The Effect of the Level of Accounting Degree Obtained on Recruiters’ Perceptions of Accounting Graduates
Document Type
Article
Publication Date
2008
Publication Title
Academy of Accounting and Financial Studies Journal
ISSN
1528-2635
Abstract
Most states have a 150-hour coursework requirement to qualify to take the CPA exam or become licensed, but the requirements do not mandate a master’s degree. Students planning to take the CPA exam must obtain additional hours by taking more courses, but not all students pursue a master’s degree. This study is divided into two phases. The first phase examines whether recruiters of accounting graduates pursue a student receiving a master’s degree more aggressively than a student receiving a bachelor’s degree. The results show no difference in how actively a graduate is recruited based on the level of degree obtained. The second phase examines the relative importance that recruiters place on certain characteristics of the recruit. The results show that recruiters feel that a master’s degree is not important, but communication skills and computer skills are important. Master’s degree programs need revision to make them valuable to recruiters, and accounting programs need to broaden the goals of their curricula. The results provide useful information to administrators who are making changes to their curricula because of the 150-hour requirement. The results also provide students and companies that plan to hire accounting graduates with useful information to plan their education and recruiting tactics, respectively.
Recommended Citation
Metrejean, Eddie, Cheryl Metrejean, Morris H. Stocks.
2008.
"The Effect of the Level of Accounting Degree Obtained on Recruiters’ Perceptions of Accounting Graduates."
Academy of Accounting and Financial Studies Journal, 12 (1): 41-58: DreamCatchers Group.
https://digitalcommons.georgiasouthern.edu/account-facpubs/175
Comments
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