State Board Report

May 2012

The NASBA Board of Directors at their April 27 meeting agreed to grant funding to three education research projects, on the recommendation of the NASBA Education Committee. The following, as presented to the NASBA Board by Committee Chair Karen Turner (CO), are:

  • Global Accountancy Education Recognition Study 2012 – Dr. Gert H. Karreman and Dr. Belverd E. Needles, both from DePaul University – A conceptual framework will be developed that can be used to promote recognition of qualifications and, as a result, international mobility of accountants and auditors.
  • Best Practice in the Delivery of Online Accounting Education: An Evaluation of Learning Analytics – Dr. Mark Myring, Dr. Jennifer P. Bott and Dr. Richard Edwards, all from Ball State University – Using a sample of accounting students, the researchers will examine whether the incorporation of learning analytics improves knowledge gained, quality of interaction with the instructor, and the propensity to choose accounting as a major.
  • The Influence of Professional Integrity and Client Advocacy on Reporting Decisions – Dr. Darius Fatemi of Northern Kentucky University, Dr. John Hasseldine of the University of New Hampshire, and Dr. Peggy Hite of Indiana University – Will extend current research from student subjects to actual CPAs to determine their responses to ambiguous reporting scenarios when presented with AICPA advocacy and integrity rules.

Dr. Turner also announced that the NASBA Education Committee is studying accreditation, education rules across state lines, and the progress of the American Accounting Association's Pathways Commission. Dr. Bruce Behn, chairman of the Pathways Commission, will be addressing both NASBA's Eastern and Western Regional meetings in June.

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