Curricular change in response to the 150 hour law for CPA exam candidates, a case study of business departments at three colleges

... education for CPA Exam Candidates In the 1970’s, Hawaii and Florida passed legislation that required 150 hours of education to sit for the CPA exam In 1981, Utah passed a similar law (AICPA, 2002) Although... education and cautioned program administrators to “anticipate dynamic curricular change that will strain traditional conceptualization of how best to manage education changes for the discipline”... this exam and entering the profession Following is a history of the CPA exam and the events leading up to the 150- Hour Law History o f Accounting Education and the 150- Hour Law In the nineteenth

NOTE TO USERS Page(s) missing in number only; text follows. Page(s) were scanned as received. 177 This reproduction is the best copy available. ® UMI R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. CURRICULAR CHANGE IN RESPONSE TO THE 150-HOUR LAW FOR CPA EXAM CANDIDATES: A CASE STUDY OF BUSINESS DEPARTMENTS AT THREE COLLEGES by Courtney Baillie A DISSERTATION Presented to the Faculty of The Graduate College at the University of Nebraska In Partial Fulfillment of Requirements For the Degree of Doctor of Philosophy Major: Administration, Curriculum and Instruction (EducationLeadership and Higher Education) Under the Supervision of Dr. Barbara Y. LaCost Lincoln, NE November, 2003 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. UMI Number: 3116560 INFORMATION TO USERS The quality of this reproduction is dependent upon the quality of the copy submitted. Broken or indistinct print, colored or poor quality illustrations and photographs, print bleed-through, substandard margins, and improper alignment can adversely affect reproduction. In the unlikely event that the author did not send a complete manuscript and there are missing pages, these will be noted. Also, if unauthorized copyright material had to be removed, a note will indicate the deletion. ® UMI UMI Microform 3116560 Copyright 2004 by ProQuest Information and Learning Company. All rights reserved. This microform edition is protected against unauthorized copying under Title 17, United States Code. ProQuest Information and Learning Company 300 North Zeeb Road P.O. Box 1346 Ann Arbor, Ml 48106-1346 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. DISSERTATION TITLE C u r r ic u la r Change In R e sp o n se t o t h e 150-H ou r Law f o r CPA Exam Cand i d a t e s : A C ase S tu d y o f B u s i n e s s D e p a r tm e n ts a t T h ree C o l l e g e s BY C o u rtn ev B a l l l l e SUPERVISORY COMMITTEE: pproved Date Signature B arb ara Y. L aC ost Typed Name iignafttre M a r ily n L . Grady Typed Name -,P /(y ^--------------^ Y< , Signature A la n T. S e a g r e n Typed Name iber- a # z co 3 ignature Jam es F . Brow n, J r Typed Name Signature Typed Name Signature Typed Name GRADUATE COLLEGE R ep ro d u ced with p erm ission of the copyright ow ner. Further reproduction prohibited w ithout perm ission. CURRICULAR CHANGE IN RESPONSE TO THE 150-HOUR LAW FOR CPA EXAM CANDIDATES: A CASE STUDY OF BUSINESS DEPARTMENTS OF THREE COLLEGES Courtney Baillie, Ph.D. University of Nebraska, 2003 Advisor: Barbara Y. LaCost In the early 1990’s, Iowa and Nebraska passed legislation that requires 150 hours of higher education to be eligible to take the Uniform Certified Public Accountants Examination. At large universities, accounting students can matriculate into Master’s of Accounting programs to meet the requirement of the law. However, many small colleges and universities do not offer graduate accounting degrees and need to adapt undergraduate accounting programs to meet the requirements of the 150-Hour Law. This process requires redesigning of curriculum by accounting faculty and department chairs. Revised programs need to meet state specifications, as well as student expectations, for accounting graduates to be eligible to take for the CPA exam. The purpose of this case study was to describe the process and the issues that emerged in the business departments of three small colleges as they adapted their accounting programs to comply with the educational requirements of the 150-Hour Law. The grand tour question for this case study was: How do stakeholders at three small colleges describe the process and issues that emerge from adapting their respective institutions’ accounting programs to comply with 150-Hour law? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Qualitative research methods were used to collect and analyze the data. The researcher interviewed three business department chairs, three accounting professors and three recent graduates of three small colleges from February through April of 2003. The interview transcripts were coded to analyze the data, and four themes emerged from this process. The study’s findings were grouped under four main themes: constructing the path, on the path to the goal, guiding the routes and paths, and the finish line. Subthemes and categories provided support for the main themes and expressed in the participants’ words. The summary and conclusions were presented. The business department of each college demonstrated a unique strength during the process of adapting their accounting programs to comply with the 150-Hour Law. One college revised their accounting major to provide more courses for students. Further, faculty at this institution advised students o f the options available to pursue their education, including graduate school. The second college consulted students when designing a 150-Hour undergraduate accounting program. The third college developed an accounting program that allowed students to earn 150 credit hours in four years at no additional tuition. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. ACKNOWLEDGMENTS I wish to sincerely thank the following individuals: Scot, my husband, soul mate and best friend. Your support and love for the past fifteen years, especially the past five, has kept me going through the tough times. I couldn’t have done this without you. Reed and Quinn, my children and lights of my life. You have turned out amazingly well even though you have never had homemade cookies. Both of you are creative, bright, funny and special in your own way. Yes, I’m finally done. Mom, my confidante, who can tell by my voice how I am feeling. Thanks for always being there. Rich, my “boss” and cheerleader. You pushed me to write when I did not feel like it and provided empathy and emotional support. Barbara, my advisor. You taught me what research was and turned an accountant into a writer. Imagine that. My committee. Thank you for seeing this project through and providing guidance. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. TABLE OF CONTENTS PAGE I. INTRODUCTION ........ 1 Statement of the Problem ...... Purpose................... Significance of the Study.............. Research Question.................. Delimitations................... Limitations................. Definitions.................... II. 3 3 4 4 ...5 5 6 REVIEW OF LITERATURE ........................ 8 8 Organizational Change....................................... Change in the Higher Education Arena ........................... 13 Institutional Change ........................ 13 ...................... ....16 Curricular Change Accounting Education Change................... 20 History of Accounting Education and the 150-Hour Requirement 20 Reaction to the 150-Hour Requirements ...............................24 Early 1990’s ................ 25 Mid to Late 1990’s............................................................... 26 2000 to present................................ 29 III. METHODOLOGY.............................. ..................... Design of the Study Investigator’s Biases....................................... Procedures.................................. Interviews.................. Protection of Participants ..... Site Selection........................... Participant Selection................ Tri angulation .................... Data Reduction, Analysis and Synthesis IV. FINDINGS 33 ..... ....................... 33 35 35 .36 37 .......38 39 39 40 43 Descriptions of Sites..................... 43 Tanner College.................................................................................. 43 Marshall State College .............................................................. 45 ii R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Plains College ....... Descriptions of the Participants ............... Business Department Chairs............................. Tonya ......... M ichael................................................ Paul ...... Accounting Faculty ..... ......... Tom.. M ark ....... Peter ..... Recent Graduates .................................................... Taylor...... .................................................... Mary.. .................................. Parker................................................ Answers to Research Questions................. V. 46 47 47 47 48 48 48 48 49 49 50 50 50 50 .....51 THEMES............................ 57 Constructing the Path ...... 58 Environment for Path-Building.................... 58 Collegiality & Animosity.................. ....58 College Red Tape..................... 60 Within the Department.........................................................62 No Big D eal ................ 63 Status Quo.............................................................................64 Outside Influences........................................ 65 The Exam.............. 66 State Board .................................................................. 69 Committee Insight................................................... 71 On the Path to the Goal................................................. 74 The Goal................... j.............................. 74 Different Paths.................................. 76 Double Major................. 77 Academic M inor ........................................................77 Additional Accounting Classes ........ 78 Internships....................... 78 Elective Courses ........ 80 Graduate Degree or Undergraduate Hours?....................... 80 How Long on the Path? ..... 84 The Elite (Who is on the Path) ....................................................87 Working Overtime ....... ..92 Faculty Workload .................... 92 Load upon Hours.................................... 95 Guiding the Routes and Paths............................. 97 Flexible Avenues.......................... 98 iii R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Plans & Packages... ............... 100 .......................... .103 Beyond Traditional Scheduling Students F irst ..... 106 The Finish Line............................. ............... ........................................... ..113 113 Opportunities and Placement................ First Reactions to Final Reflection: A Continuum .......... 120 Initial Thoughts .............. 120 Question, but Accept ....... 122 Mixed Bag........................................... 125 Works Well/Worth I t .............. 128 VI. SUMMARY AND CONCLUSIONS ......................... 130 ........................ 131 Constructing the Path ...................... ..133 On the Path to the Goal Guiding the Routes and Paths.............. 134 ..................... 135 The Finish Line.... ...136 Comparison of Sites and Participants................. Implications of Study ..... 138 Recommendations for Future Research ................................................140 REFERENCES...................... 142 APPENDIXES..................... 147 Appendix A: Interview Protocols and Demographic Data Form s......................147 Appendix B: Pilot Study ............................. ..160 Appendix C: Interview Protocols Used in Pilot Study ......................... 178 Appendix D: Informed Consent Form and Institutional Review Board ..................... ...189 Documents Appendix E: Coding Grid......................... 193 Appendix F: Accounting Program Comparison................ 221 Appendix G: Nebraska and Iowa Education Requirements for a CPA Certificate....................... 222 Appendix H: Audit Report .................... 223 iv R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. CHAPTER I INTRODUCTION In academic disciplines, college coursework is designed to prepare students for entry into their careers. Educators in professional programs are charged with designing curriculum that meets state requirements or prepares students for passing professional, standardized examinations. For example, law school curriculum is expected to prepare students to pass the Bar Examination, and the culmination of medical school occurs when students pass the state boards. Coursework in education is designed to meet state certification requirements. In these situations, academic curriculum is intertwined with topics deemed essential by the state. Likewise, most post-secondary undergraduate accounting programs have created the curricula to prepare students for the Uniform Certified Public Accountant Examination (CPA Exam). The typical accounting student completes 24 to 30 hours of accounting courses in addition to other business and general education classes. Prior to the 1990s, earning a bachelor’s degree was sufficient to meet the education requirement to be a CPA exam candidate. The average undergraduate degree requires 125 credit hours. In 1988, in response to growing criticism of the emphasis on discipline-specific coursework for focus of accounting graduates, the members of the American Institute of Certified Public Accountants (AICPA) approved an amendment to its bylaws. This amendment, which went into effect in the year 2000, required that new applicants have completed 150 hours of higher education to be eligible for membership (American Institute of Certified Public Accountants [AICPA], 1988). The amendment’s intent was R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. to promote a broader, more comprehensive education for accounting professionals. Previously, any person who passed the CPA exam was eligible for membership in the AICPA. As a result of the increased education requirement to join the AICPA, many State Societies of CPAs began promoting legislation to require the same education requirement to take the CPA exam. Individual states vary regarding the specific requirements to become a CPA. All require passage of the CPA exam, and most require one to two years of work experience. Currently, forty-five states have enacted legislation that mandates CPA exam candidates to complete 150 credit hours before they take the exam. This legislation parallels the AICPA’s membership education requirement that became effective in 2000. Of the 45 states that have passed the 150-Hour law, the legislation is currently in effect in 40 of these states. In the remaining five states the law will become effective at a future date (AICPA Online, 2002). Increasing the educational requirements for CPA exam candidates directly impacts higher education institutions that offer degrees in accounting. For schools with graduate accounting programs, students can matriculate into a Master’s degree program. Some larger institutions already had five-year accounting programs in place before the passage of the 150-Hour Law. However, small undergraduate colleges, those with enrollments of less than 5000 students, often do not offer graduate accounting programs. Therefore, students at small colleges do not have the option to earn a Master’s in Accounting at the undergraduate institution. This disparity may have led to Wallace’s R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. (1996) comment: “The 150-Hour initiative has been viewed by some as a ‘klondike’ for larger institutions but a ‘death penalty’ for smaller institutions” (p. 151). In 1991, Nebraska was the fourteenth state to enact the 150-Hour Law under Section 1-116 of the Public Accountancy Act. The education requirement took effect in 1998, giving institutions and CPA exam candidates a seven-year phase-in period. Iowa passed legislation in 1992, which took effect in 2001 under Section 542.5 of the Iowa Code. Have accounting programs in small colleges in these two states survived the “death sentence” given to them by critics of the 150-Hour Law? This research explored three small institutions that successfully adapted their accounting programs to the 150-Hour requirement in these two states. Statement of the Problem Many small colleges and universities do not offer graduate degrees in accounting and need to adapt undergraduate accounting programs to meet the requirements of the 150-Hour Law. This process requires redesigning of curriculum by accounting faculty and department chairs. Revised programs need to meet state specifications, as well as student expectations, for accounting graduates to be eligible to sit for the CPA exam. Purpose The purpose of this case study was to describe the process and the issues that emerged in the business departments of three small colleges as they adapted their accounting programs to comply with the educational requirements of the 150-Hour Law. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 4 Significance of the Study Most small colleges that offer business degrees find it necessary to adapt the accounting programs to meet the 150-Hour requirement in order to stay competitive and meet student expectations. This study provided information about issues that emerged during the curricular change process. Colleges in states in which the law has been enacted, but is not yet effective, may find the results of this study useful as they examine their own accounting programs to determine what changes will be warranted when the 150-Hour Law goes into effect. For colleges in states where the requirement is already in effect, the study may provide insights on their own curricular change process. Research Question The grand tour question for this case study was: How do stakeholders in the business departments at three small colleges describe the process and issues that emerge from adapting their respective institutions’ accounting programs to comply with 150Hour law? The following sub-questions were also explored: • How have the business departments of three small colleges adapted their accounting programs to the 150-Hour Law to qualify for the CPA exam? • Who were the key players in the curricular change process? What roles did they play? • How do accounting professors describe the curricular change process brought on by the law? • How do business department chairs describe the impact the law had on the accounting program? ® How do recent graduates of revised accounting programs describe their educational experience? • What are participants’ beliefs about the role of the CPA exam in determining curriculum? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. Delimitations The researcher chose to focus on select participants at three institutions in a relatively small geographical area. Setting parameters for the study provided the opportunity for in-depth analysis of the participants’ perceptions of the 150-Hour Law and its impact on their institution’s curriculum. However, by placing boundaries on the study, the data collected provided a limited opportunity for comparing and contrasting responses between institutions. In addition, as only three participants at each institution were interviewed, their remarks represented individual viewpoints and perceptions. Because of the narrow focus of the study, its findings cannot be generalized to other institutions or individuals. Limitations The data collected in this study were obtained from interviews with participants and represent the opinions and perceptions of those individuals at a certain point in time. In addition, what the participants chose to share and what they chose to withhold from the researcher have an impact on analysis of the data. In qualitative studies, the researcher is the primary data collection instrument (Merriman, 1998). Therefore, the results represent the researcher’s interpretations of the participants’ responses. This approach provides descriptive data. The human element in all aspects of the research creates potential for subjective analysis. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. Definitions Below are the definitions of terminology used in this study: 150-Hour Law (Rule, Requirement) - State legislation mandating that 150 hours of postsecondary education be completed before an individual may take the CPA Exam. States vary on the implementation of the requirement and the number of credit hours allocated to general education, business and specific accounting courses. Accounting program - a set of college-level courses designed by an institution of higher education to impart skills and knowledge about accounting and business. The accounting program can be a separate academic major or minor, or a concentration within business administration. American Institute of Certified Public Accountants (AICPA) - The national professional association of CPAs. This organization is responsible for writing and grading the uniform CPA examination. Certified Public Accountant (CPA) - A professional who holds a license to practice public accounting. To become licensed, an individual must pass the CPA examination and meet the state’s work experience requirement. CPA Examination - A uniform national examination administered by state boards of public accountancy. The two-day written exam is administered twice a year and currently contains the following four sections: (1) Law and Professional Responsibility, (2) Auditing, (3) Accounting Reporting and Taxation and (4) Financial Reporting for Business Entities. In February 2004, the exam will move to a computerized format with R ep ro d u ced with p erm ission o f the copyright ow ner. Further reproduction prohibited w ithout perm ission. 7 testing available every month. In addition, the topics covered in the exam will be broadened to include other business disciplines, such as economics and finance. Private Accounting - a profession that involves preparing and communicating financial information for an organization. Job titles include controller, treasurer, cost accountant and chief financial officer. Public Accounting - a profession in which the main activities are auditing financial statements of organizations, preparing of and planning for income taxes, and providing consulting services. Public accounting firms employ CPAs and range in size from a sole proprietorship to international firms, known as the Big Four. Small College - a post-secondary institution with student enrollment of less than 5000 that primarily grants baccalaureate degrees. State Boards of Public Accountancy - government agencies that administer the CPA exam and issue CPA certificates and permits to practice public accounting. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 8 CHAPTER II REVIEW OF LITERATURE The purpose of this study was to describe the process and the issues that emerged in the business departments of three small colleges as they adapted their accounting programs to comply with the educational requirements of the 150-Hour Law. The first topic of the literature review examines the concept of organizational change. Next, the scope is narrowed to look at change in higher education, starting at the institutional level and proceeding to the curricular level. Finally, the scope is further narrowed to the topic of accounting education. First, the history o f the CPA exam is explained, as well as the reasoning behind the 150-Hour Law. Lastly, research about the 150-Hour Law since its passage is summarized. Organizational Change Change is an “elusive” concept that is difficult to accurately measure (Kanter, 1983, p. 487). One perspective of organizational change, perhaps the oldest and most widely-known, is referred to as organizational development (Ott, 1996). According to Grieves (2000), the seeds of organizational development as its own discipline were planted following World War II. At this time, an “altruistic concern for people in organizations” (p. 56) began to develop. By the late 1960’s, organizational development became a subject in its own right. According -to Ott (1996), organizational development is based on social science research within a “prescriptive value framework (p. 439)”. The discipline, which follows set guidelines, is concerned with deep and enduring change. Organizational development R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 9 requires a long-term commitment to improve an entity’s problem-solving, and often enlists the guidance of a change agent (Ott). By the 1990’s the discipline of organizational development had recognized that effective change was a collaborative process requiring participation by those impacted by the change (Grieves, 2000). This stakeholder approach brought about an awareness of the political process, which was thought to either further or impede the progress of change efforts. According to Grieves (2000), one of the movements in organizational development in the past 20 years has been a shift in focus from training to organizational learning. This concept of an organization that learns is key to managing change in the 21st century. Senge (1990) defines a learning organization as one that is “continually expanding its capacity to create its future” (p. 507). For an organization to truly excel, an environment needs to be created where people have the commitment and capacity to learn. Senge has outlined five elements, or disciplines, that a learning organization must adopt. These disciplines must not be developed on a piece-meal approach, but collectively. The following three paragraphs describe Senge’s five disciplines of a learning organization. Systems thinking, or an “underlying worldview” (p. 508), is the first and over­ aching characteristic of a learning organization. Most people have been taught to break down problems into smaller, manageable pieces. However, this represents the antithesis of systems thinking. A conceptual framework should be developed so organizational members can see the ‘big picture’ clearly, and thus see how to change it. