IN BRIEF For several years now, declining enrollments in universities and high turnover at firms have posed a serious threat to the accounting profession's viability.…
Broadening the Pipeline in a Changing Environment
How the Courts Have Reshaped Our Understanding of Equity and Inclusion
Note from Column Editor Anton Lewis: This is a pivotal moment for the accounting profession as it grapples with a diminishing pipeline of graduates and persistent…
Black individuals remain significantly underrepresented in accounting despite making up 12.7% of the US population. (Note that this article uses the term Black to refer…
Reconciling Ambition with Reality
Addressing the Profession’s Diversity and Talent Pipeline Crisis
IN BRIEF For several years now, declining enrollments in universities and high turnover at firms have posed a serious threat to the accounting profession's viability.…
Alternatives in Accounting Education
Rethinking the CPA Pathway in the Age of AI
Many have sought to revitalize the accounting profession by attracting a new generation of tech-savvy young professionals that would utilize tools like artificial intelligence (AI)…
How the Changing Firm Environment May Impact Accounting Education
The Pressures of Technology, Investor Demands, and Operational Efficiency
Many private-equity firms (PEF) have invested capital in larger accounting firms to facilitate the purchase of “technology and talent” (M. Mauer, “Blackstone Buying Stake in…
If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the fulfillment of universities' missions. This article examines…
Contemplating a Doctorate in Accounting?
A Comparative Analysis of Traditional and Nontraditional Programs
In Brief Experienced CPAs considering a career move to academia may be curious about how to make that transition. There are alternatives to the traditional…
The Disproportionate Effects of Declining Interest Within Different Accounting Fields
An Uneven Pipeline
In Brief While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the…
How the Changing Firm Environment May Impact Accounting Education
The Pressures of Technology, Investor Demands, and Operational Efficiency
Many private-equity firms (PEF) have invested capital in larger accounting firms to facilitate the purchase of “technology and talent” (M. Mauer, “Blackstone Buying Stake in…
If not remedied, the current shortage of academically qualified accounting faculty stands to affect student learning and the fulfillment of universities' missions. This article examines…
Alternatives in Accounting Education
Rethinking the CPA Pathway in the Age of AI
Many have sought to revitalize the accounting profession by attracting a new generation of tech-savvy young professionals that would utilize tools like artificial intelligence (AI)…
Contemplating a Doctorate in Accounting?
A Comparative Analysis of Traditional and Nontraditional Programs
In Brief Experienced CPAs considering a career move to academia may be curious about how to make that transition. There are alternatives to the traditional…
The Disproportionate Effects of Declining Interest Within Different Accounting Fields
An Uneven Pipeline
In Brief While many articles have discussed the declining pool of accounting graduates, relatively few have investigated whether this causes a disproportionate impact between the…
ICYMI | NASBA and the AICPA Propose an Alternative Path to CPA
Better Late Than Never?
While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 credits beyond the bachelor's…
ICYMI | The Accounting Profession Is in Crisis
A Partial Solution to the Shortage of Accountants
The accounting profession is facing a severe crisis due to a shortage of accountants. Significantly fewer students have selected accounting as a major. As a…
Practitioner Opinions on the 150-hour Requirement
Should it Stay or Should it Go?
Over the past few years, a consensus has emerged that the accounting field is facing a significant talent pipeline challenge and action is needed to…
Addressing the CPA Shortage with International Talent
Bridging the Gap
The accounting profession is facing a major setback. There has been a notable drop in students pursuing accounting degrees and sitting for the CPA exam…
Did the CPA Evolution Leave Educators Behind?
Surveying the Readiness of Accounting Faculty
The new CPA Evolution model introduced significant changes to the Uniform CPA Examination that became effective in January 2024. Each candidate must now successfully demonstrate…
Addressing the CPA Shortage with International Talent
Bridging the Gap
The accounting profession is facing a major setback. There has been a notable drop in students pursuing accounting degrees and sitting for the CPA exam…
The United States has long been an attractive destination for students from other countries who want to pursue higher education, with over 850,000 international students…
Navigating the Accounting Pipeline Crisis
The Risks of Blurring Education and Experience in CPA Licensure Standards
In response to widespread concern that some students avoid becoming CPAs due to the time and cost associated with post-bachelor's degree licensure requirements (leading to…
Many recent articles, in this publication and others, have narrowly cited the 150-hour requirement for CPA licensure as a significant barrier to attracting skilled talent…
The Plight of the Community College Graduate Entering the CPA Pipeline
Evidence from Education Requirements and Transfer Policies in New York State
In Brief While many in the profession have expressed concern about the current 150-hour model's effect on the shrinking pipeline to the profession, less attention…
Currently, in order to be licensed, CPA candidates must earn a bachelor's degree (usually 120 hours), earn 30 hours beyond the bachelor's degree (which may…
For decades, the accounting talent shortage in the United States has been a serious concern for academicians, policymakers, and the profession. One solution to what…
An Accounting Educator’s Roadmap to Task-Based Simulations on the New Uniform CPA Examination
An Evolution in Teaching Tax Subjects
In Brief Under the direction of CPA Evolution Initiative the new Uniform CPA Examination has updated to test more rigorously for the kind of real-world…
Technology’s Role in Expanding the Pipeline to the Profession
Would Pursuing the STEM Designation Help?
In Brief Many accounting leaders and observers have pointed out the need to expand the pipeline to the profession and suggested ways this could be…
The 150-Hour Rule, Substantial Equivalency, and Mobility
Making Progress
In Brief The supply of new accounting students and CPAs—the pipeline to the profession—has been a topic of growing concern over the past several years,…
Navigating the Accounting Pipeline Crisis
The Risks of Blurring Education and Experience in CPA Licensure Standards
In response to widespread concern that some students avoid becoming CPAs due to the time and cost associated with post-bachelor's degree licensure requirements (leading to…