CPA credential perceptions: a case study of Hispanic accountants

One of the recommendations of The Pathways Commission report was to increase the number of diverse entrants into the accounting profession. While the Commission's recommendation is commendable, the lack of diversity in the accounting profession is not a new problem. Hence, the accounting profes...

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Bibliographic Details
Published in:Accounting Education 2017-01, Vol.26 (1), p.54-77
Main Authors: Gabre, Helen G., Flesher, Dale L., Ross, Frank
Format: Article
Language:English
Subjects:
150-hour requirement
Accountants
Accounting
African American CPAs
Career Choice
Case Studies
Correlation
CPAs
Credentials
Disproportionate Representation
Economic Factors
Employment Potential
Employment Qualifications
Gender Differences
Hispanic Americans
Hispanic CPAs
Incentives
Licensing Examinations (Professions)
Minority CPAs
Minority Groups
Online Surveys
Role Models
Statistical Analysis
The CPA credential
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Summary:One of the recommendations of The Pathways Commission report was to increase the number of diverse entrants into the accounting profession. While the Commission's recommendation is commendable, the lack of diversity in the accounting profession is not a new problem. Hence, the accounting profession has attempted to address the underrepresentation of minority Certified Public Accountants (CPAs) for many years. To this end, organizations such as American Institute of CPAs (AICPA), National Association of Black Accountants (NABA), Association of Latino Professionals in Finance and Accounting (ALPFA), and the Ph.D. Project have provided different types of support to alleviate the problem. However, the numbers are still disturbingly low. This is particularly true for Hispanic accountants. Therefore, the purpose of this study was to examine Hispanic accountants' perception of the CPA credential. While the results indicate that gender, exam affordability, and job incentives are positively associated with the likelihood of being a CPA, the 150-hour requirement was not perceived as a hindrance for certification.
ISSN:0963-9284
1468-4489
DOI:10.1080/09639284.2016.1274910