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. The second discipline of a learning organization is personal mastery, a process of clarifying personal vision and seeing reality without bias. According to Senge (1990), personal mastery “fosters personal motivation to continually learn how our actions affect our world” (p. 508). Overcoming mental models is the third element of the learning organization. Mental models represent the way individuals view reality and are based on deeply embedded assumptions. Change is often thwarted because it conflicts with the mental models of the organizational members. Although personal mastery and mental models focus on the individual’s thought processes, Senge’s final two disciplines, building a shared vision and team learning, focus on the organization as a whole. Building a shared vision unites people and motivates them to excel. Creating a vision cannot be mandated by leaders, but developed at all levels to foster genuine commitment. Team learning involves abandoning mental models and entering “true dialogue” (p. 509) among organizational members. Team learning develops systems thinking skills that emerge from setting aside individual viewpoints. Although Senge (1990) focused on characteristics that create an organization ready for change, others have focused on the causes of change. Beckhard and Pritchard (1992) identified five themes that cause change in organizations. The following five paragraphs describe these themes. The first theme involves a change in mission that is derived from the organization’s leaders and is directed at examining the fundamental purpose of the entity. Federal Express provides an example from industry. The company changed its mission from package delivery services to transportation provider. This shift in mission caused a R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 11 change in outside image, as well as, internal operations. Before the change, Federal Express shipped packages using the shortest direct route. While afterwards, the company used Memphis as its hub that allowed tracking of each package’s whereabouts. The second cause of change stems from an organizational need to increase market share to stay competitive. This need causes a change in an entity’s identity and is usually the result of external pressure or technological advances. A shift in identity requires a change in the outward appearance of the organization, such as a new logo or advertising campaign. However, Beckhard and Pritchard (1992) stressed that a visible commitment from the organization’s leaders is essential to address the attitudes and resistances from other organization members. Although a change in identity is focused on how the organization is perceived by others, a change in the way o f work focuses on the internal operations of the business and how activities are organized. This type of change should be made explicit by management and requires an environment that rewards learning. Relationships with key stakeholders is another reason organizations change, according to Beckhard and Pritchard (1992). Many organizations make conscience decisions to change relationships with their suppliers and customers. For example, an organization wishes to move towards a partnering relationship with its major supplier. This change can cause many smaller changes throughout organizations. Information that was once confidential can now be shared, and accounting practices may need to be altered. A change in culture is the final and most subtle of organizational changes described by Beckhard and Pritchard (1992). To shift the values and assumptions held by R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 12 an organization requires enormous changes in the attitudes, behaviors and rewards of its members. Explicit communication and educational activities are essential to overcome the usually strong resistance to culture change. According to Beckhard and Pritchard (1992), the five themes of change described previously are interconnected, but one theme usually leads. Kanter (1982) also identified five themes, or “building blocks” of change, but believes they all must be present to create and sustain successful change in an organization. The first element of organizational change involves departures from tradition. These activities often occur at the lower levels of an organization when an unplanned opportunity occurs. This type of an event allows entrepreneurs to demonstrate new ways to solve problems. If an organization strives to be innovative, it should allow a flexible environment where departures from tradition can occur (Kanter, 1982). A crisis, or “galvanizing event”(p. 496) that requires a response, is the second element of successful organizational change. Often traditional solutions either do not solve the crisis or will not be accepted by external parties. This situation calls for a more in n o v a tiv e solution to come forward. While change stemming from a crisis may be chaotic, it provides an opportunity to bring the organization into the change process. Strategic decisions made by strong leaders can turn the new strategies developed by the entrepreneurs into official plans. Thus, the third element of successful change, strategic decisions, helps create a vision and provide direction for organization members. In addition, these decisions help set into motion the next two forces of change: individual prime movers and action vehicles (Kanter, 1982). R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Commonly called change agents or champions, new strategies need these individuals’ power and commitment to solidify the change. Prime movers should send a clear and consistent message to the members of the organization that they believe in the new strategy. In addition to strong leadership, change also needs an infrastructure to support it. Training, communication and rewards provide mechanisms so change can be accomplished (Kanter, 1982). The concept of organizational change is complex and multi-faceted. Theories about precipitators and impact of change are numerous. According to Grieves (2000), in the past decade, the traditional organizational development approach to change has been criticized as being too linear. Currently, change models have evolved from linear and destination-oriented to temporal and process-oriented. Senge’s learning organization, Beckhard and Pritchard’s themes of change , and Kanter’s building blocks of change all provide examples of innovative approaches to organizational change. Change In The Higher Education Arena Institutional Change Change theories are often described in their application in the business world. While many business theories, such as strategic planning and environmental scanning, eventually find their way to higher education, colleges and universities differ greatly from for-profit organizations. Thus, transferring business practices to higher education without taking into account these differences usually will not provide desired results. Kezar (2001) provides two main reasons to develop a distinctive approach to change in institutions of higher education. First, overlooking the unique characteristics of R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 14 college and universities may cause analysis and strategy errors. Second, members of the academy will not likely be engaged in change efforts if they are implemented using concepts that are inconsistent with their values. Bimbaum (1991) identified several distinguishing traits of higher education institutions that impact organizational change which are described in the following paragraph. Colleges and universities are relatively independent of, though not immune to, their environments. The unique culture of the academy is values-driven, and institutional status and image are more important than generating revenue. A system of shared governance results in multiple power and authority structures, which in turn results in complex decision-making processes. Compared to business and industry, higher education has extremely low employee turnover. This can be attributed to individuals’ commitment to the institution and the tenure system. Given these characteristics, higher education is best interpreted through cultural, social-cognition and political models of change (Kezar, 2001). Morgan (1986) described cultural change as a slow, long-term process that occurs naturally in response to the human environment and results in the alteration of values and beliefs. Members of the academy often view their employment as a long-term commitment, and higher education emphasizes values. Given these two characteristics, cultural models seem appropriate for analyzing change. Social-cognition models focus on learning and mental processes and emphasize multiple interpretations (Kezar, 2001). This approach to change complements higher education’s characteristics of ambiguous goals and complex decision-making processes. Political theories see change as a result of conflict, which is inherent in human R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 15 interaction. Changes are brought about by bargaining, persuasion, influence and power (Bolman & Deal, 1991). Higher education’s system of shared governance and conflicting administrative and professional values lend themselves to the political theories o f change (Kezar). By combining different theories of change, Kezar (2001) developed a set of research-based principles applicable to higher education institutions. Among these are: • “Be aware of how institutional culture affects change • Construct opportunities for interaction to develop new mental models • Be open to a disorderly process • Connect the change process to the individual and institutional identity • Create a culture of risk and help people in changing belief systems • Realize the strategies for change vary by change initiative” (p. 4). Bonvillian and Murphy (1996) also examined change in higher education by studying successful small colleges that overcame obstacles. In the 1980’s most liberal arts colleges were confronted with “declining enrollments, limited resources, a weakened public image, unstable administration, and a lack of direction (p. 124).” The colleges studied revealed the characteristics that contributed to a successful change process. Small schools have an advantage over their larger counterparts by having the ability to act quickly and decisively. Of the successful small schools examined by Bonvillian and Murphy (1996), each had the urgency in decision-making and followthough, even if meant upsetting the status quo. “All institutions examined were proactive, even aggressive”(p. 125). R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout p erm ission . 16 Bonvillian and Murphy (1996) also described the power of strong leadership to “direct, guide and facilitate the change process” (p. 125). However, the entire college community must be willing to change and participate in the process. In addition, the leaders need to make clear the direction o f change to both their internal and external stakeholders. Successful colleges create an environment that contributes to the change process, but does not pose a threat to the values of its constituencies. Curricular Change According to Barnett and Coate (2001), discussion about change in higher education has been plentiful and insightful. Interestingly, curriculum change, despite the fact that curriculum is the most important product of higher education, has received less attention than institutional change in the literature. However, given the demands for assessment and accountability by state and accreditation agencies, more interest is likely to be shown towards the composition and characteristics of an institution’s academic programs. In a historical perspective of curricular change in American higher education, Thelin (2000) noted that college curriculum’s reputation o f being resistant to change dates back to the Yale Report of 1828. Likewise, Kerr (as cited in Thelin, 2000) also noted the academy’s lack of responsiveness to its own issues: “Universities are conservative in their internal dealings while liberal in their external recommendations” (p. 13). Rudolph (as cited in Thelin, 2000) identified the change cycle in college curriculum as “turf wars” (p. 10). This cycle begins with students showing an interest in a subject. Next, the faculty and administration do not approve of this subject and attempt to R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 17 stop the interest because it poses a threat to the mission of the college. The attempt to halt the interest fails, and the administration and faculty then ignore the interest in the new subject. Lastly, administration, surrendering to student interests, while simultaneously gaining control of their activities, adopts the new field as part o f the curriculum. Faculty often are perceived to obstruct change efforts. However, Thelin (2000) believes this may be a way of exerting their influence in curricular decisions. Faculty have relatively little power to start programs and make policy. Thus, their primary power is the ability to resist demands made by administrators. Historical perspective demonstrates that at times “opposition to change has represented a thoughtful, responsible attempt to counter academic opportunism” (p. 14) while at others it demonstrates “selfish complacence” (Thelin, p. 14). According to Thelin (2000), momentum for curricular change has often derived from those outside the academy, for example, foundations, such as Carnegie and Ford. Recently, the role of consumerism has been a catalyst for curricular change by creating demand for new and affordable programs. Furthermore, although criticized as thwarting change efforts, state agencies are often change agents by demanding accountability of higher education institutions. According to Clark (1983), colleges and universities find themselves in the midst of a “triangle of forces: state authority, market and academic oligarchy” (p. 143). Barnett (2000) adapted this triad to curriculum by identifying the elements as the influence of national bodies, the job market and the interest of the academic community. Previously, the curriculum was most impacted by academic discipline. Barnett described two R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 18 emerging patterns of change: (a) increased diversity in the components of curriculum and (b) the influence o f business causing a shift towards performance, as opposed to knowledge. Barnett and Coate (2001) viewed this shift towards performance measurement as a key element o f the relationship between higher education and the job market. Action is perceived to be more valuable than knowledge and understanding. Academic subjects that once had intrinsic value, now must demonstrate their relevance to the outside world. This emphasis on curriculum that departs measurable skills in graduates, while successful, may result in unwanted consequences in the future: The mass higher education may be producing accomplished technicians, able to deal with real-world problems...In attempting and in apparently succeeding in helping students to live in the here-and-now, curricula may fail to impart to students the ontological and epistemological resources for engaging meaningfully with others in a world in which nothing is certain (Barnett, 2000, p. 262). In addition to concern about job-oriented curriculum, Barnett (2000) also stressed the complexity of identifying specific change patterns in higher education curriculum. Academic programs represent a mix of dimensions that include: developments in the discipline, debates by state lawmakers, demands of students, and desired skills sought by employers. In turn, curriculum can be viewed as a set of strategies to produce certain skills in students. While the definition of these skills will not be made clear to colleges and universities, society will expect higher education to be responsive to its needs (Barnett, 2000). These multiple and often conflicting demands create ambiguity and make designing appropriate curricula a challenge. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 19 While Barnett spoke to overall higher education curriculum, researchers in specific academic disciplines also speak to the issue of change. Sawyer (1994) described curricular changes in communications education and cautioned program administrators to “anticipate dynamic curricular change that will strain traditional conceptualization of how best to manage education changes for the discipline” (p. 104). Like Barnett (2000), Sawyer noted the emphasis on the job market when designing curriculum. Chairs in communications programs are pressured to design curriculum that is responsive to developing job-related talents. According to Sawyer: “Students are always interested in academic training that leads to employment and/or career development” (p. 106). While Sawyer (1994) described curricular change as dynamic, Italiano-Thomas (1997) studied state mandated change in a teacher’s education program and found that only “ameliorative” (p. 121) changes were made to the curriculum. The findings suggested that the traditional values of the institution were not challenged by the required change to the academic program. Further, the change that occurred was also described as “illusory” (p. 122), meaning that the language and documentation of change is in place, but faculty in the department appeared to be merely ‘going through the motions’. Williams (1997) described change in an undergraduate nursing program that eventually garnered 80% of the faculty’s support. In light of major changes in health care delivery systems, the public was calling for greater accountability of university-educated professionals. In response, the institution formed a group of curricular stakeholders that included faculty, students, alumnae, employers and consumers to identify problems with the current academic program. Initially the group encountered “resistance, skepticism and outright hostility” (p. 5) from the faculty at large. This was overcome by a variety of R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout p erm ission . 20 means, such as holding open forums, sponsoring a faculty retreat and publishing a question and answer brochure. In retrospect, the stakeholder group identified several factors that are essential to successful curricular change: having emotional and fiscal support o f the administration, spending enough time explaining the change process to faculty, and providing positive experiences early. Accounting Education Change Although all academic subjects experience pressure to enact curricular change, the discipline of accounting is somewhat unique in that it is tied closely to its external constituents. First, the public accounting profession is a regulated industry. Each state has a Board of Public Accountancy that has the power to issue and revoke CPA licenses. Second, the national professional organization, the AICPA, determines the content for the CPA exam. Finally, most collegiate accounting programs are focused on students passing this exam and entering the profession. Following is a history of the CPA exam and the events leading up to the 150-Hour Law. History o f Accounting Education and the 150-Hour Law In the nineteenth century, accounting education consisted of commercial courses offered by public secondary schools and private commercial colleges (Day, 1996). In 1896, New York passed legislation that resulted in public accounting becoming a govemmentally-recognized profession and was the first state to require an exam to become a CPA (Van Whye, 1981). Subsequently, in the fall of 1900, the School of Commerce, Accounts and Finance was founded at New York University (NYU) at the R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 21 urging of prominent public accountants. The first CPA exam and the first accounting baccalaureate program were so closely related in time and place that the subject matter of the CPA exam paralleled the curriculum at NYU. Other states followed NYU’s lead and by 1930, an estimated 300 colleges awarded undergraduate and graduate degrees in accountancy (Day). In 1929, New York added another legal requirement for entry into the profession. Beginning in 1938, every exam candidate would be required to provide evidence that he had graduated from an accounting program at a collegiate school of business (Day, 1996). Sentiments were that if public accountancy was to be considered a profession, on the same level as dentistry and medicine, it should be based on college training (Webster, 1938). However, other states did not follow New York’s example as they had with CPA exam legislation. Not until 1944 did another state require more than a high school diploma to enter the profession: California passed a law requiring two years of college to qualify to take the CPA exam. Kansas and Illinois soon passed similar laws, neither of which required a bachelor’s degree. The remaining states only required a high school diploma and work experience (Van Whye, 1991). Although bachelor’s degrees were not required by law, most CPAs were college graduates. In 1936, 60% of accountants earned at least a bachelor’s degree, and by 1955 the number had grown to 75% (Day). During the late 1950’s, critics of accounting education began to voice their opinions. Nationwide studies noted several weaknesses of collegiate accounting programs. One o f the major complaints was that accounting graduates were mediocre and technically-focused, whereas liberal arts graduates were superior (Day, 1996). The efforts of the AICPA and the American Accounting Association during the 1960’s and R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 22 1970’s focused on remedying these shortcomings. In 1967, a major study was undertaken jointly by the Carnegie Foundation of New York and the AICPA, commonly known as the Horizons study (Day). Horizons (AICPA, 1969) called for substantial improvement in accounting education. The study indicated that subjects such as statistics, mathematics, communications and computer science needed increased emphasis. The authors o f the Horizons study noted the difficulty of obtaining this improvement without increasing the length of formal education of accounting students. Soon after the publication of Horizons, the AICPA formed the “Committee on Education and Experience Requirements for CPAs” to implement its recommendations (Day, 1996). This group developed ten resolutions in what is known as the Beamer Report (AICPA, 1969). Included in the report was the recommendation that a minimum five years of college course work was necessary to obtain the educational background necessary for an entry-level accountant, and therefore, should be a requirement to take the CPA exam. The authors of the Beamer Report further recommended that the states adopt the five-year requirement by 1975. A series of symposia sponsored by a large public accounting firm was held to promote the 150-Hour Law to academics during 1970 and 1971 (Van Whye, 1991). However, their response to the Beamer Report recommendations was unenthusiastic. Accounting faculty provided several reasons for their reluctance to accept a five-year requirement. One reason cited was that an additional year of college would present a financial burden to some students and cause a decline in enrollments. Another rationale provided by academicians was that instead of lengthening academic programs, the additional coursework could be offered by CPA firms as part o f their on-the-job training R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 23 for new hires. In addition, accounting professors believed that the CPA firms hiring practices did not reflect a high premium for a fifth year of study (Van Whye). Without the support of accounting faculty, the AICPA realized that it would be a struggle to motivate the states to require the five-year programs. The organization then appointed another committee in 1976 to determine if the recommendations in the 1967 Beamer Report were still relevant. This committee produced a set of recommendations knows as the Albers Report, which reinforced the need for the 150-Hour Law. A few curriculum changes were suggested to lessen the number of hours in general business courses and increase those in accounting (AICPA, 1988). Lawmakers in a few states were finally convinced of the benefits of increased education for CPA Exam Candidates. In the 1970’s, Hawaii and Florida passed legislation that required 150 hours of education to sit for the CPA exam. In 1981, Utah passed a similar law (AICPA, 2002). Although this looked like an encouraging sign for the AICPA, the national organization formed yet another committee to study the issue in 1981. This time the AICPA included accounting faculty from the outset by enlisting the help of the American Accounting Association, the national organization for accounting academicians. The resulting group that formed was named the Commission on Professional Accounting Education (AICPA, 1988). The goal of this group went beyond studying the benefits of increased education to the profession, to formulating strategies to promote the 150-Hour Law. The Commission concluded that legislative intervention was necessary to accomplish its task, and that the AICPA should provide leadership for this movement (Van Whye, 1991). R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 24 Responding to the Commission’s findings, the AICPA budgeted $50,000 annually for the purpose of promoting the 150-Hour Law and unveiled a model accountancy bill for the states to adopt. However, the states that had adopted such legislation were having difficulties (Van Whye, 1991). The number of people sitting for the CPA exam plummeted in states where legislation was enacted. In Florida, the second state to pass the 150-Hour Law, recruiters from Georgia, which did not have such legislation, were crossing state lines hiring away the top four-year graduates (Van Whye). Undaunted, the AICPA appointed a special committee on professional conduct in 1986 (AICPA, 1988). Included in the committee’s plan was the proposition to establish a provision that would require applicants for membership after the year 2000 to have completed a post-baccalaureate education. Then, in January 1988, over 20 years after the first AICPA committee recommended increased education for CPAs, 82% of the AICPA membership approved the amendment of the Institute’s By-laws to require a 150semester hours of education (AICPA, 1988). States slowly began initiating legislation that mirrored the AICPA membership amendment that required candidates to have earned 150 hours of higher education to take the CPA exam. In 1991, Nebraska became the fourteenth state to enact the 150-Hour Law. The education requirement took effect in 1998, giving institutions and CPA exam candidates a seven-year phase-in period. Iowa passed similar legislation in 1992, which took effect in 2001. Reaction to 150-Hour Law In the early 1990’s most of the accounting education literature regarding the 150Hour Law was exploratory in nature. For example, accounting program chairs and CPAs R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 25 were surveyed to determine the courses to include in a 150-Hour program. By the mid-1990’s, the research focused on reporting the current state of affairs in accounting programs. For example, academics were surveyed about which courses were included in their curriculum and how students were obtaining the additional credit hours. By 2000, the year in which the 150-Hour Law became effective for membership in the AICPA, the tone of the literature changed. Instead of describing how colleges were changing their programs, the 150-Hour Law was being assessed on its effectiveness. Researchers asked if the additional education was making a difference in accounting graduates. Early 1990’s. Accounting programs in states that had passed 150-Hour legislation now had the task of revising their curricula. Sampsell (1992) surveyed accounting chairs of two-year, four-year and five-year programs in Illinois to determine how they were adapting to the change in educational requirements to sit for the CPA exam. Overall, the study found above-average support for the 150-Hour Law from all faculty, with the highest support being from those teaching in four-year programs. However, department chairs of four-year programs expressed concerns that the new law might have a negative impact on student retention and enrollment. Chairs of five-year programs predicted a positive impact on enrollment as their curricula already included enough hours to meet the requirement. Directors of four-year programs surveyed were planning on increasing the number of required courses in accounting, general business and non-business areas. For topics such as computer usage, interpersonal and communication skills, and international issues, however, chairs planned to integrate these areas into existing courses instead of creating new ones. To increase involvement in program revision, department chairs indicated the use of faculty committees. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 26 Although Sampsell (1992) focused on accounting programs in one state, Schmidt (1993) surveyed schools in 23 states to determine the curriculum in graduate business and accounting programs. Overall trends in state CPA licensing and academic responses to the 150-Hour Law were identified. First, most states require an undergraduate concentration in accounting, with a graduate degree in business or accounting being an acceptable method of meeting the 150 hours. In addition, most state legislatures were deferring to the State Boards of Public Accountancy to determine specific course requirements. Further, most State Boards indicated broad subject categories instead specific course titles. Despite this lack of specificity, a majority of advanced accounting degree programs required more than 60% of their graduate courses to be in accounting. This fact moved Schmidt (1993) to question: “If the motivation for the 150-Hour program was to broaden the academic foundation of students entering the accounting profession,... one could question whether we will ever accomplish the goals laid out by the organizations supporting the 150-Hour requirement” (p. 40). Mid to Late 1990’s. In 1996, the Journal o f Accounting Education ran a special issue dedicated to the topic of the 150-Hour Law. While most of the articles were based on opinion rather than research, these pieces provide insight as to how the 150-Hour Law was viewed after its implementation. Wallace (1996) discussed the concern that small schools may not have the faculty depth to offer the necessary accounting courses to meet the requirement. However, the author posited one of the underlying principles of the 150-Hour Law was to allow for breadth of education, as opposed to adding more accounting course work. Therefore, a R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 27 liberal arts education might be preferable to a five-year accounting program at a larger institution. Williams (1996) hoped to stimulate academic research to help accounting programs transition the 150-Hour Law. Suggested areas of research included academic program alternatives, transition problems, advising systems, partnerships with other departments in developing new curricula, and enrollment changes associated with the requirement. Skousen (1996) also called for an assessment of the degree to which the Law’s objectives were being met. Skousen asked: “What type of education experience is being provided by the additional thirty hours of course work” (p. 217)? In addition, Skousen believed the competencies and skills of accounting graduates should be measured. Further, the pedagogical question of the amount of time spent on content versus process was identified as another area that should be explored. Perhaps heeding to the call for more research, Novin, Fetyko and Tucker (1997) explored the magnitude of the gap between the perceptions of accounting educators and practitioners on the proper composition of 150-Hour programs. These researchers found that both educators and practitioners ranked the topics of written, verbal and business communications, financial accounting and spreadsheets as very important. Furthermore, the topics of computer programming, art history, music and physics were at the bottom of the list. However, ten subjects received significantly higher importance rankings from practitioners than academicians. Among these ten, the three most significant differences in rankings o f importance were the subjects of computer hardware, real estate, and life and health insurance. Conversely, accounting educators ranked eight subjects R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 28 significantly higher than practicing CPAs. From these eight, two significant differences were the importance of the subjects of international business and international accounting. A possible explanation for these differences is that practitioners look for jobspecific skills, while educators consider more implicit and long-term benefits o f a subject. Novin, Fetyko and Tucker (1997) were more disturbed by the fact that academics ranked some non-accounting areas lower than CPA’s, and concluded that accounting educators may not be aware of the complexity of the business environment as evidenced by the following comment: “Accounting educators may be slightly myopic with respect to curriculum” (p. 348). Although Novin, Fetyko & Tucker examined specific courses and topics contained within a 150-Hour program, Rumble (1998) took a broader approach and studied if and how accounting programs in the Midwest adapted to the new requirement. Twelve-and-a-half percent of respondents from 150 colleges in ten states did not change their accounting program in response to the 150-Hour Law. Lack of financial resources and student interest were the most often cited reasons for leaving the accounting program unaltered. For the remaining 87.5% of colleges that did change their accounting programs, the CPA exam requirement of 150 hours was cited most often as the reason for the change, followed by students’ expectations and competition from other schools. Whereas Rumble’s (1998) research focused on the Midwest, Gumming & Ranking (1999) examined Florida, the first state to pass the 150-Hour Law in 1983. A surplus of accounting graduates existed in 1983 that was caused by students accelerating their coursework to take the exam before the law went into effect. However, a sharp decline followed in 1984 that was attributed to students enrolled in graduate programs R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 29 and some four-year graduates leaving Florida to work in states that did not have the increased educational requirement. The requirement has had a positive impact on the CPA exam pass rate. In 1979,15% of candidates who sat for the exam passed. In 1994, the passing rate increased to over 30%. 