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State Board Report

July 2015

Informative results of the three 2014 -15 NASBA Accounting Education Research Grants were reported at the Regional Meetings:

Professor Martin G. Fennema reported on his Florida State University research team’s work on "Are Accountants Made or Born?" They found that the natural ability to perform accountingrelated tasks appears to be highly correlated with success in major accounting coursework and the Uniform CPA Examination. Students found to have this initial intrinsic ability can be trained to be even better; however, the study found no evidence that those who lacked that ability could be trained to "think like an accountant."

"Intention to Sit for the CPA Examination," was investigated by Professor Martin J. Coe of Western Illinois University. His study found predictors for taking the examination were: being able to take the Examination after 120 hours of education; attractiveness of passing the examination, including its benefit in getting a job; social support from wife, family or friends; access to a role model such as a local CPA; and recognizing the CPA has a portable career skill set. Dr. Coe said cost factors were not found to be associated with a student’s intention to sit for the Uniform CPA Examination.

Kansas State University’s research team conducted a two-part investigation on "State Policies and Attitudes Toward Acceptance of Advanced Placement Courses and a Comparison of Success on the CPA Exam Between Students That Enter College with Advanced Placement Credit and Those That Do Not." Dr. Joseph Ugin reported his team found overwhelming support from the accounting profession for an advanced placement (AP) course in accounting. Those CPA candidates who took AP courses on average scored two points higher on the Uniform CPA Examination. Those who took AP English and Composition did the best, followed by those who had taken AP Calculus 1 and AP Government.

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