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The effect of the 150-hour requireme...

Luh, Troy Vaun.

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The effect of the 150-hour requirement on the national number of Bachelor of Accounting degrees awarded.

Record Type:	Electronic resources : Monograph/item
Title/Author:	The effect of the 150-hour requirement on the national number of Bachelor of Accounting degrees awarded./
Author:	Luh, Troy Vaun.
Description:	188 p.
Notes:	Source: Dissertation Abstracts International, Volume: 64-08, Section: A, page: 2755.
Contained By:	Dissertation Abstracts International64-08A.
Subject:	Education, Business. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3102911

The effect of the 150-hour requirement on the national number of Bachelor of Accounting degrees awarded.
Luh, Troy Vaun.

The effect of the 150-hour requirement on the national number of Bachelor of Accounting degrees awarded. - 188 p.

Source: Dissertation Abstracts International, Volume: 64-08, Section: A, page: 2755.

Thesis (Ph.D.)--Saint Louis University, 2003.

The purpose of this paper was to determine the effect of the 150-hour requirement on the number of accounting graduates. Research indicates that there has been a decline in the number of accounting graduates over the past 10 years. Some accounting practitioners and educators believe that adoption of the 150-hour requirement, which amounts to an additional year of coursework, has had a substantial negative impact on the number of accounting graduates. This research analyzed graduation data from accounting programs in states that had adopted the 150-hour requirement where three years of graduation data was available before and after the adoption of the requirement.Subjects--Topical Terms:

1017515
Education, Business.

The effect of the 150-hour requirement on the national number of Bachelor of Accounting degrees awarded.
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100 1 $a Luh, Troy Vaun. $3 1948978
245 1 4 $a The effect of the 150-hour requirement on the national number of Bachelor of Accounting degrees awarded.
300 $a 188 p.
500 $a Source: Dissertation Abstracts International, Volume: 64-08, Section: A, page: 2755.
500 $a Adviser: Richard Breslin.
502 $a Thesis (Ph.D.)--Saint Louis University, 2003.
520 $a The purpose of this paper was to determine the effect of the 150-hour requirement on the number of accounting graduates. Research indicates that there has been a decline in the number of accounting graduates over the past 10 years. Some accounting practitioners and educators believe that adoption of the 150-hour requirement, which amounts to an additional year of coursework, has had a substantial negative impact on the number of accounting graduates. This research analyzed graduation data from accounting programs in states that had adopted the 150-hour requirement where three years of graduation data was available before and after the adoption of the requirement.
520 $a This research also analyzed data from institutions that have not adopted any legislation relating to the 150-hour requirement to determine if there is any correlation between institutions in adopting and non-adopting states.
520 $a This research indicated, based on a two-tailed t-test, that there was a significant difference in the three-year average number of accounting graduates before and after the adoption of the 150-hour requirement. However, further analysis indicates that there was already a downward trend in adopting institutions before the adoption of the 150-hour requirement. The research also showed that the percentage of accounting graduates remained at a relatively constant percentage of total business graduates over the eight-year period analyzed.
520 $a There was also a significant correlation between the trend in the number of accounting graduates from institutions in adopting states and institutions in non-adopting states. In fact, in some cases the decline in accounting graduates was more significant in institutions in non-adopting states. The total number of accounting graduates from all reporting institutions nationwide (totaling more than 1,500 institutions) also showed significant decline.
520 $a Other studies have indicated that the decline in interest in accounting programs is related more to the students' perception of accounting programs more than the 150-hour requirement. More research needs to be done to determine what factors affect a student's choice to enter the accounting profession.
520 $a There are already programs such as the American Institute of Certified Public Accounting's Champion Program (AICPA), which encourages a student membership and participation in AICPA sponsored events.
590 $a School code: 0193.
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650 4 $a Business Administration, Accounting. $3 1020666
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790 $a 0193
791 $a Ph.D.
792 $a 2003
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