2000 to present. Throughout the 1990’s, aside from some opinion-based pieces in 1996, most of the accounting education literature was neutral and descriptive in regards to the 150-Hour Law. Topical coverage in accounting programs was studied in-depth. Commencing in the year 2000, the focus of research appeared to be on assessment. Researchers posed the following questions: Is the 150-Hour Law meeting its intended objectives? Are the additional hours producing higher quality graduates? What impact has the law had on the supply of accounting programs and graduates? Shafer and Kunkel (2001) assessed the effects of the 150-Hour Law by surveying accounting chairs in 114 accredited business schools. They found that 65% of colleges that responded did not revise undergraduate programs, but instead encouraged accounting students to complete a Master’s of Accounting. Therefore, students obtain an undergraduate degree in that includes 30 hours of accounting, plus obtain additional graduate hours in accounting. Shafer and Kunkel argued: This approach is diametrically opposed to the vision of accounting education presented by the AICPA when it passed the 5-year requirement, which would have modified the focus of undergraduate programs to permit a broader, more liberal education experience (p. 81). Despite the fact that colleges encourage CPA exam candidates to obtain a Master’s degree to meet the education requirement, many students are taking the R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout p erm ission . 30 additional hours without earning a graduate degree. In Florida, which was the first state to pass the law in 1983, only 35% of CPA exam candidates held a Master’s degree (NASBA, 2000 as cited in Shafer & Kunkel, 2001). Although only roughly one-third of CPA exam candidates earn a Master’s degree, Donelan and Philipich (2002) found that respondents with Master’s in Accounting were more satisfied with their preparation in accounting skills, and a majority of general and information technology skills than those who earned their 150 hours at strictly the undergraduate level. The researchers identified different curriculum paths that students can choose to comply with the 150-Hour Law: Master’s in Accounting, MBA, other graduate degree, or undergraduate hours only. The level of satisfaction with their college preparation within these curriculum paths was studied by identifying four skill areas: general, accounting, business and information technology. Survey results indicated that CPA exam candidates who took additional undergraduate hours were less satisfied in many of the skill areas. In the general business skills category, no significant differences were found among the groups. Whereas Donelan and Philipich (2002) focused on student satisfaction with various iterations of 150-Hour programs, Clikeman, Schwartz and Lathan (2001) examined the effect the additional education had on new accountants. Specific areas studied were professional commitment, ethical orientation and professional orientation. The researchers identified two reasons why the 150-Hour Law might have had an impact on these characteristics. First, the additional education might influence students’ beliefs and attitudes. Second, additional tuition and opportunity costs borne by accounting students might act as a deterrent to those who lack commitment and professionalism. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 31 However, Clikeman et al. found insufficient evidence in their survey of 414 new accountants that the 150-Hour Law affected their professional commitment, ethical orientation and professionalism. This lack of evidence caused the researchers to question if the benefits derived from the 150-Hour Law outweigh the costs to the accounting graduates and their employers. With the much of the accounting education literature questioning the benefits of the 150-Hour Law, Boone and Coe (2002) conducted a quasi-experiment to investigate if the decline in accounting graduates that occurred in the 1990’s was attributable the additional hours required of students. Six hundred eighty-eight universities who graduate 81% of all accounting majors were included in the study. Results showed that the decrease in accounting degrees occured as the implementation of the 150-Hour Law approaches, reaching its lowest level in the first year after implementation. However, this decrease disappeared three years after the law took effect. In addition, only 38% of the overall decline in accounting graduates during the 1990’s was directly attributable to the 150-Hour Law. Boone and Coe stated: “Our study supports the belief that the 150-Hour Requirement is an important yet incomplete explanation for the substantial and dramatic decline in accounting graduates” (p. 266). It has been a long, slow and bumpy road for the 150-Hour Law. The idea of additional education for CPA exam candidates took root in 1967. Accounting graduates were viewed as being technically competent, but lacking in communication skills. Over twenty years later, in 1988, members of the AICPA voted in favor of requiring 150 hours of higher education to qualify for the CPA exam. Perhaps sensing the difficult transition, R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 32 the requirement’s effective date was set for the year 2000, twelve years after the amendment passed. When states legislated the requirement, they left the determination of specific course requirements to the State Boards of Public Accountancy (Schmidt, 1993). Somewhere in this long process, the original intent of providing broadly-educated graduates appears to have been lost. According to Shafer and Kunkel (2001), if the requirement would have been implemented as envisioned, accounting hours at the undergraduate level would have been significantly reduced. Instead, undergraduate accounting programs have followed their traditional format, and additional accounting courses are added to those who obtain Master’s degrees. Perhaps the advice from Novin and Tucker (1993) should have been followed: It is clear that the development in accounting students of a broad, wellrounded perspective, rather than a narrow, technical accounting perspective, is an object that is valued by public accountants. Thus, promotion of a broad-based perspective should remain at the forefront of the thrust behind curriculum redesign (p. 282). R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 33 CHAPTER HI METHODOLOGY Design of the Study The purpose of this study was to describe the process and the issues that emerged in the business departments of three small colleges as they adapted accounting programs to comply with the educational requirements of the 150-Hour Law. This legal requirement mandates that CPA exam candidates complete 150 hours of college coursework prior to taking the exam. This process of program adaptation began with the law’s phase-in period and included its effective date. In Nebraska, this time period spanned from 1991 until 1998. In Iowa, 1992 until 2001 was the time frame. In addition, the time period immediately after the law’s implementation was examined to describe the participants’ reflections about the impact of the changes made to the accounting programs. Interviews took place in February and April 2003. This research used a case study approach. Yin (1994) defined case study as “an empirical inquiry that investigates a contemporary phenomenon within its real-life context” (p. 13). Merriam (1998) stated that the “single most defining characteristic of case study research lies in delimiting the object of study, the case” (p. 27). By combining Smith’s (1978, in Merriam) concept of a “bounded system” (p. 27) with Stake’s (1995) “integrated system” (p. 2), Merriam perceived a case study as “fencing-in” (p. 27) what will be researched. For purposes of this study, the researcher placed boundaries on the data by limiting the examination to three collegiate accounting programs and three stakeholders of each program. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 34 The researcher included multiple sites in this case study. According to Merriam (1998)), “the more cases included in a study, and the greater the variation across the cases, the more compelling an interpretation is likely to be” (p. 40). Furthermore, using a multiple case approach is a method to enhance the external validity of the findings. Case study research is also characterized as being particularistic, meaning that it focuses on a particular situation, event or program (Merriam, 1998). This “specificity of focus” (p. 27) makes it a good fit for studying everyday problems. According to Shaw (1978), case studies “concentrate attention on the way particular groups of people confront specific problems, taking a holistic view of the situation. They are problem centered, small scale, entrepreneurial endeavors” (p. 2). This particularistic nature of case study research can provide guidance to the readers on how to handle similar situations. Furthermore, although case studies examine a specific instance, they can shed light on larger issues (Olson, in Hoaglin et al. 1982, in Merriam). The case study format is a type of qualitative research. Creswell (1998) defines qualitative research as an “inquiry process” (p. 15) to explore and understand a problem. As a result of this, the researcher builds a “complex, holistic picture” (p. 15) of the object of study. A defining element of qualitative research is its focus on words, both those spoken by participants and located in documents. Merriam (1998) identified five characteristics of the qualitative paradigm. First, the focus of the study is from the participants’ viewpoints, not the researcher’s. Second, the primary instrument for data collection and analysis is the researcher. Third, in order to observe people in their natural setting, qualitative research often requires fieldwork. Fourth, instead of forming a R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 35 hypothesis and testing it, qualitative research is inductive in its approach. Finally, the end product of qualitative research is a rich description of the phenomenon under study. Investigator’s Biases At the time of this study, the researcher was an accounting professor at a small college similar to those selected for the study. The 150-Hour Law has had a great impact on her students and, therefore, her career. The researcher has mixed feelings about the ramifications of the 150-Hour Law. While the theory behind the educational requirement is sound, those in charge of its implementation seem to have lost sight of the requirement’s original purpose - to create broadly educated professionals. In order to minimize bias, the researcher asked individuals representative of each stakeholder group to read through the appropriate interview protocol to ensure the questions’ neutrality. In addition, the interview questions were piloted at the business department of a small college to test for their validity. During the interview process, the researcher refrained from making comments that may have indicated her support or opposition of the various aspects of the 150-Hour Law. Procedures The primary goal of this research was to gather knowledge about the change process and issues that emerged related to the 150-Hour Law from the perspective of certain stakeholders of the business departments of three small colleges. These stakeholders included business department chairs, accounting faculty and recent accounting graduates. Unlike other research methods, case study does not claim any particular methods for data collection and analysis (Merriam, 1998). Given that the R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 36 stakeholders’ perceptions of curricular change was studied, interviews provided the best vehicle to collect information. Some interview questions focused on similar issues to see the variation in responses between the department chair, faculty and graduates. Other questions focused on the unique viewpoint of a particular stakeholder group. Interview protocols are located in Appendix A. Interviews “In all forms of qualitative research, some and occasionally all of the data are collected through interviews” (Merriam, 1998, p. 71). Furthermore, the major uses of case study research include obtaining the descriptions and interpretations of others. The viewpoints gathered by the researcher varied among participants in the study. Thus, “the interview is the main road to multiple realities” (Stake, 1995, p. 64). Qualitative interviews differ significantly from a survey-type interview in which the questions are fixed and the answers limited. By sacrificing uniformity, fuller development of information can be achieved. Responses obtained through qualitative interviewing, while they cannot be quantified, can be used to interpret, summarize and integrate data (Weiss, 1994). Merriam (1998) described the types of interviews as being on a “continuum” (p. 73). On one end lies the highly structured interview, which is an oral form of a survey. On the other end is the unstructured, informal type of interview that is more like a conversation. The semi-structured interview falls in the middle of this continuum. In this type of interview, questions are usually worded more flexibly, and the interview is guided by a list of questions or issues to be explored. The exact wording and the order of the questions can be adapted to the situation and the responses of the participant. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 37 The researcher employed semi-structured interviews as the principal method to gather data. A total of nine participants, three individuals from each o f the three sites, were questioned using the interview protocols as a guide (See Appendix A). The three individuals at each site included the business department chair, a member of the accounting faculty, and a recent graduate of the accounting program. Each of these participants provided a unique viewpoint to the process and issues that emerged from the passage of the 150-Hour Law. The original interview questions were developed by the researcher based on general knowledge about the 150-Hour Law found in accounting education literature. Further, the researcher’s personal experience as an accounting professor at a small college played in an important role on questions appropriate for faculty participants. For the business chair protocol, the researcher enhanced her personal experiences by discussion with the department chair at her institution. For the interview questions for recent accounting graduates, the researcher enlisted the help of senior accounting students at her institution. As recommended by Weiss (1995), pilot interviews with each stakeholder group were conducted to test the quality of the questions posed by the researcher. Some questions were reworded or omitted entirely, and new questions were added to the interview protocol based on the results of the pilot study (See Appendix B). Protection o f participants Prior to the interviews for both the pilot study and the data collection, the Institutional Review Board of University of Nebraska-Lincoln approved the interview R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 38 protocols and permission to conduct research. A copy of the approval letter and informed consent form are located in Appendix D. Before the interview began, each participant was given two copies of an informed consent form (Appendix D). The participant signed one copy, indicating consent, and returned it to the researcher. The second copy of the informed consent form was for the participants’ records. The interviews were audiotaped with the permission and consent of each participant, and then transcribed by a paid third-party. To ensure confidentiality of each participant and institution, pseudonyms selected by the researcher were used in this document. To aid the reader, the pseudonym given to each participant begins with the same letter as the pseudonym of the site. For example, the three participants’ names from Tanner College will begin with the letter “T”. Site Selection This investigation was conducted at the business departments of three small colleges in the Plains region. For purposes of this study, a small college was defined as an institution with enrollment of less than 5,000 students. These sites were selected because they have accounting programs that meet the guidelines of their state’s 150-Hour Law. Two of the sites were selected based on recommendation from the State Board of Public Accountancy as being colleges that had outstanding accounting programs. The other college was selected based on a presentation given by the business department faculty at a retreat attended by the researcher, in which the college presented itself as being proactive in their response to the 150-Hour Law. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 39 Participant Selection The researcher contacted the business department chair of each college and requested participation in the study. During this initial contact, the researcher asked the department chair for the names of accounting faculty who were present during the time frame that the 150-Hour Law was enacted. Similarly, during the interview with the accounting professor at a particular college, the researcher asked for names of recent graduates who might be willing to share their experiences. Each participant completed a demographic data form (Appendix A). This form replaced interview questions that require a limited response. Each accounting professor and department chair listed the degrees they hold, the number of years they have been at their respective institutions, size of the department and other relevant data. The recent accounting graduates indicated where they were employed and the length of time it took them to complete their education. In addition to gathering background information on each of the participants, the demographic data form also served as corroborating support for data obtained during the interviews. Triangulation In qualitative research, triangulation is a method used to provide supporting evidence of findings. According to Merriam (1998), tri angulation can be achieved by “using multiple investigators, multiple sources of data or multiple methods to confirm the emerging findings” (p. 201). In addition, triangulation enhances the reliability and validity of the study. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 40 For purposes of this study, the data were triangulated by using multiple sites and multiple participants within these sites. By asking similar questions to participants at the same site, responses were compared to see if the responses were consistent for the institution. Furthermore, by using the same interview protocol with each stakeholder group, similar themes emerged for that particular constituency. In addition, course catalogs and advising documents were obtained to provide documentation of the curricular changes that occurred. To provide further validity, an external audit was performed upon its completion (Appendix H). The audit ensured that participants and their responses were accurately represented in the study and that the data collected in this research supported the findings. Data Reduction, Analysis and Synthesis The data in this case were obtained primarily from interviews with participants and supported by documents obtained from their respective institutions. The data were then analyzed to draw out commonalities and highlight differences among the stakeholder groups and between the sites. Merriam (1998) described the historical viewpoint of data analysis in qualitative research as a “mysterious metamorphosis” (p. 155) in which the researcher “retreated” (p. 155) with the data and then re-emerged with substantive findings. Although the process is not now considered quite so mysterious, data analysis in case studies is quite intuitive. According to Stake (1995), “there is no particular moment when data analysis begins” (p. 71) in case study research. Furthermore, Miles and Huberman (as cited in Weiss, 1994) stress that data analysis should begin during data collection. Stake R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 41 reaffirmed this position by stating “analysis is a matter of giving meaning to first impressions as well as final compilations” (p. 71). However, Weiss (1994) pointed out that while this view theoretically has its merits, the demands of the interviewing process may not allow time for in-depth data analysis. Thus, the data collection phase can be seen as an opportunity to develop “insights, speculations and small-scale theories” (p 151). Coding is a tool used in qualitative research to aid in the analysis of data. “The idea in coding is to link what the respondent says in his or her interview to the concepts and categories that will appear in the report” (Weiss, 1994, p. 154). Merriam defined coding as a method of assigning a “short-hand designation” (p. 164) to pieces of data so that it can easily be retrieved. Next, key phrases and words are sorted into categories or themes based on the coding scheme. According to Weiss, the codings of the material ! “constitute a statement of what we believe the material tells us” (p.158). After coding the process of integration is implemented. Weiss (1994) described two phases of integration: local and inclusive. Local integration “brings coherence and meaning” (p. 160) to the data and their codings. This process involves comparing codings on responses to each of the research questions, and organizing and integrating them. Inclusive integration brings together the areas of localized integration into a single cohesive report. This framework developed includes an analysis and leads to a general conclusion. In this study, the researcher read the interview transcriptions several times. Interesting statements and key phrases were highlighted on the transcriptions of the interviews. Then, the researcher wrote descriptive words and short phrases in the R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout p erm ission . 42 margins of the documents. These words and phrases were entered in a spreadsheet indicated by participant and page number (See Exhibit E). Next, the words and phrases were sorted into broad categories that addressed similar issues. This coding scheme allowed the researcher to integrate the data to obtain answers to the grand tour question and sub-questions. Further, additional themes and patterns developed that were not anticipated by the research questions, but yet provided insight on the process and emerging issues resulting from the 150-Hour Law. The resulting themes and sub-themes are described in Chapter V. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. CHAPTER IV FINDINGS The purpose of this study was to describe the process and the issues that emerged in the business departments of three small colleges as they adapted the accounting programs to comply with the educational requirements of the 150-Hour Law. The grand tour question that guided this research was: How do stakeholders of the business departments at small colleges describe the process and issues that emerge from adapting their respective institutions’ accounting programs to comply with 150-Hour Law? The researcher visited three colleges and interviewed three participants at each college. Descriptions of these institutions and participants follow. Descriptions of Sites Tanner College Located in a community of 13,000 people, Tanner College has student enrollment of over 1900. According to the college’s mission statement, Tanner is described as a “selective, church-related, liberal arts college dedicated to excellent higher education.” Tom, an accounting professor at Tanner, described his institution as having “a strong emphasis on the liberal arts educationT However, Tanner’s Carnegie classification is that of a general baccalaureate college because it awards less than 50% of degrees in liberal arts fields (CollegeSource Online, 2002). At the time of this study, the Department of Management, Accounting and Economics had nine full-time faculty, which included four Ph.D.’s, three J.D.’s and two CPAs. According to the department chair, “I t ’s one o f the largest departments on R eprod u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 44 campus.” According to Tanner’s catalog, an accounting major consists of 55 credit hours, with 21 of those hours in accounting. On the Department’s web site, under the “News & Events” link, was a description of the AICPA’s 150-Hour requirement and a listing of courses needed to meet the requirement. The researcher drove to Tanner College campus on an unusually mild February weekday. Like many small, private colleges, Tanner’s campus housed several majestic old buildings nestled between trees. The Department of Management, Accounting and Economics was housed in a newer building on an otherwise traditional campus. Equipped with computer projectors and theatre-style seating, the classrooms were conducive for using technology. The halls and bulletin boards were free of clutter. Faculty offices were located on the lower level. Those with offices on the outside wall could glimpse the outside through a window close to the ceiling. In addition to the accounting major that leads to a bachelor’s degree, Tanner offers a post graduate certificate in accounting that requires a student to complete 30 hours in accounting. The researcher became aware of this certificate program at a retreat where Tanner College faculty gave a presentation. This unique approach does not require a student to obtain a Master’s degree, yet provides documentation of the extra credit hours earned to meet the AICPA educational requirements. Most courses in this program were offered at a campus in a nearby metropolitan area, and the target student population was working adults who hold a bachelor’s degree in another academic area. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 45 Marshall State College Marshall State College is located in the town of Marshall, which has a population of slightly over 5,000. Marshall State is a regional public college positioned to serve the rural areas of the state, and at the time of the study had a student enrollment hovering at 3,500. Marshall State is primarily an undergraduate institution providing a comprehensive curriculum, although its roots are as a teachers’ college. According to the business department chair, “We describe ourselves as a comprehensive college with the tradition o f Teacher Ed., and then a transference... to a more comprehensive school. ” The campus web site reported that the Business and Economics Department, which is housed within the School of Business and Technology, had eleven full-time faculty members, nine of whom held doctorates. With high student enrollment, “the business department’s a quarter o f the college,” according to Mark, the accounting professor at Marshall State. The business department offers several academic programs, including Public Accounting. Marshall State’s catalog explicitly states the requirements of the 150-Hour Law and how completion of a public accountancy concentration, along with proper advising, will allow the students to meet the state requirements. During the visit to Marshall State, the researcher was given a tour of the business department facility. Impressed by the state-of-the-art facilities, the researcher asked about how resources were obtained to finance the technology-friendly classrooms. The Dean explained that as a state institution, Marshall State had been a recipient of cigarette tax money in the 1990’s, a legislative revenue source. R ep ro d u ced with p erm ission o f the copyright ow ner. Further reproduction prohibited without perm ission. 