CPAs' Evaluations of Accounting Graduates: An Empirical Investigation of Face-to-Face and Online Degrees

Abstract

Student demand for online education is strong, with percentage growth in online education far outpacing percentage growth in higher education as a whole. Given the significance of the investment that students make in their education, questions arise as to whether CPAs recruiting for an entry-level accounting position view face-to-face and online degrees from traditional and online universities equally. This research addresses these questions through an experimental design in which the instructional context (the delivery method and type of institution) is manipulated at three levels. Results indicate that CPAs are most likely to pursue a candidate having earned a degree in a face-to-face classroom setting from an institution with a traditional campus. CPAs are more likely to pursue a candidate who earned a degree online from a university with a traditional campus than a candidate who earned a degree online from a university without a traditional campus. Additional data lends insight into possible sources of these differences. For example, CPAs view face-to-face education as superior on several dimensions of skill development. CPAs also have more confidence in rigor, academic integrity, and the level of career preparation of candidates when the degree is earned in a face-to-face setting.