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Papers by Kimberly Charron
Global Perspectives on Accounting Education, 2007
The purpose of this study is to examine the factors that drive demand for distance education (DE)... more The purpose of this study is to examine the factors that drive demand for distance education (DE) courses in accounting. Using a survey, data were collected from seventy-three accounting students regarding their satisfaction with distance education, perceptions of DE, demographic characteristics and their desire to take a DE course in accounting. We found that demand increases for full-time students, students who are further along in their education (graduate students), and for those who are more satisfied with their previous DE experiences. We also find perceptions of DE increase student demand for DE. Students with positive attitudes towards DE and those who recognized the time management benefits of DE had a higher demand for DE in accounting. Interestingly, marital status, whether individuals have children, number of hours worked, or distance living from campus had little impact on demand.
Journal of Education For Business, 2014
The demand for accountants is increasing and majoring in accounting is again very popular, but th... more The demand for accountants is increasing and majoring in accounting is again very popular, but the number of accountants taking and passing the CPA exam is not keeping pace. We approach this problem by assessing potential candidates' current progress and outlook on taking the CPA exam as well as identifying certain factors that contribute to this occurrence. We collected survey data from 181 accounting alumni who had graduated from three different business schools. Our results indicated that while the overall interest in taking the CPA exam is very high, the actual follow-through on these intentions may be somewhat problematic. Nearly 20% of graduates who want to take the exam had not accumulated the necessary credits to be licensed. Moreover, of those graduates who are "exam ready", over 40% had not taken a single part, with nearly half of those graduates having been "exam ready" for more than a year. This may be due to the flexibility of the new exam which appears to be creating a procrastination mindset. Our research indicates that specific incentives and assistance were significantly related to individuals taking the exam. We also found that the level of pressure perceived from employers and the accommodations made to take the exam are rather modest. In fact, while new hires perceive that passing the CPA exam is very important to them personally, they perceive that it is of only moderate importance to their employers. These insights should prove valuable to the accounting profession in understanding how recent graduates approach the CPA exam as well as providing certain prescriptions to increase the number of candidates working toward and passing the exam.
The purpose of this study is to examine the factors that drive demand for distance education (DE)... more The purpose of this study is to examine the factors that drive demand for distance education (DE) courses in accounting. Using a survey, data were collected from seventy-three accounting students regarding their satisfaction with distance education, perceptions of DE, demographic characteristics and their desire to take a DE course in accounting. We found that demand increases for full-time students, students who are further along in their education (graduate students), and for those who are more satisfied with their previous DE experiences. We also find perceptions of DE increase student demand for DE. Students with positive attitudes towards DE and those who recognized the time management benefits of DE had a higher demand for DE in accounting. Interestingly, marital status, whether individuals have children, number of hou rs worked, or distance living from campus had little impact on demand.
Journal of Education for Business, 2014
Critical Perspectives on Accounting, 2008
Accounting Forum, 2005
Advances in technology have impacted accounting careers with resulting changes in where, when and... more Advances in technology have impacted accounting careers with resulting changes in where, when and how accountants perform their job duties. In addition, employee attitudes towards, and need for, better work/life balance has led to more firms offering alternate work ...
Global Perspectives on Accounting Education, 2007
The purpose of this study is to examine the factors that drive demand for distance education (DE)... more The purpose of this study is to examine the factors that drive demand for distance education (DE) courses in accounting. Using a survey, data were collected from seventy-three accounting students regarding their satisfaction with distance education, perceptions of DE, demographic characteristics and their desire to take a DE course in accounting. We found that demand increases for full-time students, students who are further along in their education (graduate students), and for those who are more satisfied with their previous DE experiences. We also find perceptions of DE increase student demand for DE. Students with positive attitudes towards DE and those who recognized the time management benefits of DE had a higher demand for DE in accounting. Interestingly, marital status, whether individuals have children, number of hours worked, or distance living from campus had little impact on demand.
Journal of Education For Business, 2014
The demand for accountants is increasing and majoring in accounting is again very popular, but th... more The demand for accountants is increasing and majoring in accounting is again very popular, but the number of accountants taking and passing the CPA exam is not keeping pace. We approach this problem by assessing potential candidates' current progress and outlook on taking the CPA exam as well as identifying certain factors that contribute to this occurrence. We collected survey data from 181 accounting alumni who had graduated from three different business schools. Our results indicated that while the overall interest in taking the CPA exam is very high, the actual follow-through on these intentions may be somewhat problematic. Nearly 20% of graduates who want to take the exam had not accumulated the necessary credits to be licensed. Moreover, of those graduates who are "exam ready", over 40% had not taken a single part, with nearly half of those graduates having been "exam ready" for more than a year. This may be due to the flexibility of the new exam which appears to be creating a procrastination mindset. Our research indicates that specific incentives and assistance were significantly related to individuals taking the exam. We also found that the level of pressure perceived from employers and the accommodations made to take the exam are rather modest. In fact, while new hires perceive that passing the CPA exam is very important to them personally, they perceive that it is of only moderate importance to their employers. These insights should prove valuable to the accounting profession in understanding how recent graduates approach the CPA exam as well as providing certain prescriptions to increase the number of candidates working toward and passing the exam.
The purpose of this study is to examine the factors that drive demand for distance education (DE)... more The purpose of this study is to examine the factors that drive demand for distance education (DE) courses in accounting. Using a survey, data were collected from seventy-three accounting students regarding their satisfaction with distance education, perceptions of DE, demographic characteristics and their desire to take a DE course in accounting. We found that demand increases for full-time students, students who are further along in their education (graduate students), and for those who are more satisfied with their previous DE experiences. We also find perceptions of DE increase student demand for DE. Students with positive attitudes towards DE and those who recognized the time management benefits of DE had a higher demand for DE in accounting. Interestingly, marital status, whether individuals have children, number of hou rs worked, or distance living from campus had little impact on demand.
Journal of Education for Business, 2014
Critical Perspectives on Accounting, 2008
Accounting Forum, 2005
Advances in technology have impacted accounting careers with resulting changes in where, when and... more Advances in technology have impacted accounting careers with resulting changes in where, when and how accountants perform their job duties. In addition, employee attitudes towards, and need for, better work/life balance has led to more firms offering alternate work ...