46 Marshall State was recommended to the researcher by the State Board o f Public Accountancy as a small college with a strong accounting program. However, Marshall State differed from the other two colleges in this study as it was a public institution with open enrollment. Therefore, Marshall State’s tuition was much lower than that of private colleges, and the cost of the additional hours may not have been as large an issue when designing curriculum to meet the 150-Hour Law. Plains Plains College, located in a town with a population of approximately 25,000, had enrollment of slightly over 1000 students at the time of the study. The college described itself as a private, liberal arts institution, and according to Peter, an accounting professor at Plains, “liberal arts is our core.” However, according to the web site, Plains was ranked in the second tier of comprehensive colleges in the 2003 U.S. News and World Report’s annual ranking of postsecondary institutions. Plains College is affiliated with a traditional Protestant denomination. Approximately half its 80 faculty were full-time and held doctorate degrees. According to the college’s web site, the business department had six faculty members, two of whom were CPA’s. According to the business department chair, “between 25 and 30% o f the student body are majoring in business... [ it’s] probably one area where we don’t have a lot o f Ph.D. ’s in comparison to other state colleges.” In the Plains’s student handbook, accounting was listed as a concentration within the business major. Accounting students were encouraged to take the 150 hours as required for the CPA exam, and their accounting program was designed to allow completion of the 150 R eprod u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 47 hours in a four-year time frame. Furthermore, Plains College provided financial assistance for summer classes and overloads so the 150 hours could be completed at no extra tuition cost to the student. The business department was located in a four-story building that also housed administrative offices. The facility was nondescript brick building with few windows. There did not seem to be any open area for student lounge space, just halls, classrooms and closed-in stairwells. Similar to Marshall State, the State Board of Public Accountancy recommended Plains College to the researcher as an accounting program to include in this study. The institution was known as a small college that took a pro-active approach to complying with the 150-Hour Law by structuring their curriculum so that students could earn the additional hours in the same amount of time and tuition as a traditional baccalaureates degree. According to Peter, “We have a fairly unique 150-Hour program, which is one o f the things that draws students. ” Description of the Participants Business Department Chairs Tonya. The researcher met Tonya in her office for the interview. She then suggested we use a classroom, so that we would not be interrupted by students. Tonya had a cordial demeanor and professional appearance. Tonya holds both an MBA and a law degree. At the time o f the study, she had been teaching for 17 years - all of them at Tanner. Her teaching load included Business Law, Organizational Behavior, Business Policy and Strategy and Small Business Management. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 48 Michael. When the researcher entered the Dean’s office, Michael came out of his office with his hand extended and a large smile on his face. He wore a gray pin-stripe suit and glasses. Michael was quite talkative, yet mild-mannered. The interview took place in a conference room beside his office where several Marshall State t-shirts were stored for prospective student visits. Michael holds a Ph.D. in Accounting and had been at Marshall State for 29 years. Although he was the business department chair when the 150-Hour Law went into effect, he was now serving as the Dean of the School of Business and Technology. At the time of the interview, Michael was not currently teaching. However, when in the classroom, his academic areas of interest included auditing, tax and finance. Paul. Similar to Michael, Paul was the business department chair for the implementation of the 150-Hour Law, but was serving as Interim Provost at Plains College when interviewed. Paul planned to return to faculty after the 2002 - 2003 academic year. Teaching was a strength as evidenced by his receipt of the Accounting Educator of the Year award from the State Society of CPAs. The interview took place in his office where student artwork decorated the walls. Paul spoke quietly and had a pleasant disposition during the interview. His career included 24 years o f teaching, with 23 of them at Plains. Paul’s usual teaching schedule included upper-level accounting courses. Accounting Faculty Tom. Confused by the closed door, students would peer into the windows during the interview with Tom. Relaxed and casual, he wore a plaid shirt with a t-shirt R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 49 underneath, khaki pants and sports watch. Tom seemed like a professor students would think was “cool.” Pictures o f his wife and child were located throughout his office, and jokes were taped to the walls. Tom practiced both public accounting and law before becoming a professor at Tanner. He also earned his CPA certificate. Tom had been at Tanner College for four years and during this time its accounting program was revamped. Mark. The accounting professor at Marshall State was interviewed in his office that was decorated with his children’s drawings, and artwork with either a golf or duck motif. Mark wore a short-sleeve button-down shirt and glasses. His demeanor was laidback, yet he had the ability to get right to the point. Mark had taught at Marshall State since 1992. Before that, he was a professor at a larger state university for ten years. He also spent two years as a math teacher in the public schools. Mark earned a Ph.D. in accounting. During the academic year, he taught up to eight courses - seven in accounting and one in finance. Peter. The researcher met with Peter in his office at Plains College just as he returned from class. Peter was in his mid-30s and the father of two young children whose drawings were displayed on the walls. Peter was somewhat quiet and proud of Plains College’s accounting program. Peter earned his Masters in Accounting and then worked as a CPA. The previous ten years of his career were spent teaching at Plains. In the immediate past academic year, Peter took on the extra responsibility of covering Paul’s upper-level accounting courses while Paul served as interim Provost. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 50 Recent Graduates Taylor. Taylor recently had graduated from Tanner College with a degree in both accounting and corporate communications. For the eight months prior to the interview, she has worked as a staff auditor at a large international public accounting firm specializing in the insurance industry. Taylor was a confident, positive and attractive young woman. She suggested the interview take place at a natural foods restaurant during her lunch hour. She wore a pastel sweater, slacks and a pearl necklace. Taylor was easy to talk to and not afraid to voice her opinion. Her position at the public accounting firm precipitated her move to a new city. At the time of the interview, Taylor was living with her parents until she found her own place. Mary. A graduate of Marshall State College, Mary was working for a large international public accounting firm specializing in energy and utilities. Recently married, Mary had small-town roots. During her college career, she worked on a research project with a professor about the 150-Hour Law. During the interview, she was quiet and tended to give short answers to the interview questions. Parker. The graduate of Plains College exuded confidence and was very talkative. In addition to his accounting degree, Parker had graduated with a coaching minor. Parker mentioned several times during the interview that he played football during college and hoped to coach at small college some day. Sporting a goatee, he wore what looked to be an expensive suit. For the three years prior to the interview, he had worked at a small, local accounting firm in which he had interned during his senior year of college. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 51 Answers to Research Questions The researcher posed questions to the participants (See Appendix A) to help answer the grand tour question. The responses and comments provided by the participants are summarized under the following sub-questions: How have the business departments at three small colleges adapted their accounting programs to the 150-Hour Law to qualify fo r the CPA exam? The accounting programs were adapted to the 150-Hour Law in a way unique to each institution. At Tanner, the enactment of the Law presented an opportunity for course additions and revisions. At Marshall State, a separate accounting concentration was developed for students interested in public accounting. Conversely at Plains, the academic program was not changed. Instead a financial package was created so students could complete the extra education required by the law at no additional cost. The following paragraphs describe each institution’s accounting program. At Tanner College, several changes to the coursework required for the accounting major became effective with the 2003 - 2005 catalog. First, two upper-level accounting courses were added to the curriculum as required courses for accounting majors: Accounting Information Systems and Intermediate Accounting HI. Second, two courses that were previously electives, Advanced Accounting and Individual Taxation, became requirements of the major. Further, Internal Auditing, an upper-level accounting elective, was added to the catalog as part of the accounting program. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout p erm ission . 52 At Marshall State, a second accounting concentration was added to the business major. In addition to the 24-hour accounting concentration that existed before the 150Hour Law, a public accounting concentration was established that required 49 hours. To earn the 150 hours and qualify for the CPA exam, a student at Marshall State must take the college’s general education requirements, the business core, the public accounting concentration plus 20 hours of electives. Within the new concentration, a business ethics courses was added to the curriculum. Further, upper-level courses that previously were offered during alternating years were now offered annually. At Plains College, the assumption was made that all accounting students would earn 150 hours. A plan was developed to have students complete the hours within four years without paying any extra tuition. In this program, accounting students at Plains take 16 hours per semester, plus three hours of interterm (a three-week session held in early January) each year. With this course load, a student will have earned 140 credit hours. Supported by donations by alumnae, accounting students can apply for financial aid for up to ten hours of summer school. If students do so, they will graduate in four years and pay no additional tuition. No specific courses changes or additions were necessary at Plains. Who were the key players in the curricular change process? What roles did they play? Both accounting faculty and business department chairs took part in crafting changes to their colleges’ accounting programs. Their roles varied by institution. At Tanner, two former accounting professors were in charge of keeping the department abreast of the new requirements. Shortly before the law took effect in Iowa, the old R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 53 faculty members left Tanner, and two new professors joined the business department staff. These two new professors each played a different role. One was responsible for the changes and additions to the accounting major, and the other communicated with the State Board of Public Accountancy regarding curricular issues. At Marshall State, the business chair, formerly an accounting professor, took the leadership role in the administrative side of the change process. The two accounting faculty communicated with students to determine their needs regarding the accounting program. Mark’s membership on the academic policy committee was also helpful in passing the new public accounting concentration. He was available to explain the circumstances surrounding the need for more hours. At Plains, the business chair, similar to his colleague at Marshall State, came from the accounting faculty. He was the primary person involved with creating the 150-Hour program. As a member of the sub-committee who wrote the law, he was very familiar with the specific requirements of the 150-Hour Law. His primary concern was that accounting students could complete the program in the same time frame and at the same cost as students in other disciplines. He worked directly with alumnae and administrators to make this happen. How do accounting professors describe the curricular change process brought on by the law? Two of the professors in this study, Tom and Mark, described a positive working relationship with the colleagues in the department. This relationship allowed them to enact and communicate course changes on an informal basis. They both also described R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 54 contacting the State Board o f Public Accountancy to ensure that the accounting programs complied with the 150-Hour Law. Further, Tom and Mark explained the process of presenting the revised accounting program to the appropriate curriculum committee on campus. Both professors expressed that this process was time-consuming. Although Mark and Tom similarly described aspects of the changes to the accounting programs, each professor provided a unique viewpoint about the process. For example, at Tanner College, Tom was very enthusiastic about the course additions and revisions. He stated that the changes strengthened Tanner’s accounting program. At Marshall State, Mark was the only participant that sought out student opinion before designing an accounting program that complied with the Law. Peter was the only professor that did not participate in the design of a 150-Hour program. He gave Paul, the department chair, full credit for designing and implementing Plains’ accounting program. How do business department chairs describe the impact the law had on the accounting program? The three business chair participants described the accounting programs as being successful. Paul stated that Plains’ 150-Hour program attracts both students and recruiters and that the college experienced smaller drop in enrollment than most schools. Tanner’s enrollment in the accounting program had increased, however, Tonya did not want to attribute the growth to the 150-Hour Law but to a stronger program and faculty. At Marshall State, the chair was pleasantly surprised by the number of student who moved from the 24-hour accounting concentration to the newer 49-hour public R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 55 accounting concentration. He perceived this movement to demonstrate student acceptance of the new program. Two of the business department chairs, Tonya and Michael, stated that faculty were teaching overload so that upper-level courses could be offered. Tonya expressed concern about the difficulty of the professors’ teaching schedules, while Mark was concerned about the budgetary impact of paying faculty for teaching additional courses. Tonya and Michael also both stated that accounting students were required to make a commitment early in their college career to earn the required hours. Because of the increased academic load, some students were dissuaded from declaring an accounting major. Thus, those that did commit to the 150-Hour program were determined and focused on a goal. They both described this phenomenon as self-selection. How do recent graduates o f revised accounting programs describe their educational experience? The three graduate participants positively described their experiences at a small college. In addition, they valued the close relationships with their professors. Taylor described her professors as intelligent, respected and family-oriented. Parker also found his professors intelligent. In addition, he described them as collegial and student-focused. They pushed him to think critically, and he and his fellow students still tell stories about their favorite professors. Mary mentioned that she received attention from her accounting professors. Both Taylor and Mary remarked that they also enjoyed the communities where the colleges were located. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout p erm ission . 56 Regarding the academic programs, all the graduate participants enjoyed classes with practical application to their career. Taylor stated that her education provided her with the basics for her career and for the CPA exam. She particularly enjoyed classes in which projects were assigned so she could apply what she had learned. Parker described his favorite classes as those with hands-on application, such as personal finance and taxation. Mary stated that she wished Marshall offered more course options so she could have specialized in an area of accounting. What are participants ’ beliefs about the role o f the CPA exam in determining curriculum? All participants made varying statements about the importance of CPA exam in designing an accounting program’s curriculum. The graduate participants in particular stated that the CPA exam should play a very large role in accounting programs. Three of the participants mentioned that accounting textbooks emphasized CPA exam preparation. Given that professors often base course coverage on these texts, topics covered in the classroom were impacted by the CPA exam. While no participants thought their institution overemphasized the CPA exam, two of the participants commented on how other schools’ accounting programs were too heavily focused on CPA exam preparation. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 57 CHAPTER V THEMES The purpose of this study was to describe the process and the issues that emerged in the business departments of three small colleges as they adapted the accounting programs to comply with the educational requirements of the 150-Hour Law. During data analysis, four themes emerged that coalesced around “traveling down a path.” Accounting students are on an academic journey to reach their goal of earning 150 credit hours. Once they reach the end of the path, they are eligible for the CPA exam and ready to begin careers in public accounting. Faculty and business chairs are responsible for building the path and offering guidance on the direction students take during their academic program. The themes are titled in context of this concept: Constructing the Path, On the Path to the Goal, Guiding the Routes and Paths, and The Finish Line. In this chapter each theme is explored and described. Below is a table displaying the themes, sub-themes and topics. Constructing the Path Environmentfor PathBuilding Collegiality & Animosity On the Path to the Goal The Goal Guiding the Routes and Paths Flexible Avenues Different Paths Plans & Packages R ed Tape Double M ajor Within the Department Academic Minor No B ig D eal Status Ouo Additional Accounting Internships Electives Graduate degree vs. Undergraduate hours Outside Influences The Exam State Board Committee Insight Beyond Traditional Scheduling Students First The Finish Line Opportunities & Placement First Reactions to Final Reflection Initial Thoughts Question, but Accept M ixed Bag Works Well/Worth It How Long Should the Path Take The Elite Working Overtime Faculty Work Load Load Up on Hours Figure 1 - Themes, Sub-Themes and Categories R ep ro d u ced with p erm ission o f the copyright ow ner. Further reproduction prohibited w ithout perm ission. 58 Constructing the Path This theme focuses on the work of the business chairs and accounting faculty to develop accounting programs that led accounting students to their goal of being eligible to take the CPA exam. Constructing the path explores the environment in which the curricular change occurred and the outside influences on the process. When state legislators passed the 150-Hour Law, the business chairs and accounting professors were charged with ensuring the accounting programs complied with its requirements. Making changes in an academic program involves the entire institution. Relationships both outside and inside the department play an important role in the change process. Interestingly, after the accounting programs were revised, the participants described that change process was not as difficult or as large as they had anticipated. Environment fo r Path-Building Collegiality & Animosity. College and universities are unique entities. Each has its own culture and approach to accomplishing its mission, which impacts how change is enacted on various campuses. When participants in this study described adapting accounting programs to comply with the 150-Hour Law, participants often mentioned relationships with liberal arts faculty. They explained situations of both collegiality and animosity during the change process. Although the business department was the largest on campus, Tanner College defined itself as a liberal arts college. Tom described the business department’s concern about its size and described how this impacted other academic departments’ perceptions. He referred to this situation as a “conundrum.1” However, he described the relationship between departments as “very good.” According to Tom: R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout p erm ission . 59 I think we [the business department] are very diplomatic in the way we deal with things. There certainly is some protocol and ways to handle things when we want to revise one o f our majors within the department ...[it’s] sort o f a delicate balance. Tom then stated that the business department “did a good jo b ” of considering the interests of the liberal arts faculty about curricular issues. The professor at Plains College described a similar relationship between business and liberal arts faculty. The structure o f Plains was similar to that of Tanner with the business department being the largest on campus. Peter commented that liberal arts faculty wished that a greater percentage of the student population majored in their academic areas. However, he stated that, on the whole, relationships with other faculty were positive. According to Peter, “/ think on a colleague-to-colleague basis, we get along and we appreciate what each other does. Occasionally there’s a little bit o f animosity. I don’t think i t ’s anything that’s damaging or prevents us from succeeding. ” The business chair at Plains also spoke of collegiality with other departments. He partially attributed this to the fact that business students are required to take courses in other departments. According to Paul, “In all honesty, being a small school - everyone gets along quite well. So relationships are very good. ” The accounting professor at Tanner also mentioned that business students were required to enroll in other departments’ courses. According to Tom, “That’s one way politically I think we keep some o f the interests happening. . . we require in our major an ethics course. Then they take[courses] from the Department o f Philosophy and Religion, so its keeps some people happy. ” At Marshall State, the accounting professor was not as positive when describing relationships with liberal arts departments. Even though Marshall is a public, R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 60 comprehensive institution, Mark commented that “the social sciences and liberal arts don’t think business belongs here. ” However, the business department represented onefourth of the college’s enrollment. “They need to have us here, because we draw the students, but in institutional matters, we get outvoted by them [liberal arts faculty] all the time. ” College Red Tape. Higher education institutions typically use faculty committees to endorse curricular changes (Sawyer, Prichard & Hostetler, 1992). Then, an administrator, such as the Academic Vice-President or Provost, approves the request. This democratic process can delay a particular department’s request for changes and additions to an academic major. Some of the participants at Tanner and Marshall State described this bureaucratic side of curricular change. The business chair at Marshall State said that administrative approval of the new Public Accounting concentration was his “biggestproblem. ” According to Michael: My academic vice president at that time was an English person - very stout humanities type. ...Andfor me to convince her that I need to expand my major from 57 [hours] and add 25 to it... was probably the most difficult part. I used the law at that point in time. I said, “Well, the students have to have it. H ere’s what the law says, and this is the way it 11 work. " We didn 1 have any problem with it once I got her sold. Michael also spoke of the time and effort associated with having the new major pass through the faculty committee. It took a lot o f workfor us to get a change. Besides having to go through my vice president, I have to go to a faculty committee and present [and] have the rationale fo r them to understand why we were offering this humungous major. So we spent a lot o f time putting together a good convincing case fo r it. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 61 The accounting professor at Marshall State served on the college’s Academic Policies Committee at the time the new accounting major was presented. His statements corroborated the business chair’s description of the process. According to Mark: I was on Academic Policies at that time. So I could explain it to everybody - how it was mandated by the state, and we had a vice president who was a Humanities (laughs) person. But somehow she figured that [the new major] was okay, so it made it through. Mark also commented on how the business department “had to get it [new major] through the committees and get it into our catalog” and that this process took “a little bit o f time and effort. ” He also described a particular issue that arose during this process about a business ethics course. This course was specifically added to the new accounting major curriculum to comply with the 150-Hour Law. The business department suggested the course could be used to satisfy the one of the college’s general education requirements. According to Mark: They [the state] wanted a business course in ethics. That’s why it got in there [the major]. And then we taught it, and there was a big fight on campus as to whether that would fit as a general education course. O f course, we lost. The accounting professor at Tanner also spoke of the time it took to have changes to the accounting major approved by faculty committees. According to Tom: I would have liked to have made these changes and brought in these new courses a little sooner. But you get to the political side o f things, and it took awhile to be able to get it through and do everything we needed to. Conversely, at Plains College, the business chair did not encounter any bureaucratic issues in getting the 150-Hour program passed. According to Paul, “It wasn’t real time-intrusive. It was a matter o f presenting to the administration and the administration signing o ff on the program. ” The participants at Plains did not mention R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 62 faculty committees. Perhaps, since this college did not have curricular changes in the accounting program, this step was not necessary. Within the Department. Several participants explained the hurdles they had encountered campus-wide during the change process. However, the working relationships within the business department were not seen as an obstacle. At Marshall State, the business chair and the two accounting faculty collaborated to develop the new Public Accounting concentration. According to Michael, “Wepretty much worked it together. We ’re small enough, and I ’m a strong believer in collectively working with people. The three o f us work together very well. ” Michael stated that he “took most the lead’ on enacting the new concentration, but mentioned that the two accounting faculty “were really helpful in working with the students to find out what the students wanted At Tanner College, the business department was experiencing change when the 150-Hour Law was enacted. According to Tonya, the two accounting faculty left the department. These individuals originally “spearheaded’ the change process and “kept the conversation alive” about the new requirement. Then Tom was hired, as well as another accounting professor. At first Tom was a bit hesitant to assert program changes. “I didn’t want to come right in my first year start revamping the major. ” The two new accounting professors dealt with the program change on an informal basis. According to Tom, “Wejust communicated among ourselves.... When questions arose we dealt with it on an ad hoc basis. We knew the nature o f the law. We knew what we were doing. ” Tom provided an example: “Say I ’ve got this question. ‘Have you talked to anybody it the Board about it? ’ Then if they hadn’t, then we would make the call. Tlten, we would circulate e-mail among the two or three o f us. ” R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 63 Working together was not an issue at Plains. The business chair worked independently to design the 150-Hour program. According to Peter, “I wouldn’t say there was much I did. He [Paul] already had the vision fo r what we needed to do. ...That was all him. ” Although Peter reported that it was Paul alone who enacted the new program, Paul, the business chair at Plains often used the word “we” when describing the change process. The researcher asked Paul for clarification of the word “we,” and he replied, ‘'’Primarily myself. " No Big Deal. Although some of the participants described the time and effort expended to get program changes enacted at their institutions, several indicated that perhaps the change process was not too strenuous. When the business chair at Tanner described the 150-Hour law, she advised not to “blow it out o f proportion.” According to Tonya, “Everybody made it sound like your response had to be so much bigger than what it really had to be. (Laughs) There was a lot o f hype. Man, there was a lot o f hype.” Her advice to a colleague about adapting to the requirement was “not to get too excited about it. (Laughs) Because the reality o f it was it didn’t match what all the hype was. Keep things in perspective. ’’ The business chair at Marshall State also reflected on the ease of the change. According to Michael, “It was pretty easy to do. Most schools that have a basic core o f accounting classes aren’t really going to have much problem with moving people in it at the proper time. ” He also described his time commitment to the revised program as “nothing significant.” Further, as soon as he knew he had students interested in the new accounting concentration, the program change “really wasn't a problem.” R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 64 The change process was '’‘’amazingly smooth'” at Plains as well, according to Peter. Since their program already “had a strong accounting curriculum” the change process at Plains "wasn’t a big deal.” Peter stated, "It hasn’t been this big series o f meetings on how are we going to re-do our curriculum. " The business chair at Plains viewed the situation similarly. When asked about the impact of the accounting program revision, he said there were “very little changes in anything in all honesty.” Status Quo. To adapt to the 150-Hour Law, each of the participant institutions revised their accounting programs. Marshall State added a new public accounting concentration in the business major. Tanner College expanded the accounting major by adding new required courses and expanding the choice of electives. Plains College developed a four-year 150-Hour program at no additional cost to the student. Despite these program changes, many o f the participants described the curriculum as remaining the same. According to Peter, at Plains College, "We didn ’t change anything hardly. (Laughs)... We had the classes anyway.’’ Mark at Marshall State echoed these comments. "We really didn’t add that much. We just put existing courses together.” He also stated that most schools have the same "basic accounting curriculum.” The chair at Marshall State concurred with Mark: I f you went back and looked at the accounting concentration thirty years ago and looked at it today, I wouldn’t doubt i f it’s exactly the same. I mean, it’s the same courses - different content - but pretty much the same courses. So it hasn't changed much over that period o f time. . . .Most o f the classes that are required in [the] 150, we already offered. We were offering Governmental every other year fo r example. And we already had a second tax class. We already had a quant, [quantitative] methods class. . . so there really wasn’t much fo r us to add. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 65 The chair at Plains made similar remarks. According to Paul, “The courses that are required with the 150, we had at that time already been teaching here. So we have not had to change our curriculum at all fo r the 150 hours. " He then explained, “We have always had the 36 hours o f general business and the 30 hours o f upper-level accounting. [They] have always been part o f our major requirement. ” An analysis of the three institutions’ responses to the 150-Hour Law indicated that difficulties did not appear to arise in the curricular arena. The colleges either already offered the required course work or were making plans to do so. In addition, relationships among the accounting faculty and department chair went smoothly during the change process. When the revised programs were introduced to those outside the department, a few problems arose. Convincing the members of faculty committees of the need for so many hours in accounting and business required time and effort. The approval from upper-level administration was needed as well. However, as the participants reflected on this process, they realized the overall process was not as cumbersome as some might have anticipated. Outside Influences People often claim that those in higher education live in ivory towers - unaware of the world outside of the campus boundaries. However, if colleges and universities wish to succeed, this proverb cannot hold true. When college academic programs are tied closely with a profession, the curriculum must be responsive to changes in requirements to enter that career path. This study has centered on the impact of the 150-Hour Law on accounting programs. This section explores other influences, outside the college, on the changes in curricular design. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 66 The Exam. The 150-Hour Law sets forth the educational requirements to qualify for the CPA Exam. Passing the exam is essential for a successful career in public accounting. Therefore, accounting students expect that the curriculum of their institution not only meets state requirements to take the exam, but also that course work prepares them to pass the exam. Taylor stated that the CPA exam should play a “huge” role when colleges design accounting programs. She related a story about an experience during her senior year when the accounting faculty at Tanner realized that accounting students needed an additional class to qualify for the exam. According to Taylor: They ended up having an outside professor come in and teach us all this fund accounting because we needed it. . . .It was thrown together. The professor probably wasn't as prepared as he should have been. . . .It was good enough fo r the exam. Because of this situation, she remarked that colleges “should have that all figured out. It should be pretty laid out - well thought out- what students need” for the CPA exam. She also stated that her professors should have stressed the importance of the exam. “I think Tom pushed it, but they didn ’t push it enough - passing the CPA exam, going public. ” Despite her complaints, Taylor made positive comments about the accounting program at Tanner. She passed all four parts of the CPA exam on her first attempt. Taylor also described herself as a “resource” for her classmates on topics such as: “getting the hours, what public accounting meant to your career... how important the CPA exam was. ” According to Taylor, the accounting program at Tanner contributed to her passing the exam by: R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 67 Just preparing us with the base knowledge. [They] were great at just preparing us fo r the basic stuff that we needed to know fo r the exam. Because a lot o f the stuff we went through with Becker [CPA review course], it all came back. It was all very familiar. Mary also described that she was familiar with exam topics due to her coursework at Marshall State: When I was studying, things were familiar. I think I would have done much better i f I would have taken it right away. But I think it helped because things were familiar. I ’m like “Oh yea, I remember this. ” I f I would have went in there blind without having those classes, it would have been tough to understand. Mary also stated the CPA exam should play a role in determining accounting curriculum, especially in the textbooks chosen. Quite a few o f my textbooks supposedly had CPA-type questions. I think they should really put that in there. Keep continuing to have CPA-type examples, ju st so you can get the idea o f it. Because when I went to the exam the first time, Iju st felt clueless. Parker’s attitude towards the CPA exam seemed laissez-faire compared to the other two graduate participants. He had taken the exam several times and not passed. He attributed this to his own lack of preparation and studying. During college, Parker was the campus representative for the Becker CPA Review Course, which allowed him to take the course without charge. According to Parker, “I suppose the fact that I didn’t pay fo r it. . . .If I had put $1600 o f my own money in, rather than hanging some posters and correspond with the office rep. . . . to promote Becker to the campus. ” When asked about Plains’ accounting program contributing to preparation for the exam, Parker’s response was conflicted and also different than the other graduate participants. According to Parker: The only thing at Plains that was directly related in preparation fo r the CPA exam was Accounting Seminar. It was like a CPA prep class. But I R e p r o d u c e d with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 68 couldn’t take it because o f my internship. So directly I ’d say it didn’t. But you go back to the business department and the teachers there, I ’d say ‘Oh definitely. ’ They let us in on everything to be prepared for. Not just o f the test, but in public accounting.. . .So, indirectly, yea. You really want a straight answer? I ’d say it didn’t. The 150 didn’t prepare me fo r the test. The professor and chair participants did not have to worry about qualifying for or passing the CPA exam. However, the success of their institutions’ accounting programs was reflected by how their graduates fared on this exam. Therefore, the exam played a large role in determining curriculum. Tonya stated that the accounting major at Tanner was “deep enough for preparation fo r the CPA exam.” She also remarked that the exam should play “a heavy role” in determining curriculum but it “should not absolutely control’ it. At Marshall State, the chair also stated their program prepared students for the CPA exam. According to Michael, “We know when our students graduate with that Public Accounting concentration they will have what it takes to sit for the exam. ” The chair at Plains remarked that the CPA exam and college curriculum were “closely-tied.” However, he stated that other schools place too much importance on the CPA exam. According to Paul: The current CPA exam probably is dictating a lot o f curriculum. . . . I think a lot o f schools are teaching too much to the exam. A t least I think the books are published in connection with what’s on the exam. I think a lot o f schools have probably based their curriculum too much around the CPA exam. The professor at Plains stated the CPA exam was “certainly very important” in determining curriculum. Peter remarked, similar to his chair, that “most accounting textbooks today are geared toward preparing students fo r that exam. ” R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 69 The professor at Marshall State commented that the exam should have “xome” influence on curriculum. Similar to Paul, he stated that accounting programs do not need to be dictated by exam requirements. According to Mark: I don't thinkyou want to have a program that then you tell your students that, “Okay, you have to go out on your own and figure out how to pass the CPA. " I thinkyou have to have enough in yourprogi'am that they have the basics. I don’t thinkyou have to teach to the CPA exam, but they should have the basics and should be able to go to the review course or get the review books and be able to pass it. State Board. To regulate the public accounting industry, every state has a Board of Public Accountancy. Recently, both Iowa and Nebraska have outsourced their CPA exam application processing to an organization called CPA Examination Services. At the time of this study, however, the state boards were responsible for ensuring that candidates met the qualifications to take the CPA exam. Assurances were based on a check of transcripts for the specific courses required by the 150-Hour Law. Since the state boards determined if coursework fulfilled the education requirement to take the exam, accounting faculty often relied on the state board to answer questions about curriculum. The researcher interviewed the participants early in 2003. In Iowa, the law took effect in 2001. Therefore, specific curricular issues with the Iowa State Board had occurred more recently than in Nebraska, and therefore were more prominent in the Iowa participants’ minds. For the most part, Tom made positive statements about the state board: The Iowa State Board has always been very good about helping us answer specific questions whenever we need to. .. .1 try not to (laughs) get involved in those specific issues that much because it turns into a black hole o f my time. So I direct a lot o f students there. There’s two individuals in particular who have been very helpful in helping out students answer specific questions they have about course work - what will count, what won't count - towards the 24 accounting credits. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 70 Although Tom found the Board quite helpful in answering questions, he commented that the communication originated with the college. According to Tom, “We tried to stay up to speed with them. There hasn’t been good formal communication by the Board to us. But when w e’ve sought out to ask questions, that’s the only way we find anything out. Tom also reported that his colleagues at other institutions had similar experiences with the State Board: I don’t think there’s a very good formal communication mechanism. . . . And I ’ve talked to other faculty at schools in Iowa, and they’ve found the same thing. It would be nice to know specifically what was going on. There are laws, and then there’s the interpretation o f laws. There’s no mechanism to disseminate how it’s being interpreted. Because of his experience in working with the State Board when the law took effect, he offered the following advice to colleagues: Figure out who you can deal with at the Board and get questions answered first o f all. Develop a contact. You ’re not going to get formal communications from them. You ’re going to have to seek it out. And the quicker you can figure out who to go to, to get the right answer, the better. The business chair at Tanner also described the dealings with the State Board. Tonya stated that the accounting professor in the evening program served as a “liaison” between Tanner and the State Board. She also responded strongly when asked about the time invested in determining how the law impacted their accounting program. “Things were pretty unclear and that created a burden that was unnecessary. . . .Had they really understood why they were doing it, then the directives would have been clearer about what was acceptable and what wasn’t acceptable. ’’ In Nebraska, more than four years transpired between the time the law took effect and the onset of this study. At Marshall State, the participants did not make strong R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 71 statements regarding the State Board. The chair described a typical interaction between the college and the Board. According to Michael: When we change our curriculum, we forw ard. . . them the changes and how it relates to the 150 hour, so that they know that [ if a] student is graduating from Marshall that they ’re getting the hours they need. We do communicate regularly with them on that. We really haven’t had any problems. The professor from Marshall State also did not see the Board as a problem. He did comment on its process of reviewing applicants’ transcripts. According to Mark: I didn't see any big problems. . . but I wondered how long it would take the state o f Nebraska (laughs) to quit saying they were going to look at all o f our transcripts and just certify the program. They finally did that. But at first they (laughs) didn‘t do that. . . .That would have been a headache. Committee insight. In Nebraska, an educational sub-committee of the State Board was formed to determine the curriculum requirements of the 150-Hour Law. Two of the business chair participants were members of this sub-committee. Both chairs observed that the members from small colleges held different viewpoints than those from large institutions and were pressured into accepting the law. According to Michael from Marshall State: Those o f us that were from smaller colleges generally felt that it [the law] probably wasn’t necessary. But there was such a strong overwhelming opinion from the CPAs. . . . There was so much support fo r it, that we generally decided that we needed to support the 150. . . .The dominant opinion that it was going to make the profession more credible was what I think drove most o f us into accepting the 150 and moving forward. Later in the interview, Michael reiterated this position. “Those o f us from small schools ju st decided that we ’re not going to sit here and argue with anybody whether it’s necessary. L e t’s ju st put something together we can work with and move the 150 in. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 72 The business chair from Plains made comments that concurred with Michael’s description. According to Paul: I think in Nebraska there was a pretty big push by a lot o f the larger school fo r the 150 hours. I did not see in the ‘90s when we were working on this, a huge push from the smaller schools. A lot o f the larger schools were seeing it as away to get people in their degree programs, which in all honesty hasn’t really happened. Wefe lt that that the AICPA was strongly requesting that the states do this. So we fe lt pretty much obligated to do it. The two chairs also described concerns of the sub-committee. According to Michael, “There was a lot o f concern about it driving people out o f accounting as a profession, concern about minorities, concern about colleges being able to accommodate the extra course work. ” Furthermore, Paul also remarked: A lot o f the committee members [were concerned] about having too many two-year [college] classes count and too many internships count. . . .The other problem we had is how are people in Western Nebraska going to be able to finish 150 once they started working. Paul also highlighted the differences between practitioners and educators on the committee. According to Paul: Practitioners on the committee were most concerned that they have enough accounting course work lined out. . . .The faculty members were (laugh) less concerned with having as many accounting requirements within 150 and more concerned about the general education side o f things. . . .But the practitioners are the ones that are going to be working with the students. They ’re going to be hiring them. So you see a large number o f business and accounting classes required in the 150. By serving on the educational subcommittee, these chairs provided input on the composition of the required courses. Interestingly, the curricular requirements of the 150-Hour Law closely resembled Plains’ accounting program. Additionally, Plains was the only college in the study that did not need to make any course changes to comply with the law. According to Paul: R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 73 We have always had the 36 hours o f general business and the 30 hours o f upper-level accounting. [They] have always been a part o f our major requirement. The fa ct I was on the committee that wrote the law, that had a little bit to do (laugh) with the fact that it ended up being similar to what we require here. Titere ’s a lot o f influence with the 150 Law. Similar to Plains, Marshall State did not have to make major changes to their course offerings. According to Michael: Some o f the small schools were concerned that they didn’t offer enough o f these classes. And they were going to have to offer some more classes. Most o f the classes that were required in the 150, we already required. . .. There really wasn’t much fo r us to add. At Marshall State, the professor also noted the influence of having a colleague on the subcommittee. Mark and a colleague designed the public accounting concentration curriculum. According to Mark, “He [Michael] knew what we needed to have. He looked at what Susan and I did and said ‘Yea, that’s fine. The change in the three institutions’ accounting programs was influenced by external factors. The CPA exam has always shaped collegiate accounting programs’ content so that students were prepared to take it. With the passage of the 150-Hour Law, ensuring that students qualify to take the exam also became a program goal. With new legislation, colleges communicated with the State Board more regularly about how the law was interpreted. This communication helped to answer specific questions about each institution’s course work. Two of the participants, Michael and Paul, served on the State Board subcommittee that drafted the specific educational requirements for the Law. By serving on this subcommittee, the two chairs had insight on the specific courses required by the law as it was being written. In turn, their institutions did not have major changes to their R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 74 course catalogs. Marshall State did add one business course. However, the law that emerged paralleled the accounting program at Plains. On the Path to The Goal The second theme explores the accounting students’ journey to earn 150 college credits. Students have many choices on how to meet the education requirement for the CPA exam. Each option represents a different academic path they can take to reach their goal. Another issue facing accounting students is the time frame for completing their hours. In addition to how long students stay on the path, the type of students that choose to make the journey is explored. Finally, the students on the path and those that guide them are required to invest additional time and effort to reach the goal of CPA exam eligibility. The Goal When accounting students make the decision that they are CPA-bound, their goal is now tangible and quantifiable - earning 150 credit hours. According to Parker, “Ijust knew I would do whatever I had to do to get it. ” Similarly, Taylor commented: Iju st have to go get my hundred fifty hours. . . .It’s going to be beneficial to me in the long run. I ’m going to have an accounting degi'ee - CPA. I had to do it, so I didn’t think anything o f it. Mary learned o f the education requirement when she started college. Like Parker and Taylor, earning the 150 hours became her goal. Mary reflected on her initial reaction: “Hey, if it led to what I wanted to do, then it was probably worth it. ” In addition to being the graduate participants’ common goal, Taylor and Parker also stated that all college accounting students should earn 150 hours. When asked what R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 75 advice he would give to a recent high school graduate who was considering accounting as a college major, Parker interjected “Go fo r it!, .. I ’d say definitely get the 150 hours. ” As the law shaped the accounting students’ goals, it also shaped the focus of each college’s accounting program. At Tanner College, the accounting program was structured so students would have “150 by the CPA exam or by the end o f summer. ” A similar situation is found at Plains College. According to Peter, Plains’ accounting graduates were “ready to go ” when they graduate. The accounting department provided a “pre-setplan ” so students were able to “get done” with 150 hours by graduation. At Plains, the norm was to graduate with 150 hours completed; in fact, “very few ” accounting students did not take the extra coursework to reach the CPA exam requirement. The graduate participants’ willingness to accept the additional course load can be attributed to the fact that they knew having 150 hours was essential for their future careers. This became apparent as they were interviewing for jobs. During Taylor’s job interviews, she was always asked if she would graduate with 150 hours. “I t’s on my resume as well. I t ’s a big thing to put on your resume. ” According to Taylor, firms “shied away ” from hiring people without 150 credit hours, even if they intended to complete the hours within one year. Mary’s experiences were similar. When she interviewed with public accounting firms, she was told they “wouldn’t even accept anyone who didn’t have 150. . .we had to submit our transcript at the same time with the resume . . . so they did double check that. ” Parker echoed Mary’s statements: “I don’t know i f they [CPA firms] would have taken a candidate with 122 hours. ” R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 76 The professors were also aware of the importance of obtaining the 150-Hour goal to students’ careers. According to Tom, the view of public accounting firms was “We want them to have 150; we want them to be to good to go in September when they start. . .So get them to 150 whatever it takes. ” Peter also commented the CPA firms “want accounting graduates that have 150 hours. ” The business chair at Plains also stated that meeting the educational requirement was “important" to recruiters. He reported that it was in the “students ’ best interest" to graduate with 150 hours completed. CPA firms expected students to have the hours; thus, obtaining the hours became the students’ goal. Colleges responded by developing accounting programs to help them meet their goal. Different Paths To earn a bachelor’s degree at Marshall State, a student must complete 125 credit hours, at Tanner and Plains - 128. Compared to other business disciplines, accounting students must complete an additional 22 - 25 hours to enter their chosen profession. Iowa and Nebraska’s laws, enacted in 1992 and 1991, respectively, did identify certain business and accounting courses required of students (See Appendix G). Currently, even if students meet both their colleges’ degree requirements plus those of their state, they still fall short of the required 150 hours. Therefore, students, with the help of their advisors, have choices to make about how they want to earn these additional hours. According to Tonya: I t ’s up to the student[s] what to do with it [the extra hours]. They can take an easy route out and really not benefit from the 22 hours; or they can take a challenging route, [and] really gain additional skills and experience. