Three Types of Business School Accreditation and their Relationships to CPA Exam Scores of Graduates

Authors

  • John Morgan Winona State University
  • J. Lawrence Bergin Winona State University
  • Larry Sallee Winona State University

Keywords:

Accreditation, CPA exam,

Abstract

This research explores relationships between “business school accreditation” and average CPA exam scores of graduates from each of several types of accredited business programs. Our findings show graduates of AACSBInternational accredited programs have significantly higher CPA exam scores than do graduates from other types of accredited and unaccredited business programs. Somewhat surprisingly, graduates from ACBSP and IACEB accredited programs do not have average CPA exam scores higher than those of graduates of unaccredited business programs. More surprisingly, average CPA exam scores of graduates from ACBSP accredited programs are actually lower than those of graduates from unaccredited business programs on average.

Author Biographies

John Morgan, Winona State University

John Morgan is a professor in the department of accounting at Winona State University. He received his Ph.D. in accountancy from the University of Nebraska-Lincoln. His current research interests include the financial reporting issues related to intellectual capital, accreditation standards at business schools, CPA exam success factors, and measuring teacher effectiveness. He has published in Business Education Digest, Midwestern Business and Economic Review, Advances in Business Research, Journal of 21st Century Accounting, Journal of Business and Leadership, Clarion Business and Economic Review, and Learning and Teaching in Higher Education-Gulf Perspectives.

J. Lawrence Bergin, Winona State University

J. Lawrence Bergin is a professor in the department of accounting at Winona State University. He received his
MBA from Northeastern University. His current research interests include business school quality and  accreditation. He has published in AAA’s Issues in Accounting Education, Midwestern Business and Economic Review, Journal of 21st Century Accounting, Journal of Business and Leadership, and Journal of the Academy of Marketing Science.

Larry Sallee, Winona State University

Larry Sallee is a professor in the department of accounting at Winona State University. He received his DBA from U.S. International University. His current research interests are related to business school accreditation. He has published in Midwestern Business and Economic Review, Journal of 21st Century Accounting, and Journal of Business and Leadership.

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Published

2012-12-05

Issue

Vol. 3 No. 1 (2012)

Section

ABR Journal Articles

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