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State Board Report

February 2013

As the results of the 2012 NASBA Accounting Education Research Grants Program are coming in, the NASBA Education Committee is issuing a call for additional research particularly in areas helping NASBA and the State Boards of Accountancy to protect the public and to better assist the profession. Proposals from accounting faculty and postdoctoral researchers at institutions of higher education should be submitted by April 9, 2013 to

The three research grants for 2011-2012 included:

  1. How students met the 150-hour requirement is being considered by Dr. Kate Mooney and Kerry E. Marrer of St. Cloud University. In particular, they are looking at students who transfer into the accounting discipline, and who consequently have more “unintentional credits” that don’t mesh perfectly with the standard accounting curriculum. The researchers have found that on average students earning less than 150 hours have 4.7 irrelevant credits and those earning 150 or more average only 5.6 irrelevant credits. “This suggests that students are not taking all easy credits to complete the 150,” Dr. Mooney observed.
  2. Dr. Gert H. Karreman and Dr. Belverd E. Needles are conducting a global accountancy education recognition study that is of particular significance to the NASBA/AICPA International Qualifications Appraisal Board. The review and finalization of a conceptual model for analyzing accountancy qualifications in countries and regions is taking place this month, and the researchers plan to have a report to NASBA in March.
  3. Drs. Helen Gabre of Alabama A&M University, Dr. Dale L. Flesher of the University of Mississippi and Frank Ross of Howard University completed their study in July 2012 of the determinant factors for the dearth of minority CPAs. They concluded “the reason for the dearth of minority CPAs seems to be an economic issue; minorities who attend high-priced private schools and can afford CPA review courses are more apt to pass the CPA exam.” Although they found that women did not pass the CPA Examination at the same rate as men do, the researchers add: “… the gender differences found in this study may be another example of an economic issue in that minority females often have greater family responsibilities than do male members of minority groups.”


Dr. Karen Turner, chair of the NASBA Education Committee, told the NASBA Board’s January meeting that the high quality of the information being received from the research grant project has supported the Committee’s request for increasing the amount devoted to this effort next year. The request is to be considered in the budgeting process for 2014.

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