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 77 Likewise, Paul stated; “I see some students getting a second major that’s been really beneficial fo r them. I ’ve seen other students just take whatever. ” Double Major. The path to obtain extra hours that was most often mentioned by the participants was graduating with a double major. According to the business chair at Plains College, declaring a double major was not only a “beneficial”way to earn hours, but was also the most common method. Peter provided evidence of this: “Virtually all my advisees - they ’re in accounting concentration - they ’11 also do marketing or economics or both, we ’11 actually have them do triple. ” Peter also stated that the “opportunity to double major ” is one of positive aspects of the 150-Hour Law. The graduate from Tanner earned double major in accounting and communications. Tom stated that he has a “couple o f students who are double majoring in communications or what’s historically been a great one is computer science or information systems. ” Tonya mentioned that Tanner has “hammered out several double majors ” such as accounting and economics with a specialization in finance, and accounting and computer information systems. Academic Minor. A second path to earning 150 hours is the declaration of an academic minor. The graduate participant from Plains provided an example of this route. Parker had a “reason fo r the extra classes ” he took. In addition to meeting the requirements for an accounting degree, he also graduated with a minor in coaching. Although unrelated to accounting, this minor played a role in his future plans: “I would like to go and get my M aster’s and go to teach at a small college just like I came from, and help coach football. ” R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 78 Parker was not an unusual case at Plains College. Accounting students pursuing academic minors in non-business areas were also reported by Peter. “I actually have some students that do a minor in English or history. I t ’s not always a business area. ” Tonya, the business chair at Tanner, also embraced the idea of earning an academic minor in a subject that was not business-related. I would tell the students to have a minor in something that they ’re really ju st plain interested in. Whether it's English or history - to have something to make their lives richer than just accounting. . .think broad. It II make them more well-rounded and more interesting.. .they see the world differently. So that’s as good a use o f the additional hours as anything else. Additional accounting courses. Although the participants representing Marshall State did not mention second majors or academic minors, they did describe benefits of taking additional course work. However, this campus seemed to focus on students taking more credits in accounting-related courses. According to Michael: I think what the 150 hours did fo r us is it allowed us to get more students to take our Governmental Accounting class which was always ju st an elective in our program . . . . Also many o f our better students take more finance now than they did before. And I think that’s a real plus. Mark also mentioned the benefit of students taking additional accounting course work: “With more accounting courses, you 're hopefully making them a little more professional going out and a little more wide-based, and know a little bit more about other things, too. ” Internships. Another path for students to earn extra hours at the undergraduate level involved leaving the classroom. Internships not only generated credit hours, but also provided an opportunity for students to obtain practical work experiences. Two of the graduate participants interned during their college careers. At the time of the R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 79 interview, Parker was employed where he had interned during his senior year. He remarked that during his internship he “established relationships ” with the professionals at the firm. Taylor also participated in an internship during college and declared that “internships are huge!" In addition, she stated they help students decide which career path within accounting they might want to pursue. At Tanner College, credit internships were widely used by students to earn hours. According to Tom, more students participated in internships than he had anticipated. He stated that students “can do internship credit up to twelve hours... a lot o f students make up a big chunk o f that difference. . . either during the academic year or a lot them do it during the summer between their junior and senior years. ” Tom, expressing concerns about worthwhile internships, stated that “the biggest thing with those internships ...is What are they doing? What are their responsibilities ? - to make sure i t ’s a creditworthy internship." Initially, Tom also had concerns on how CPA firms would view accounting students’ transcripts that listed nine to twelve credit hours of internships. Our concern with that was: does that decrease the value? When somebody looks at the transcript, do they see 7, 8, 9, 12 credit hours o f internship? Do they say 'Oh jeez, that’s watered-down credit. ’ . . .1 don’t want to be turning out graduates who are not as marketable. Tom’s concerns were unfounded when he discussed the issue of internship hours with public accounting firms. According to Tom, as long as students have “the rigorous upper-level accounting courses," the firms "don’t care i f they 're [students] are doing some credit internship to make up that differential. ” The business chair at Tanner also spoke of internships. If she could design an ideal 150-Hour program she would “build in an internship, but it would have to meet certain requirements. ” She would also have students “job shadow in their first year, so R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 80 that they got to see what accounting is. ” She called this a “bookend approach, ” so that students would have practical experience at both the beginning and end of their college career. Elective Courses. Since accounting students have some latitude in how to earn extra hours, some chose a less focused path than a minor or second major. According to Tom: “I f they [students] don’t want to do that much additional course work here, some students will ju st take some additional elective courses. ” Taylor referred to these unguided hours as “random classes. ” Further, she stated, “The extra twenty hours I had to take really didn’t benefit me all that much, because I could take them in whatever classes I wanted to. ’’ Technically, as long as the CPA exam candidate meets the courses specified in the law, they could take recreational electives to fill the remaining hours. As Tom remarked, “I think there’s a lot o f surprise from students that once you meet your [accounting requirements], that you can take P.E. courses. ” However, the participants’ comments did not support taking the ‘easy way out’ when accumulating credit hours, as evidenced by Parker’s remark: “Now i f I ’d took basket weaving every time I needed another three credits, then it really would be a waste. ” Graduate degree or undergraduate hours? Declaring a double major or an academic minor or taking elective course work represented paths leading to the goal of 150 hours. All were executed at the undergraduate level. A question arose: If students need to earn upwards of 24 credits beyond the baccalaureate degree requirements, why not invest these hours to earn an advanced degree? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 81 Five o f the nine participants made remarks that support the value of using the additional credit hours to earn an advanced degree. Tonya and Mark found Master’s degrees preferable to taking additional undergraduate credits. Tonya remarked that earning a Master’s would hold students in "good stead” and provide them with a "great background. ” She further stated that although CPA firms do not seem to value advanced degrees, earning a Master’s would benefit students in the "long run.’' Tom, who holds an MBA and a law degree, admitted he may be "biased by his background" in his preference for the graduate route. He commented that graduate school provides an "opportunity" for students. He told a success story about a Tanner College student who was a few hours short of the required 150 at graduation. Tom advised the student to apply to a Master’s program at a large university as a way to make him more "marketable. " According to Tom, this student was "learning a heck o f a lot" about technology and ready to start his career. "H e’s already got the CPA under his belt and got a job lined up. ” Other participants mentioned how a graduate degree would help with certain career choices. Mark stated that professionals with a Master’s of Accounting will advance in their careers at a faster rate than those with just undergraduate hours. Even Paul, who was a proponent of the undergraduate route, stated that a Master’s degree was a benefit to someone who was interested in a teaching career at a small or community college. Two o f the recent graduate participants also voiced the positive aspects of earning a Master’s, despite the fact that both earned their hours at the undergraduate level. Parker stated that if he were to design a 150-Hour program he would structure it as a five-year R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 82 program resulting in a Master’s degree. He commented on how earning an advanced degree is "time utilized well. ” Taylor remarked that earning a Master’s degree is more "beneficial" to students because they "learn more ” than those in an undergraduate program. In fact, Taylor and Parker seemed to have some regrets about not choosing the graduate school path. According to Taylor: "If I was [sic] at a bigger school, I would [have] definitely gone and gotten my M aster’s. You learn so much more in that year than you would trying to cram in a couple . . .random classes throughout four years. ” In addition, she remarked that had she stayed in school for the extra year she would have "really gotten some more accounting background. ” Parker echoed Taylor’s comments: The fact that I could have a M aster’s . . .fo r the same commitment, it seems almost like a waste .. I ’d much rather be able to say that I have a M aster’s in Accounting at this point than a minor in coaching and two classes. I f I could do it all over again, I ’d probably get a M aster’s. Conversely, Mary did not express second thoughts about earning her hours as the undergraduate level. She looked at the issue pragmatically. "It doesn’t m atter. . . it ’s going to result in the same thing. You ’re eligible to get your CPA. ’’ According to the participants, the public accounting profession held similar beliefs. The recent graduates in the study reported that holding a graduate degree "doesn’t matter" to CPA firms as long as new hires had the hours to be eligible to sit for the CPA exam. Tonya supported the graduates’ perceptions of public accounting firms. According to her, CPA firms don’t “prize" an advanced degree when making luring decisions. Peter remarked on similar statements made by accounting professionals: “I d o n ’t see the firms having a big preference. ” R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 83 The business chair at Plains College also perceived accounting firms as being indifferent towards graduate degrees. When prospective students visited campus and asked about earning the additional hours at the graduate level, he told them to call practitioners and ask if the degree makes a difference in hiring decisions. “/ tell most students that its the [CPA] license that benefits the most, not the MPA [Master’s o f Professional Accountancy] . . .Talk to most practitioners, I ’m sure they would all agree that this is the case. ” In addition to the perception that accounting professionals did not value an advanced degree, other obstacles exist in earning a Master’s degree. According to Mark, “They got to pay graduate fees; they have to get into a graduate school; take the GMATT Taylor mentioned if she had gone to graduate school, she would have had to switch colleges. “I think going to a school for a year is pretty difficult. . . to start out all new for a y e a r . . . and then take o ff again. ” Another deterrent to students attending graduate school was the desire to enter the work force and earn a salary. The opportunity cost of foregone earnings played a role in students’ decision to earn credit hours at the undergraduate level. According to Tom, “They [accounting students] want to get out and work and make money and not be in school another fifth year.” The chair at Plains College compared the cost of graduate school for a year versus earning a paycheck. When prospective students visited campus, they often asked about earning a Master’s degree to comply with the law. Paul’s reply to this question follows: I tell them to ask themselves is it worth another semester or year to end up with an MPA? And then why would they want an MPA? We sit down and we push through numbers. The students stay in school a fifth year. What’s R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 84 the tuition going to cost you fo r a fifth year? Then what are you forfeiting in salary fo r that fifth year? At Marshall State, the business chair examined the issue of sending students to another college to earn a Master’s. However, Michael concluded that earning the extra hours as an undergraduate would be more popular. “What we found is that many o f our students, in order to get the financial aid they needed, if they could ju st postpone graduation, take those extra 25 hours and [they would] still get financial aid. ” Michael also stated that he has not received any complaints from graduates who chose the undergraduate route. Earning a graduate degree does exceed the requirements for the 150-Hour Law. Although practitioners seem indifferent to job candidates who hold advanced degrees, some participants viewed the attainment as a worthwhile use of the extra hours required. Furthermore, although a Master’s degree might not have helped immediately a public accounting career, participants’ comments indicated the advanced degree could provide students future benefits. Conversely, the undergraduate route was an attractive option for students - they could remain at the same college and be ready for their careers, often in the same amount of time as their non-accounting peers. According to Peter, the graduate school issue was a “tough question. ” While Parker advised the choice “depends on the person. ” How Long on the Path? As described previously, accounting students have multiple paths to reach the goal of obtaining 150 hours: double major, academic minor, elective courses, internships or graduate school. Another issue was the length of time dedicated to reach their goal. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout p erm ission . 85 The participants from Plains College were adamant about completing 150 hours in four years. For example, the business chair expressed: Again one o f our biggest concerns is getting students out in four years because private schools are so expensive. [ I ’d] hate to have to see them have to borrow money fo r another semester, or another year, because o f the change in the law. Peter also did not want students to extend their college career beyond four years. His advice to colleagues that are adapting to the 150-Hour Law included: “D on’t just tell the students, 'Well, i t ’s going to take you five years. ’ In other words, if you ’re not going to help them at all, they might as well go some place else. ” Peter and Paul’s philosophy o f “get them done in four” appeared to have been adhered to by the students. Peter commented, “Our students pretty much all graduate in four years. They get their 150 hour requirement done and they finish in four years. ” Peter reiterated later in the interview, “Our students all get done in four years. ” The business chair at Plains echoed Peter’s comments: “I anticipated probably more students staying another semester... but virtually everyone is doing it in four years. ” Parker remembered this point being brought up during his visit to Plains when he was a prospective student "They said that our students graduate in four years - even if you ’re an accounting major. This new law isn ’t going to change that. ” Like Paul, he also realized that delaying graduation at a private college would come at a significant price: " If I would have went five years, it would have cost me a hell o f a lot more money, especially with a college like Plains. ” The participants at Tanner College also stated that four years was the proper time frame for completing the 150 hours if students were choosing the undergraduate path. However, some Tanner students extended their education by taking courses in the R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 86 summer following their senior year. According to Tom, “Most o f them get done in four. We had eight people sit fo r the exam last May, and by August all eight o f those people had, if they didn’t in May, by August, they absolutely had the 150. ” The business chair at Tanner also remarked on students’ abilities to complete the hours in four years. According to Tonya, “. . . a student can be done in four years. They can have a double major. They have to go to summer school, o f course . . . you can go in four years, and not a day behind and be done. ” Being proactive, Taylor entered college with a plan to finish in four years. She also had the benefit of having a sibling, previously an accounting major at Tanner, who kept her informed about the education requirement. “My brother had warned me o f it, and let me know about it. So I was able to prepare in time to get the 150 before my four years was up. ” Tom remarked that the only reason students should attend college a fifth year was to attend graduate school. “We absolutely tell them, don’t sit around here fo r another semester, a ninth semester, or a fifth year. That’s a waste o f time. ” He also remarked, “It becomes the idea, i f you ’re going to spend a fifth year in school, let’s get an advanced degree. ” At Marshall State, the desire to graduate in four years was not as urgent. In fact, according to both Michael and Mark, most accounting students took four-and-ahalf to five years to complete their education. Michael remarked, We know they can get done in four-and-a-half. Many o f them are here longer than that depending upon how they relate to the social environment. Being at Marshall State College, many o f them are members o f student organizations. So I don’t see them wanting to get out o f here quick. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 87 Later, he added " I’m pretty sure they get out o f here in five years, which is not longer than many o f their peer groups. ” Mark’s comments supported Michael’s observations. When asked about the length of time accounting students spent at Marshall State, he replied: "Most o f them in four and a half. Most o f them will. So we had some that would take summer classes and get done in four, and w e ’ve had some that linger at least five. ” Mary finished her 150 hours in just over four years. She completed the coursework in the summer after her senior year. In addition, she advised prospective accounting students to inquire about the length of programs when selecting a college. The length of time to complete 150 hours for most accounting students was between four and five years. Depending on the institution and the student, that one-year difference might be a significant issue. To the graduate participants at Plains and Tanner, / the cost of tuition was a deterrent to extending their education over five years. According to Tanner College’s catalog, annual tuition runs just under $18,000. Entering the work force and earning a salary seemed to play a big factor in motivating students to complete their requirements in four years. However, Marshall State’s public tuition is substantially lower than that of Tanner and Plains. According to Marshall State’s catalog, tuition per credit hour is $70, that is, an annual tuition of $2,100 for 15 credit hours per semester. The Elite (Who is on the path) At large universities, business colleges have five departments: management, marketing, finance, economics, and accounting. At small colleges, the academic discipline of business is a department, and the five related subject areas are R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. specializations. Despite the size of the campus, each business discipline is unique in its focus and approach. In this study, the participants described accounting as being more rigorous than the other business areas. In turn, those students who chose to study accounting became a select group. The business chair participants explained the rigors of accounting programs. Tonya described Tanner’s accounting major as “a good, thorough, deep major.'”’ Further, she stated, “It is perceived as more difficult. There’s no real question about that.” At Plains, the chair remarked that accounting students “tend to be more o f the higher level, quality-wise students, as fa r as AC T and so forth. [There are] a lot o f student leaders from the accounting area. ” At Marshall State, the business chair stated, “I still believe that accounting programs are probably the more difficult routes to getting an undergraduate degree. ” He reported that students thought accounting was “too hard o f work and by fa r the hardest program on the campus. ” He agreed with the student perception and added that accounting is “pretty challenging ” and “pretty rigorous. ” Later, Michael made the following comments: The accounting program has always been very hard. We’ve always prided ourselves. . . .Accounting has always been a very challenging area. I think i f y o u ’d sit down with the faculty that have been here a long time, and you asked them to start listing the better students, probably eight o f the ten that they 11 start listing are those th a t. . . were accounting students. . . . We ’ve always had a really strong reputation. Accounting has always been a very respected area. Similarly, the graduate participants also described the accounting programs as difficult. Taylor portrayed accounting students at Tanner as being able to meet the challenge. Seems to be that the accounting students are the most driven students. A lot o f time the management department, they are fu ll o f students who just R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 89 can't quite take that extra step to take on the accounting degree. The accounting class that I graduated with was extremely driven, intelligent. I think all the accounting students are looked upon as like “Oh my gosh, they ’re, you know (laughs). They ’re going through accounting classes. ” Mary found that her peers at Marshall State thought the business department as “one o f the better divisions. ’’ When asked what students in other departments thought of business students, she replied, “Depends which majors it was. Like the science majors thought we had it easy. . .Education thought it [business] was really hard, especially how we studied. Within the Business Division, everyone thought the accounting program was so much harder than the management. ” At most colleges, all business majors are required to take two semesters of Accounting Principles. These courses provide business students an insight as to what accounting entailed. Parker stated that his peers at Plains “hate” having to take the entrylevel accounting course. “They don’t want to do it,” said Parker, “But I think they respect all the students that are in the accounting program because o f that.” He also commented on the accounting faculty. “When they have had the chance to have those two accounting professors fo r their basic level classes, they perceive them as these geniuses. And both o f them probably are. ” Peter, the accounting professor from Plains, made statements supporting the graduate participants’ view towards the accounting major. “People definitely perceive accounting to be the most difficult major within the business department. . . .1 think the perceived difficulty is high. ” Although most of the participants described accounting students as a ‘cut above’ other business majors, the professor from Marshall State was the sole dissenter on this R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 90 issue. Mark commented on the decline in quality of accounting students. According to Mark: Twenty years ago, . . .the best business students were accounting majors. Now the best students could be anywhere. It doesn't seem to have that elite status it used to have. And still I think everybody realizes that it’s a very good major, and a good job opportunity. But you don’t get the best students like you used to. Perhaps one of the reasons accounting students were perceived to be elite was that the required coursework was difficult. Several of the participants spoke of an especially rigorous course - Intermediate Accounting. After completion of the introductory courses, only accounting majors usually continued on to the intermediate course, whose material is quite challenging. According to Mary: Intermediate I and II were the decision makers o f whether you were going to go on or not. That was probably one o f the hardest two classes I took. I had to work hard in all o f them, but those were just the two that really set the standard fo r what I had to expect fo r the rest o f my college career. Taylor, the graduate of Tanner, provided a similar description of the Intermediate Accounting course. According to Taylor: Intermediate Accounting is your junior year. I t’s always been the year that tells you whether you ’re going to make it as an accountant or not. It was a struggle, but at the same time it’s very challenging. And i f you can make it through that year, it’s a great feeling. The business chair from Marshall State confirmed the graduates’ statements about Intermediate Accounting. According to Michael, “I don’t think there’s a harder college class than Intermediate I and II. I believe that today. I t ’s as hard as it comes.” Because the course difficulty, Michael stated, “The study skills a successful accounting student has to have are much higher than maybe in some o f the other areas. ” R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 91 Having to complete difficult coursework was just one aspect of pursuing an accounting degree. With the passage of the 150-Hour Law, accounting students not only had to take challenging courses, but more of them. According to Parker, this extra course work “separates us even more from your standard business major, and makes it that much tougher. ” Parker also remarked that the 150-Hour Law “was an attempt to try to make a more elite group o f candidates fo r the CPA. ” Further, he stated, “Accounting graduates got a little bit more cocky about the degree that they had. Or they felt a little bit more comfortable on their ability to choose what job they wanted coming out. ” Similarly, Mary remarked that the additional course work required by the Law “puts us a step ahead o f where we were. ” Two of the participants described a process of self-selection that resulted from the 150-Hour Law. Mark, the professor from Marshall Stated described this effect: Probably one o f the positive things was that the students had to make up their mind[s] that that’s what they wanted. Once they made up their mind[s] that they ’re going to be a professional person and sit fo r the CPA exam, they seemed to be a little more motivated. He reiterated this point later in the interview: The students have to make up their mindfsj. . . .They have to decide what they ’re going to do. Then it makes them realize that all o f a sudden they ’re in the accounting profession. They have to learn this stuff. They have to know this stuff. They ’re not going to get paid unless they can actually help somebody out there. I think before, students just went through and took courses and didn’t really stop and think about what they were going to end up doing at the end. The chair at Tanner College described this phenomenon as well. According to Tonya: Maybe the impact [o f the 150-Hour Rule] is that now, when students know they ’re going to become an accounting major, they know that they ’re looking at 150 hours. And so you could say one benefit is that there’s more self-selection, knowing that stronger students will stay in the program and weaker students are dissuaded from pursuing accounting. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 92 The participants’ comments indicated that accounting students were perceived to be an elite group. Not only was their course work allegedly more rigorous, with the 150Hour Requirement, they now had to earn 22 - 25 more credit hours than their peers in other business disciplines. As two participants noted, declaring an accounting major became a large commitment, one that some students are not willing to make. This process of self-selection reinforced the elite status attributed to accounting students. Working Overtime For accounting students to achieve the goal of qualifying for the CPA exam, they were required to take more course work than students in other business disciplines. This translated to more time devoted to attending classes and studying material. Faculty also put in extra hours by carrying heavy teaching loads. At small colleges, academic departments are not large enough to allow professors to specialize in one area of a discipline. Instead, faculty must be flexible and have breadth in their teaching repertory. In his essay, Abbott (1992) described teaching at a small liberal arts college as follows: “The likelihood is that you will be the only person in your special area and for that reason you will be able to teach both advanced period courses and seminars (p. 30).” In the accounting area, this situation was compounded by the number of upper-level accounting courses required by the State. Thus, both accounting students and faculty spent more time in and out of the classroom when compared to their peers. Faculty workload. At Tanner College, the business chair described the accounting major as “remarkably deep. . .especially with the number o f faculty we have." According to Tonya, “We have some very hard-working people here." When asked if R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 93 Tanner needed new accounting faculty to accommodate the extra course required by the 150-Hour Law, she replied: We’ve ju st shifted the load around. For example, Tom will have one overload. .. section o f Principles. And Sue will not teach a section o f Principles and instead she will teach the ATS I class. Julie up in [the adult education site] will not teach one section o f a course, and instead, she will pick up that A IS I class. So, I think it’s fluid and we shift around. The accounting professor at Tanner also described the faculty workload. According to Tom, “Some o f the way we deal with it, under our regular contract we teach four classes a semester. So we teach eight class a year, which is a probably a heavier load than most schools have. ” Further, Tanner did not have a limitation on the number of class preparations per semester. Therefore, a professor could teach eight different courses throughout the academic year. In addition to their contracted schedule, professors taught additional courses. According to Tom: “What ends up happening is, we end up teaching overload. I t ’s wild sometimes to get all the courses in that need to get in. ” The researcher then asked if they were required to teach overload, and Tom replied, “I could say ‘No, I don’t want to. ’And I do occasionally. I ’m not doing one this year because I didn’t want to. ” He then explained another method to handle the workload. “The other way we handle it is, and this is again where advising become very important, a couple o f our classes are only offered on an alternate year basis. ” Faculty workload was Tom’s “biggest challenge.'” According to Tom: You have two people trying to teach in the day program a lot o f upperlevel accounting courses. You get spread thin. It would be nice to teach two sections o f Intermediate I every single semester. But that’s doesn’t happen. And the best you can hope fo r is having the same preps from one academic year to the n ext. . . .But that's the way it goes. