IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v16y2007i4p365-378.html
   My bibliography  Save this article

Accountants' Perceptions of the Effectiveness of Mandatory Continuing Professional Education

Author

Listed:
  • Susan Wessels

Abstract

All states in the USA have adopted mandatory continuing professional education (CPE) for accountants. This paper examines whether accountants perceive the mandatory CPE program in North Carolina to be effective. While there may be disagreement about what makes a program effective, if the participants do not view the program as being effective, they are less likely to actively participate in the program (for example, by not choosing challenging courses or by not fully paying attention in class). A survey of 1,957 North Carolina Certified Public Accountants showed that mandatory CPE was effective for most practitioners but that there were many barriers that prevented it from being fully effective. By reducing these barriers, the CPE program could be made even more effective.

Suggested Citation

  • Susan Wessels, 2007. "Accountants' Perceptions of the Effectiveness of Mandatory Continuing Professional Education," Accounting Education, Taylor & Francis Journals, vol. 16(4), pages 365-378.
    • Handle: RePEc:taf:accted:v:16:y:2007:i:4:p:365-378
    DOI: 10.1080/09639280701646539
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09639280701646539
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639280701646539?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Abdel K. Halabi, 2015. "Australian Rural Accountants' Views on How Locally Provided CPD Compares with City-based Provision," Accounting Education, Taylor & Francis Journals, vol. 24(6), pages 539-554, December.
    2. Paisey, Catriona & Paisey, Nicholas J., 2020. "Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    3. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:16:y:2007:i:4:p:365-378. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.