Evaluation of an accounting programme for the purpose of improving the passing rates of CPA examination and meeting CPA supply shortage in the Texas Lower Rio Grande Valley

Abstract

This paper presents the case of an accounting degree programme of a small business school in the Texas Lower Rio Grande Valley (LRGV). It provides simple complementary methodologies to evaluate the compatibility of an accounting degree programme relative to other accounting degree programmes in the University of Texas System, discusses the determinants of passing rates of CPA exam, estimates the demand and supply of CPAs in the region, and provides recommendations. The value of this case is derived from its simple framework that could be applied to accounting programmes affiliated with other university systems in Texas and elsewhere.