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 94 Similar to Tanner, Plains offered some upper-level accounting courses on alternate year schedule. Peter described his teaching schedule: I was teaching Cost Accounting the first couple years I was here. The first two or three years, I taught it every year. Then I switched to teaching it every other year, so I could pick up Auditing. So the way we accommodated adding those classes was just through teaching the course less often. So now pretty much all o f our upper-level classes, except fo r Intermediate, are offered every other year, because we only have two people teaching the accounting classes. Conversely, at Marshall State, course offerings in their accounting program went from being offered every other year to annually. When asked how the faculty work load was handled, Mark replied “I t ’s all come out o f hide except fo r the one adjunct.” He described a situation with a particular upper-level course. “The Advanced Cost person who is now in the CIS [Computer Information Systems] area used to teach that [course]. And now I ’m teaching it. I think Karen taught it last year. So we ’refilling in on that one. ” Like Tanner, professors at Marshall State taught courses beyond their regular schedule. According to Mark, “We ’repretty much required an overload here to run our night program. I think if the money shuts down, they just won’t give us the overload.” Mark also expressed his wish for an additional accounting professor to add some variety to the faculty with whom students come in contact. “I f we could do something differently, I ’d like to have another hire that would be able to teach some o f these classes. We ’re so small [that a] 150-Hour accounting student is going to have me . . fo r five semesters fo r sure, sometimes six. ” He would have liked students to have “a little bit different views than the same guy.” Mark reiterated this point when asked what advice he would give a colleague in a state that just adopted the 150-Hour Law: R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 95 I f it ’s our size o f a school, they ’re going to have to try to fin d people that can teach all these courses. They probably don’t have many people teaching them either. I think o f schools even smaller than us, and I wonder how they can do it. The same person has to teach every course. .. .1 don’t know that that’s that good o f a thing. But what else are they going to do? Try to hire more people I guess. Hire some people that can teach some accounting classes and maybe finance and many some o f the others too. The chair at Marshall State was well aware that accounting students would have many courses with one accounting professor. Michael remarked, “I can only give you the name o f one person that teaches total accounting.” Later, he stated, “Mark's the only tenured faculty member that I have. He teaches 100% accounting. ” Michael served as business chair when the law was enacted, but at the time of the interview, he was the dean of the business and technology division. He himself taught overload. “As division head, I was supposed to teach half-time and lead half-time. And many times [I] was teaching more than half time.” Load Up on Hours. Faculty members were not the only participants to increase their workload. Accounting students were faced with earning additional credit hours, many of who wished to complete 150 hours in a four-year time frame. At Plains and Marshall State, accounting students needed 25 hours beyond their bachelor’s degree requirements, at Tanner - 22 hours. According to Tom at Tanner: Most students have more than 128 when they graduate - that’s the minimum you need. Most students, by doing an internship, taking these upper-level accounting electives are in the mid-130’s by the time they graduate. Most students are coming out o f here with 135 hours - in that ballpark. So it really ends up being a 15-hour differential. The professor from Plains stated that taking the extra hours “turns out to be very little effort” for the students. However, the graduate from Plains did not describe taking the additional hours in the same way. According to Parker: R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 96 You have to have this big number o f credits to graduate . . . .I guess at that point it didn’t mean exactly what it does now, when I say “Gees, I crammed an extra year in four years. ” I could have went to a different school and been three hours short o f their M aster’s program. The graduate o f Marshall State took a heavy course load, especially during her senior year. According to Mary, “My last fa ll semester my senior year, I had 20 hours. So that was the most I had. But I averaged anywhere between 16 and 20. ” She advised prospective accounting students to look at advising on this issue. “I would start out with looking at the schools...[and ask] ‘H ow do you work with me to get my hours in? ’, advising along the way, and how long their program takes. ” The graduate of Tanner College stated that the heavy student load contributed to fewer students majoring in accounting. According to Taylor, “It scares a lot o f students away. It doesn’t appeal to people to have to take extra classes and to go extra hours.’’’ When she described earning the extra hours, she stated, “I was forced to cram it into semesters that were loaded up, or summers. I didn’t get as much out o f it as I would have.” Because of this, Taylor remarked on what she perceived to be the benefits of extending her education an extra year and earning a graduate degree. “You ’11 learn so much more in that year than you would trying to cram in a couple accounting classes and a couple random classes throughout four years. ” Although Taylor described her college course load as heavy, her career in public accounting was perhaps even more demanding. Because of this she advised accounting students to finish their hours before they start working. According to Taylor, “I t ’s too hard. You cannot work at a public accounting firm and take classes . . . . So you'd better have it [150 hours] before you start. " Tom concurred with Taylor who stated, “Public R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 97 accounting is too demanding to be able to go back and clean up 15 hours while you ’re working. ” From its title, one can discern that the 150-Hour Law required more course work for students planning to take the CPA exam. However, although the law does not impose a time frame on completion of these hours, the graduate participants in this study finished their education in four years, and carried heavy course loads, sometimes exceeding 18 credit hours per semester. Two of the graduates used the phrase “cramming it in” to describe class schedules. Likewise, faculty workload increased in response to the law. Accounting professors’ contracts required up to eight different courses during an academic year. Further, two of the participants taught overload courses. Additionally, two colleges used an alternating year schedule for upper-level accounting courses. Thus, accounting faculty taught several different courses in one year, and then prepared a different set of courses the following year. The 150-Hour Law increased both accounting students’ course load and faculty’s teaching load. Guiding the Routes & Paths The third theme describes the role of faculty and business chairs as guides to students who are pursuing careers in public accounting. To complete 150 hours, accounting students had various paths they could have followed. They may have chosen the undergraduate route and earned hours at a baccalaureate institution. On this path, students had the option of declaring an academic minor or a double major. If they chose a less structured path, they may have earned extra hours through internships or electives. Some students may have selected the graduate route by transferring to another institution R ep ro d u ced with p erm ission o f the copyright ow ner. Further reproduction prohibited w ithout perm ission. 98 and earning a Master’s degree. Whichever path a student chose, the accounting faculty and business chairs served as guides by offering advice and providing options. Having a map for these various routes helped students navigate their journeys, and for some, having alternate routes provided extra flexibility. Flexible Avenues The participants from Tanner College seemed to value flexibility in an academic program. The business chair stated that institutions “should understand in their own way what a student can do with these additional hours.'’’’ Further, she commented that having different options was a benefit not only to the students, but to the institution as well. According to Tonya: My best advice is, don’t assume that your students will want one thing. In this day and age, y o u ’ve got to be so competitive and y o u ’ve got to be absolutely prepared. You can go the M aster’s route, can go the double major route. . . . We are very prepared fo r all o f those avenues. So whichever route they [the students] want to go, why w e ’ve ready for that. Tonya also recognized that the students had choices about how to earn additional hours as evidenced by the following remark. I t ’s up to the student[s] what to do with it. They can take the easy route and really not benefit from the 22 hours, or they can take a challenging route, [and] really gain additional skills and experience, and go into their first job with really a fine, fine background. However, she did comment that the institution should guide students about their choices. “One o f our responsibilities is to set the high road where students expect and demand a lot from themselves - that they ’re not ju st going to try to slip through without [anything o f a] substantial nature. ” The professor from Tanner also commented on the flexibility of the accounting major. He spoke o f the benefit of being able to “custom-tailor” programs for students. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 99 According to Tom, “There’s no formal program. We have a few different avenues. We 11 deal with that on a case-by-case basis.” He provided some examples. I have a couple o f students who are double majoring. . . . I f they don’t want to do that much additional course work here, some students will ju st take some additional elective courses. You can do internship credit up to twelve hours . . . . We have agreements with the Master's o f Accounting programs. The graduate o f Tanner College also remarked about the flexibility of her accounting degree. However, Taylor was using the term in a different context. She spoke of the many options she had career-wise because of her degree. According to Taylor: I knew that accounting is a very flexible degree. You can take it any way you want. I f you get an accounting degree, you can go into management. You can go into communications. You can go a lot o f ways, a lot o f different directions. At Marshall State, not as many paths were considered. The chair described two routes for students: the undergraduate and MBA. Michael described the undergraduate option as the most “popular.” Since the college had an MBA program, accounting students could have pursued a graduate degree. However, according to the business chair, most accounting students in the MBA program were those who received their bachelor’s degrees before the requirement was in effect and were returning to school to comply with the law. According to Michael: So those graduate students that we have will build their MBA program so that when they get done, they II have what the hours require fo r them to sit fo r the exam, too. So we could do it both ways, depending upon what the status is and what the students ’ needs are. At Plains, the professor did not focus on different options for the students. The accounting program was designed so students could obtain a bachelor’s degree plus the R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 100 required hours in a four-year time period. Although Mark spoke of students having double majors, when asked about providing direction in the extra hours, he replied, "Leaving those hours up to the students to decide how they want to [earn them], I think that’s best fo r everybody. ” The business chair at Plains concluded his interview with a statement that suggested flexibility. According to Paul, “My suggestion is look at what’s best fo r the school and what’s best fo r the students that are coming to your school, and see what you can do to help them achieve the law . . . in the best way possible fo r them ” Plans & Packages Although Tanner participants emphasized the benefits of flexibility in their accounting program, all participants described the importance of preparation and planning for changes in their programs. Graduate participants found comfort in having the accounting program at their institution packaged in a manner that would satisfy the 150-Hour Law. Each institution took a different approach in this area. At Plains, the planning began four years before the implementation date of the law. According to Peter, "The law was going to take effect in ’98. So starting in ’94 we were already preparing the freshmen at that time, that they were going to need 150 hours. ’’ He also gave the following advice: “Obviously, plan ahead. Whenever the implementation date is - that really helped us a lot. Knowing that ’98 was the year, you had to start in ’94, if you were going to be ready. So plan ahead. ” At Marshall State, the planning occurred before the law was implemented as well. Mark could not remember the exact year the law took effect. "It was effective in ’98? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout p erm ission . 101 Yeah, ’98. So probably this was two or three years before that. When it was passed, that’s when we started planning. ” At Tanner, the business chair reported her biggest challenge was to ensure that students were “prepared" for the change in requirements. Although she expressed the belief that there was too much “hype" surrounding the law, she emphasized that preparation was necessary. According to Tonya, “Keep things in perspective, but yet I would say get prepared." She reiterated this later in the interview. “You have to embrace the 150 hours; you have to be really prepared. ” The end result of planning and preparation was an academic package for accounting students that would meet the requirements of the law. At Plains, the business chair was credited for having a “vision" for how the program should be structured. According to Peter, Paul “had it all figured out." Paul’s plan included free summer tuition and an accelerated schedule. According to Paul: We came up with the idea o f trying to get students through in four years without them having to pay us any more money. And since we have what’s called inter-term [three-week winter session], we were able to put together a package that was able to do that. Peter stated that this arrangement gave Plains a competitive edge with prospective students. “I see that as a big advantage we have over other schools, because other schools are not prepared in the same way. ” Further, Peter stated that the 150-Hour Law “doesn't turn them [students] off accounting. . . because we ’re giving them this pre-set up plan that you ’re going to get done. ” The graduate of Plains, Parker, appreciated that the college provided a set framework for him to earn his degree and 150 credit hours. This also influenced his decision to attend Plains. According to Parker, “Iju s t felt real comfortable there. How R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 102 everything was going to be laid out. And they had the plan, therefore, all you had to do was follow it.” He contrasted this situation to that experienced at larger colleges. A lot o f my friends that went to larger schools, it was “Gen. Ed. ’s the first two years. D o n ’t worry about your major. You got your whole life to decide that. ” I fe lt like the guidance that they were getting [at larger schools] as opposed to [at Plains], .. “We 're going to get you out o f here in four years. ” Although Plains’ 150-Hour program appealed to him as a prospective student, Parker described himself as “not a guy fo r structure.” He shared his viewpoint that the college’s responsibility was to provide the structure for academic programs. After that, the students should be “responsible” for themselves. The system should definitely be there. Whether it's as structured as “You 're going to be an accounting major. We 're going to start mapping out your 150-Hour plan first semester right here, so you can get done. ” I don't know i f that's necessary. I think that some o f the ‘want to ’ has to come from the student. I ’d say the information has to be available and the layout. . . . Obviously, the scheduling is the responsibility o f the university. But I don't think they should have to constantly be reminding them [students] that they ’re going to need 150 to sit fo r the exam and these classes are there. As long as that information has been provided. At Marshall State, the business chair described the process of designing their new accounting program as re-packaging current offerings. According to Michael, “All we had to do was take what we had, and move it around and come up with the program.” When asked about new classes in the program, he replied, “Weju st packaged things differently - offered them sooner. ” The graduate o f Marshall State, although she appreciated the structure, indicated she would have preferred more choices in her accounting degree. She made the following comments about Marshall State’s accounting program: For the most part, I agree with how the program is set up and the classes that [we] are required to take. We didn’t really have an option. They ’re R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 103 just there, and you don’t have an option. I guess I ’d add a few more different options to the program, as to what kind o f accounting classes you had to have. So you could specialize more if you wanted to. Similar to Marshall State, Tanner College packaged accounting courses into a program. However, this package was meant for a different student market. According to Tonya, Tanner had recently “started to branch out into the adult education market” in a nearby metropolitan area. One of the resulting programs was a certificate program in accounting. Mark described the program as follows: [It] is designed fo r the person who has an Econ. degree, and they want to take the CPA exam. This sort o f formalizes the course work that they would need to do to take the CPA exam. We package it all in what we call this post-grad certificate. Not only does it make it easier to figure out the courses that you need, but it also gives them an additional piece o f paper. Beyond Traditional Scheduling Traditional college students typically take their courses during two semesters in the daytime hours. For accounting students, this time frame did not provide enough opportunity for students to earn 150 credit hours. All three institutions in this study relied on times outside the daytime two-semester framework to offer required courses. At most colleges and universities, summer classes are regularly offered. However, for accounting students, completing course work in the summer was essential to finishing their 150 hours within a four-year time frame. According to Peter, "They ‘re getting done in four years. They do have to take some summer school. ” Tonya echoed Tom’s remarks: . . A student can be done in four years. They can have a double major. They have to go to summer school, o f course. ” At Marshall State, according to Mark, most accounting students take four-and-a-half years to complete the 150 hours. However, “We have had some that would take summer classes and get done in four. ” R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 104 The professor from Tanner College advised students to take summer classes versus taking a large number of hours during the regular academic year. According to Tom, “/ don’t encourage them to load up 18 hours during [the semester] . . . They could take a night class or something during the summer. ” Tom also reported that many students have interned in the summer and received academic credit. Later, he commented about the types of courses students could take in the summer. There’s a significant number o f courses offered during the summer. The students, I don't encourage them to be taking upper-level accounting courses, but get your foreign language requirement done, do some history classes - something that may be a change ofpace fo r them to during the summer than what they ’re doing all during the year. At Plains, free summer school credits were an integral part o f the 150-Hour accounting program. According to Paul, “What we do is we allow students, after they finish their second year here, to take up to ten hours o f free summer school.'” Peter also spoke of this perk for accounting students. Further, unlike his colleague at Tanner, the Plains professor advised students to take a full course load during the academic year. According to Peter, “We encourage them to take a heavy load during the regular semester and then to make up the difference, we let them take up to ten credit hours in the summer fo r free. ” At Marshall State, the business program offered an evening program for working adults in nearby communities. A two-way interactive broadcast system is used to reach satellite campuses. According to Michael: We ’re offering a night-time accounting rotation. And we ’re trying to rotate not only the 24 [hour accounting concentration] but also the rest o f the course fo r the 150. . . . I ’m having to do some classes, the Governmental and the second Cost, that I may not have otherwise taken out [to distance sites] to reach [these students]. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 105 The evening program courses were taught at Marshall’s main campus. Therefore, traditional day students could take them as well as those at the remote sites. “We ask our student that would normally be daytime to take a nighttime class when that sequence rolls. ” Michael then provided a description of this arrangement for an Advanced Accounting course that was going to be offered in the upcoming fall. “So we 11 have 25 kids in the class, but we 11 still broadcast it out to these other locations. ” He then listed three distance sites and that each site would only have a three to four people. Michael admitted that the traditional students “wouldprefer to have it during the day,” but he hadn’t “heard any complaints.” At Tanner, some traditional daytime students took evening courses. This was especially helpful since upper-level accounting courses were offered on an alternating year schedule in the day program. According to Tom, “.. . Three [classes] are offered every other year. So during the day program now some students pick those up in the evening program. ” In addition to night classes, Tanner offered special three-week term at the end of the spring semester. Plains College also offered a three-week term between the fall and spring semesters. These sessions allowed students to take one course at an accelerated pace. The end result was that students earned three credit hours in three weeks. At Tanner, the May three-week term “starts at the end o f April and is over by the 16tn o f May” according to Tom. At Plains, interterm ran through the first three weeks in January. According to Peter, “We have the interterms in January, so the students take that. That gives them an extra 12 hours over the four years that they ’re here. ” At both R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 106 colleges, these sessions provided an avenue for students to earn additional hours. Tom described a typical schedule for Tanner accounting students: They do a May term course. Most o f them don’t go, just because o f the rigors o f the program, more than 33 hours during an academic year 15,15, and then 3 in the May term. They do 33 - 35 during the academic year. At Plains, the chair described a similar plan for accounting students. According to Paul, “What basically happens is the students take 16-hour semesters, and then take our four interterms. That adds up to 140 hours. ” The remaining ten hours are taken during the summer. Paul also remarked that interterm was essential to their accounting program in which students complete 150 hours in four years. “[If] we didn’t have interterm, we probably could not have accomplished it. ” Students First The three institutions in this study were small colleges that had enrollments of less than 5,000 students. According to Abbott (1992), small schools are “clearly studentcentered (p. 31).” Further, an important duty of faculty is “advising of students, both formal and informal (p. 31).” This advising ranges from course selection to career guidance. All the participants in this study mentioned advising as being an important element of a student’s college experience. Professors played the role of student advisor. Assignment of an advisor was often discipline-specific. Thus, accounting students had accounting professors as advisors. At Tanner College, students were provided multiple options to pursue their 150 hours. Tom stressed the importance of advising in administering the accounting program. “There’s no formal program. We have a few different avenues. And again, it ’s easy to deal with R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 107 because most o f these accounting students have an accounting faculty as their advisor. So we ’11 deal with that on a case-by-case basis. ” When asked to name the most positive thing about Tanner’s revised accounting major, Tom replied: I think our size. Our ability to be able to work with students one-on-one to figure out how they can get to 150 in the best possible way fo r them...I think that’s what really gives us the big advantage is being able to advise students one-on-one and being able to custom-tailor a program fo r them to be where they need to be, when they need to be there. Since Tanner offered upper-level accounting courses on an altemate-year basis, Tom stated that advising was “very important" to plan when students took particular courses. While Tanner offered evening courses in a nearby city, Tom remarked “i f we get them [students] in advising going into their junior year, we can usually get those things in during the day program if they want. " Tom’s advising went beyond assisting students in course selection and scheduling to comply with the 150-Hour Law. He stated, “We certainly encourage our students to think about these courses and revise these courses and develop that broad knowledge base. ” At Marshall State, the professor declared his institution centered on “advisement." Mark described the biggest challenge of the revised accounting program as “making the students aware that i f they want to go public accounting, somehow they had to get 150 hours. ” Peter, the professor from Plains, also mentioned advising as being the biggest challenge with the 150-Hour Law. “I suppose just an education effort in both prospective and new students, in ju st helping them understand what they needed to do." R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 108 Peter then described the ease of advising associated with the program because all students followed the same path: From our perspective, it ’s easy to follow because our accounting degree is the same as the state’s requirements. So all the students need to know is they ju st need to fulfill the catalog requirements, and then ju st have 150 hours. So i t ’s not like it ’s really complicated. . . . All the students are in the same track as fa r as what their goal is. As fa r as advising the students, it ’s just mainly keeping track if they have enough hours. Although the business chairs might not have served as accounting students advisors, they were still concerned with the advising process. Tonya, from Tanner, described the biggest challenge during the year the law was enacted. “We just felt like we really had to do good advising. That was our biggest challenge and that was our responsibility - that students were fully aware o f the change and that they were prepared." The chair from Marshall State described the role of advising during the time period from when the law passed, in 1992, to the first year that law went into effect, in 1998. During this time frame, many students and recent graduates took the CPA exam so they could avoid the new education requirement. This process was known as “grandfathering” and allowed CPA exam candidates to take the exam at later dates without having earned 150 credit hours. Mark described advising during this period: We had a lot o f confusion among the students. There was a date there that we knew we had to get students ready to take the exam, so they could grandfather themselves in. We had, like most schools, probably, a lot o f kids that went in and took the exam almost unprepared, and would allow themselves to get grandfathered. So we spent some time talking to them, getting them ready i f they wanted to. Also once the law went into effect, and prior to the law, we took those students that we knew weren’t going to graduate in time to grandfather themselves, and spent a lot o f time explaining the law to them, and how the changes impacted them - what they needed to take, how they could take it, trying to reduce some o f the anxiety that went with the change. