Continuing professional education and its impact on the practices and careers of certified public accountants

Abstract

This research effort was intended to determine the perceived value that continuing professional education has on the careers or practices of certified public accountants licensed in Louisiana. A researcher designed survey incorporated both Likkert type scale responses and open ended questions. The survey was electronically administered to the membership of the Louisiana Society of Certified Public Accountants. The survey focused on the perceived value of and attitudes toward continuing professional education, as well as the desirability of specific methods of delivery. The results of the survey indicated that certified public accountants believe continuing professional education has value. The results also show that certified public accountants have a positive attitude towards continuing professional education. In addition, certified public accountants considered themselves an expert or having an area of specialization in accounting. Two methods of delivery were perceived to be desirable based on two dimensions, effectiveness and preference. Both methods of delivery, “Practical workshops in which there is hands-on learning,” and “Small group tutorial sessions that are interactive between the expert and the audience” rated “Somewhat” on a five point scale including “Not at all effective/ preferred,” “Not very effective/ preferred,” “Don’t know/Neutral,” “Somewhat effective/preferred,” “Very effective/preferred.” Although age and years in practice were two factors found to be significant between certified public accountants that are employed in public accounting and those certified public accountants in non-public employment, no other categories were found to be significant. In addition, no difference in perception about continuing professional education exists between certified public accountants that consider themselves an expert or have an area of specialization and those certified public accountants that do not have an area of expertise in accounting.