profession, the coronavirus (COVID-19) pandemic has presented a promising opportunity for future generations…
Integrating Sustainability into the Accounting Curriculum
Meeting an Emerging Student Demand
Last year marked the 50th anniversary of Milton Friedman's seminal article, “The Social Responsibility of Business Is to Increase Its Profits.” The essay focused primarily…
An Unconventional Tax Saving Strategy for Parents of College Students
Part 2—Lifetime Learning Credit
In Brief The Lifetime Learning Credit (LLC) and the American Opportunity Credit (AOC) offer significant tax savings for education expenses. This second article in a…
An Unconventional Tax Saving Strategy for Parents of College Students
Part 1–American Opportunity Credit
In Brief The American Opportunity Credit (AOC) and the Lifetime Learning Credit (LLC) have been topics of discussion for their utility in helping to fund…
One CPA’s Experience in a Doctorate in Business Administration Program
The Journey from Practitioner to Professor
In this personal reminiscence, one accounting professor recounts her journey from public accounting into academia. Rather than taking the usual PhD, she took the sometimes…
Modifying the Collegiate Accounting Curriculum to Prepare for the CPA Evolution Project
Incorporating Advances in Technology into Accounting Programs
In Brief Technological innovation in the business environment has significantly impacted how CPAs work. In response to these technological advances, the American Institute of Certified…
Accounting Ethics Education
A 43-Year Retrospective
In Brief The accounting profession has long prided itself on its commitment to ethics. For academia, this makes the question of how to teach individuals…
ICYMI | Twenty Questions on the Challenges of Maintaining the Quality of Accounting Education During the COVID-19 Pandemic
Assessing the Impact on Students, Universities, and Employers
Over the past year and a half, the coronavirus (COVID-19) pandemic has affected all sectors of the global economy and society. The impact has perhaps…
Not very long ago, the word robot conjured a vision of a human-like mechanical being moving around and completing tasks. Then robots moved into the…
Twenty Questions on the Challenges of Maintaining the Quality of Accounting Education During the COVID-19 Pandemic
Assessing the Impact on Students, Universities, and Employers
Over the past year and a half, the coronavirus (COVID-19) pandemic has affected all sectors of the global economy and society. The impact has perhaps…
The accounting profession continues to face a rapidly changing marketplace requiring changing skills and competences. Some of the most significant changes have been the result…
ICYMI | The Future of Accounting Education
In-Demand Skills, Workplace Readiness, the 150-Hour Requirement, MAcc Programs, and the CPA Exam
In Brief Changing educational requirements to sit for the CPA Exam are throwing the future of accounting education into doubt. In the years since the…
The CPA Exam Should Adopt Remote Testing
An Imperfect Solution for Unprecedented Times
The CPA exam and certification it leads to remains the premier certification for accountants in public practice. And while passing the exam still confers the…
Teaching at a University
A Symbiotic Relationship
Many CPAs are curious about whether teaching at a university will be a rewarding and fulfilling part of a professional career. In this article, the…