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Demographic challenges facing the CPA profession

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  • Grant, Julia

Abstract

Prior research (Young, 1995) using AICPA and census data illustrated a level of maturity in the accountancy profession, with numbers of CPAs increasing dramatically within the population from the early 20th century. This work also illustrated strong growth in AICPA membership, and reported a shift in the activities of the AICPA members. Corporate practice was growing more quickly and public practice growing only very slowly, sometimes shrinking. The current paper examines 10 additional years of AICPA data and gathers further economic and demographic U.S. census data to explore these patterns and related issues. The professional membership of the AICPA continues to have relatively flat growth overall, and public practice has continued to decline relative to other pursuits of AICPA members. When the data are split into gender and age cohorts, different patterns are detected and challenges identified for continued involvement in the profession as defined by AICPA membership.

Suggested Citation

  • Grant, Julia, 2008. "Demographic challenges facing the CPA profession," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 47-61.
    • Handle: RePEc:eee:reacre:v:20:y:2008:i:c:p:47-61
    DOI: 10.1016/S1052-0457(07)00203-2
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    Cited by:

    1. Dean Neu & Gregory D. Saxton, 2023. "Building Ethical Narratives: The Audiences for AICPA Editorials," Journal of Business Ethics, Springer, vol. 182(4), pages 1055-1072, February.
    2. Valerii Zhuk & Serhii Ostapchuk & Natalia Golub, 2023. "Causes and Consequences of the Formation and Development of the Institute of Professional Accountants," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 23-28, June.

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