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 109 At Marshall State, accounting students also were assigned accounting professors as advisors. Michael commented that these advisors were well informed about what the law entailed. “So they ’re pretty up on what was required, and they were well-versed on the program. So they could sit down one-on-one with these students too, and answer their questions. " Like Plains, Marshall State’s program was very similar to what the law required. Michael stated: Our program is pretty straightforward. We knew what courses we had to tell them to take. . . .It wasn ’t that difficult. But we spent a lot o f time trying to reduce the stress that student were feeling because o f the change in the law and what the implications were going to be. The business chair from Plains also stressed the importance of advising especially during the first few years the law was in effect. According to Paul, “The big thing was to communicate to the current students that they should graduate with 150 hours and why that was. And explain the program to them. That was probably the major issue fo r the students. ” Professors and business chair participants realized the importance of student advising. Perhaps more importantly, however, was how the graduate participants perceived the quality of the advice they received. Overall, the graduate participants described advising during the college career as helpful, and relationships formed with their advisors as positive. One o f the reasons Taylor chose Tanner College was because she wanted the small college environment so she could receive quality advising. According to Taylor: I stuck with the small school ju st because I knew I wanted the personal interaction with the professors, which in the end, I was extremely pleased with Tanner. We were really close with our professors. It was a personal relationship beyond accounting. It was great. He [the advisor] would R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 110 help us figure out where we should take our careers and that kind o f thing that you might not have gotten at a bigger school. Parker remarked that choosing a small college was a “good decision" because he “fe lt real comfortable" at Plains. He stated that the “guidance" students receive at large schools was not comparable. When asked to describe the business department, Parker replied “A+f I don't know what else they could have been fo r me . . . . Not just accounting, but investing and just thinking down the road, thinking long-term and just examining it. ” Parker stated that students should have some responsibility when it came to course selection. He remarked that having advisors “mapping out your 150-Hour plan first semester" was really not “necessary." Parker then described how he worked with his advisor in comparison to his peers. “I brought my schedule into my advisor ju st to get it signed. But not everybody does that. Obviously, most advisors make the schedule fo r their students. ” The topic of advising surfaced with Mary when she was asked what advice she might provide a prospective college accounting student. “I would start out with looking at the schools... [and ask] ‘How do you work with me to get my hours in? ’. . . advising along the way ...deciding on what size o f school and what they really want in their college career. ” Thus, all the participants remarked on the importance of advising in their college’s accounting programs. Professors were more than willing to help students with their course schedules and give career advice. Formal advising sessions typically occurred during registration for class and informally during or after class. However, the priority of students’ needs at each of the institutions was continually considered. The R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Ill data analysis suggests that putting students first seemed to be an integral part of each campus. At Marshall State, this student focus was best seen with the planning of the new accounting concentration. Michael stated that his accounting faculty were “really helpful in working with students to find out what the students wanted” in the accounting program. According to Michael, “We really wanted to find out what our students wanted with the 150. . . . The prototype we have with the expanded undergraduate concentration really came out o f a lot o f discussion with students. ” The business chair of Marshall State also remarked that not all accounting students want to take the CPA exam and pursue a career in public accounting. Michael stated that he wanted to ensure these students were not overlooked. According to Michael: I ’ve always felt that we needed to have an accounting program that not only addressed those people that we thought were going to be CPAs... and make sure that we had good programs fo r them, so they could go out and be successful. At Tanner, the business chair described her responsibility to provide a quality education to accounting students. Since the accounting program was flexible, students could have taken less rigorous courses to earn extra credit hours. However, Tonya did not encourage this choice. According to Tonya, “One o f our responsibilities is to set the high road, where students expect and demand a lot from themselves —that they ’re not just going to try to slip through without anything o f a substantial nature.” At Plains, fulfilling students’ needs was integral to the success of the college. The 150-Hour program was designed so that students could finish in four years at no R ep ro d u ced with p erm ission o f the copyright ow ner. Further reproduction prohibited w ithout perm ission. 112 additional cost. The business chair described how their program design exemplified their student philosophy. According to Paul: Our philosophy was to help the students the best we can. We could have ju st threw up our hands and said, “Oh, you get to come another semester, pay us another semester’s worth o f tuition. ” [and] thought that was a good thing. But in all honesty, that may be best fo r the school, but that‘s not the best fo r the students. Not best fo r the student, in the long run, it’s not best fo r the school. Paul’s advice to a colleague adapting a program to the 150-Hour Law follows: My suggestion is look at what’s best fo r the school and what’s best fo r the students that are coming to your school and see what you can do to help them achieve the la w . . . in the best way possible fo r them. Peter spoke o f “being sensitive to the students ’ needs'” and echoed the department’s chairs comments: Just look at it from the students ’perspective. And I think in the end both sides will benefit - both the school and the students ...Ifyou ’re not going to help them at all, they might as well go some place else. The student philosophy portrayed by Paul and Peter must have been apparent to the students as well. When Parker described the business department at Plains, he stated, “They all have the same philosophy and the same goals fo r their students, even though they are so different. ” Participants at each college in this study had planned for the change in their accounting programs. Each college put together a package to help accounting students meet their goal o f obtaining 150 credit hours. At Tanner, the package was flexible and the students were given a choice of which path to follow. At Marshall State and Plains, the plans were more structured, with fewer choices. At all three institutions, course offerings went beyond the parameters of the traditional two-semester framework. Additional vehicles were needed to keep students on the path to their goal of 150 hours R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 113 on schedule. Summer sessions, night courses, and accelerated three-week terms, while usually a convenient option for traditional day students, all became crucial for accounting majors to meet their goal. At all three colleges, the participants agreed that advising was essential to student success, especially when program changes occurred in response to the 150-Hour Law. At Marshall State and Plains College, the needs of students were the given strong consideration while the accounting programs were being revised. At Tanner, ensuring that students had a high quality academic experience was a priority. The graduates chose to pursue higher education in a small college environment that was known for personal advising and a “students first” philosophy. The participants’ comments supported that these two elements of a small college environment were realized. The Finish Line The fourth and final theme focuses on the completion of the accounting students’ academic journey. When accounting students complete 150 credit hours, they have reached the goal. They have earned a college degree, and are eligible to take the CPA exam. Students may have taken different paths to reach the goal - graduate school, double major, full-time internships. Regardless of the path, the end result is that they are ready to start their careers. Opportunities and Placement Passing the CPA exam represents a stepping-stone in the career of a public accountant. College students who decide on this career path are then concerned that they meet the education requirements to qualify to take this exam. The passage of the 150- R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 1 Hour Law increased the number and specified the course content that must be completed to be eligible for the Exam. However, those that take on this additional burden can expect excellent job opportunities upon graduation. Several of the participants in this study commented on the ease of placement for accounting graduates who were CPA exam-ready. The graduate of Tanner College chose accounting as a major because of “the opportunities that were available. ” Taylor’s brother also studied accounting at Tanner. According to Taylor, “My brother is two years older than I am, and he had no problem getting a job. The jobs were there. ’’ Her reasons for choosing accounting as a major were realized before she started her senior year of college. Taylor stated: I had an uncle. He had a connection with a [ accounting firm] tax person. I ’m not sure how it all evolved. Iju st know I got a phone call that said "You have an interview tomorrow morning at 8:00. ” And so I went to the interview and found out three days later, that I had a job offer. . . . We really hit it off. . . . It all worked out ju st perfect. Parker had the same reason as Taylor in choosing his major. “The wide-spread opportunities later in life” are what led Parker from Plains to study accounting. At the time of the study, he was working full-time at the public accounting firm that he interned during his senior year. He described his job search process as follows: [I] interviewedfo r the first two internships that came to campus . . . .The first one that called me and said I had the job fo r the summer is where I ’m a t . . . . The relationship I had established here [compared] to the fa ct that I ’m about to send my resume to 20 different companies and see who wants to hire me and pay me the most. They gave me a jo b offer in August fo r full-time once I graduated. It was right at that point where either I accept it or I ’m going to interview with 20 different companies . . . . I decided to take the job. Later in the interview, Parker reflected when he was a college senior and considering his career options: R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 115 This is the route I took. Because I took it, I was done and I just turned 21 years old, and was ready to take my exam, was ready to start my experience. I could pick and choose probably where I wanted to get a job. The professor at Tanner College also spoke of the opportunities for accounting graduates, as well as the benefits of accounting as a career. According to Tom: Out o f the 20 people who graduated, we had 19 employed with real accounting jobs. Jobs lined up. Offers by the time they walked across the stage. . . . Placement’s excellent. I always look at public accounting as a step on a path - where do you want to go and what creates the most opportunity fo r you. I think public accounting does a good job in that respect. Peter from Plains reflected on the placement of accounting graduates: “They (accounting firms) want accounting graduates that have 150 hours.” Further, he remarked, “Our students - they all get jobs anyway.” The participants from Marshall State did not describe placement in such a positive manner. The professor from Marshall State stated that the placement of accounting graduates depended on the economy. According to Mark: One year, we had several good students and not one found a job in accounting. It ju st happened - economic conditions. Sometimes y o u ’d have very few good students and more than that would get jobs with public accounting firms. So it ’s hard to say. I don’t think the education has much to do with their placement. I t ’s the conditions. The business chair at Marshall State stated that accounting graduates’ placement was satisfactory. According to Michael: We get a lot o f people that go into non-public corporate-type [positions] . . . Some students that are combined accounting and finance - and some o f our better ones will go that route - get into banks and other institutions . . .. As fa r as I know, we still aren’t having any problems placing our accounting students. Michael’s concern was that Marshall State students were not considered to be of the same caliber as those from larger institutions. He wondered if students from his R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 1 institution received “equal treatment” from recruiters who “never felt that the schools were the same.” According the Michael: I t ’s still hard fo r us today to get the bigger CPA firms to look at our students. It wasn’t very long ago, one o f them [public accounting firms] put out a memo that basically indicated they were only going to recruit at the larger schools. We don’t get them up here anymore. Thus, the business chair and professor from Marshall State described placement for accounting graduates as acceptable. However, their peers and the graduates of Plains and Tanner portrayed j ob opportunities for accounting students as exceptional. In fact, placement was almost assumed for those that were eligible to sit for the CPA exam. For three participants, the question then turned to the impact of the 150-Hour Requirement on career opportunities for accounting graduates. The graduates from Tanner and Plains, along with the professor from Plains, all indicated that the number of accounting students had decreased since the 150-Hour Law was passed. Whether this decline was viewed as positive or negative depended on the participant. Taylor remarked that she has to work harder in her job because of the lack of entry-level accountants. According to Taylor: I t ’s really hurt the accounting pool fo r recruits. There aren’t enough students out there. There’s this huge push fo r more people to do all this extra work. And there’s not the qualified candidates. And there’s a lot o f students who probably would be qualifiedfo r it, but they 're scared o ff by the 150. So it's actually hurt. I t ’s hurting accounting firms in the long run. Parker also stated that the 150-Hour Law decreased the number of accounting graduates. However, he saw this as making it easier for accounting students to find jobs. According to Parker: I think that maybe the 150-Hour rule reduced the number o f candidates . . . . Accounting graduates got a little bit more cocky about the degree that R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 117 they had. Or they felt a little bit more comfortable on their ability to choose what job they wanted coming out. Peter also stated that the decreased pool of applicants helped accounting graduates obtain jobs. According to Peter, “The 150-Hour program has made fewer students go into accounting, so it makes them more exclusive. I think it’s a positive . . . . When they go out and interview, they ’re in demand. ” When describing the most positive aspects o f the 150Hour Law and the accounting program at Plains, Peter replied, “The students are more exclusive when they graduate. They are able to compete in the jo b market better because there are fewer accounting majors from other school. And ours are better prepared. ” Thus, these participants agreed that the 150-Hour Law resulted in fewer students seeking careers in public accounting. However, even with the decrease in the supply of candidates for entry-level careers, public accounting firms still expected accounting graduates to have the educational requirement fulfilled by the time they started their jobs. The graduate participants spoke of having 150 credit hours as a minimum standard to be considered for placement. According to Mary, the graduate of Marshall State, “None o f the public places I interviewed fo r would even accept anyone who didn’t have 150. . . . They wouldn’t even accept your resume i f you didn’t have the 150. ’’ Similarly, when Taylor was asked if having 150 credit hours was an issue during the interview process, she replied, “They always asked you ‘D o you have it? ’ And i t ’s on my resume as well. I t ’s a big thing to put on your resume, too. ” Parker described the role of having 150 credit hours in his obtaining a job offer as follows: The fact that if I wouldn’t have had it, I don’t think I would have got that [job] . . . . But the fact that I had it and a 3.7 [GPAJ and, played some football at the same time, and always had a job. Yea, 150 hours was just R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 118 one o f them . . . . Since it ’s a requirement, and I had passed it. I paid my dues, so I think it played a role. Although accounting students took more classes than their peers in other business disciplines, CPA firms did not view the additional education as a discriminator among candidates. The graduate participants described compliance with the 150-Hour Law as a minimum qualification to obtain an entry-level position at a public accounting firm. Further, some of the participants commented that starting salaries of these positions did not reflect the additional education of the graduates. Compensation inequity was particularly an issue with the business chair of Marshall State. Michael stated: One o f the problem s. .. has to do with the fact that they can’t really make any more working with a CPA firm with the 150 or without. . . . I don’t see the CPAs in [city] saying ‘Oh, you got the 150 done, we ’re gonna give you 10% more money or 15% more money. ’ So there really wasn’t any additional compensation . . . . The 150 may have increased the competency o f the applicants, but I don’t ’ think there was any corresponding increase in compensation to starting CPAs. Michael reiterated his position later in the interview. “The fa ct that there’s not increased compensation really bothers me. I just don’t see a student getting those extra hours getting financially rewarded very much fo r it. ” The graduate from Marshall State provided evidence of Michael’s viewpoint. When the researcher asked Mary if having 150 credit hours impacted her starting salary, she replied, “Not really.” Later, she remarked that those with graduate degrees were not earning extra compensation, “Companies weren ’t paying extra i f you had your M aster’s in Public Accounting versus your 150 undergrad. As long as you had the hours in . . . it doesn ’t matter. ” R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 119 The graduate of Tanner College responded that she was not compensated for her additional schooling. However, Taylor reported her manager did not agree. When asked about her educations’ impact on her starting salary, she replied: I said to my manager, "Well, i t ’s not like I ’m getting paid any more. ” H e ’s like, kind o f an argument, "You can say you are. ” So I ’m not sure how much . . . . So, salary-wise, supposedly per my manager, it has affected our salary’. The graduate of Plains College, who at first stated starting salaries had not increased, later agreed that, perhaps indirectly, compensation has been adjusted to reflect the additional education of accounting graduates. According to Parker: "I don’t think 150 hours will change starting salaries. But I could be wrong . . . . Starting salaries have increased quite a bit in the last few years, but I don’t think I would contribute that to the 150 Hour [Law], ” Parker then referred to the reduced supply of accounting graduates as a contributing factor to a possible increase in salaries. "I think that maybe the 150-Hour Rule reduced the number o f candidates to where we could get more [money]!' As described earlier, Parker remarked that accounting graduates could "choose what job they wanted' upon graduation. He stated that the lack of qualified candidates might have impacted "negatively in a number o f firm s" so that "they have to pay bigger starting salaries. So indirectly maybe it [increased compensation] came from the 150-Hour Rule. ” Thus, although Michael made strong statements concerning the lack of additional compensation for accounting graduates, the graduates themselves were not as concerned with the issue. While none of the participants definitively stated their starting salary was increased due to the additional hours they obtained during college, Mary and Parker R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 120 indicated that perhaps, indirectly, they were earning more money than accounting graduates in the past. When accounting students had met their goal of earning 150 credit hours, this accomplishment symbolized the finish line on their education path. Completion of this goal also represented the first steps on their next path - being eligible for the CPA exam and beginning a career in public accounting. Overall, participants in this study described the opportunities in this career as abundant, and that accounting graduates who qualified for the CPA exam were in demand. First Reactions to Final Reflection: A Continuum The graduate participants in this study achieved their goal of obtaining 150 credit hours. The business chairs helped pave their way by designing the accounting programs that complied with the Law. The accounting faculty guided the accounting students along their path by serving as professors and advisors. During the course of this study, participants described their first reactions towards the 150-Hour Law. Then, throughout the interviews, the participants made comments that indicated their current attitudes towards the Law had evolved. As the colleges implemented new accounting programs and worked through some issues arising from the revised curriculum, the participants took a step back and reflected on the entire change process. Initial thoughts. Three participants commented that they thought the law would cause accounting students to pursue a graduate degree. Tonya stated that she thought this was the purpose o f the 150-Hour Law. According to Tonya, “/ thought one o f the purposes might be to have accountants also have M aster’s degrees . . . . I thought ‘Gosh, an accountant should have an advanced degree. A Bachelor’s is not enough. ’And so I R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 121 thought that was g o o d Then she added that she also thought the law was enacted “to improve communication and technology skills and really deepen the level o f experience the students would have. ” At Marshall State, the business chair thought that the graduate route would be how the institution would implement a 150-Hour program. According to Michael, I originally thought we would.. . take them [the students] through 24 hours undergraduate and then put them in our MBA program . . . . That was the model that I thought about first. That’s why when were designing it, I knew I had the MBA, so I knew that I could fit into this. In some respects, I wish that would be the route they would go. The professor at Marshall State had a similar first reaction. According to Mark, “Originally, we thought it would be an MBA thing where our kids would get an MBA . . . and w e’d offer some electives, upper-level accounting courses. ” Graduate school was not mentioned in this context at Plains College, in which the design of the accounting program allowed students to earn their 150 hours in four years. However, the chair was surprised at the number of students who completed this heavy course load as scheduled. According to Paul, “I anticipated more graduating without the 150 hours than are . . . . I anticipated probably more students staying another semester four-and-a-half years. But virtually everyone is doing it in four yearsT Marshall State was the only public institution in this study. The chair at this institution was unique in his original concern. Michael thought that his college would work with other public institutions in the state. According to Michael: There isn’t really a consortium o f colleges in the state that work with satisfying the requirements o f the 150 hour. I really thought that probably something would come out o f this so that a student could graduate from one o f the schools and fit into a MPA program that was a model fo r the state. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 122 Question, but accept. Several comments made by the participants indicated that they and their colleagues questioned the reasoning behind the 150Hour Law. Despite this, most students have accepted the Law as a hurdle they must overcome to embark on a career in public accounting. The graduate participants provide first-hand evidence of this phenomenon. The graduate of Plains College, Parker, took issue with the fact that a portion of the 150 credit hours were unguided. According to Parker: I mean the fact that I could get my coaching minor and have that fulfill my 150-Hour requirement fo r accounting. But does that make sense to me? It doesn’t make sense tom e . . . . I f I got just my requirements fo r the required classes to take the exam, obviously I ’d get my degree in accounting and probably have . . . 25 hours. So what is that [extra] twenty-five hours doing fo r these graduates besides detouring them from majoring in accounting. . . . I haven’t quite understood what it’s supposed to be doing. When asked why he thought the law was passed, Parker responded: It was an initial attempt to try to make a more elite group o f candidates fo r the CPA maybe. But I don’t like the elite. . . . That’s why I struggle, I guess. I could see where their initial thoughts were, [but] they kind o f cut o ff halfway in their planning. Then all the other states started adopting it. I didn’t understand. According to Taylor, the graduate of Tanner College, she was told the purpose of the law was so that accountants would be more “well-rounded.” However, since she has a “liberal arts background,” she has taken many courses outside her major. She also stated that at her workplace, “Everyone’s confused as to why i t ’s [the requirement] in place.” She also spoke of the unguided hours that students take to reach 150. “Most everybody has taken classes that make them well-rounded. So ju st tacking on twenty [hours] fo r accounting students . . . doesn’t make much o f a difference in making you a more well-rounded accountant. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 123 The purpose o f the 150-Hour Law was not only critiqued by the recent accounting graduates, but also by the business department chairs and accounting faculty. The chair at Tanner questioned the reasoning behind the law. As reported earlier, Tonya originally thought the purpose o f the 150-Hour Law was to require CPAs to obtain Master’s degree. When she realized this was not the case, she wondered about the purpose of the law. I wish the people who made the requirement would have had a goal in mind. I don't have any problem with requiring additional education. But when the rule was actually instituted in various states, it became very clear that the profession had absolutely no goal in instituting this requirement, except to add 22 more hours to the time that the students had to spend in school. The accounting professor at Marshall State also questioned why the profession pushed for the law to be passed. According to Mark: I was very surprised it passed. I was in [another state] at the time it passed here. And o f all the accountants I talked to that came in and recruited not one was fo r it. But then they passed i t . . . . So I don't know what happened. I don ’t have a clue . . . I wouldn’t be surprised it they decide to get rid o f it sometime. In addition to questioning the logic of the law, some participants spoke of students being confused about the application of the law to their education. When Tom was asked about student response to the requirement, he replied: I t ’s ju st confusion, because they see 150, and they don’t really know what that means or what it involves. I think the biggest thing is surprise that the 150-Hour Requirement isn ’t more specific and delineated as fa r as what courses you need to take. The professor at Marshall State also commented that students were confused when the 150-Hour Law took effect. When asked about the first year of Marshall’s public accountancy concentration, Mark remarked: We had a lot o f confusion amongst the students . . . . [We] spent a lot o f time explaining the law to them, and how the changes impacted them, R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 124 what they needed to take, how they could take it. Trying to reduce some o f the anxiety that went with the change. Despite the questions and confusion surrounding the law, the participants accepted that its requirements must be met. Since they invested the time and resources to earn the additional hours, the graduates perhaps were most directly impacted. However, although the law may not have made sense to them, they seemed to move forward to pursue their goals. Taylor, as described earlier, did not see the logic of taking additional hours. However, when asked about her first reaction to the 150 hours, she stated: I had mixed feelings. I was like, "Okay, well, Iju st have to go get my 150 hours. ’’ I t ’s going to be beneficial to me in the long run. I ’m going to have an accounting degree, CPA. I had to do it, so I didn’t ’ think anything o f it. I mean I didn't think very much o f it. And so it didn’t affect me. Mary, the graduate from Marshall State had a similar reaction. "I wasn’t too excited about it (the requirement), but thought, ‘Hey, if it led to what I wanted to do, then it was probably worth it ’. ” Parker, from Plains College, also described his first reaction to the requirement in the same way. "It didn’t mean a whole lot tom e . . . . You have to have this big number o f credits to graduate. . . . Iju st knew I was going to do it. ” Later, when asked what advice he would give to a high school senior who is considering an accounting major in college, Parker remarked " I’d definitely get the 150 hours, .. . because it can’t hurt. It can only help. ’’ Mary and Parker also spoke about how co-workers have come to accept the requirement. According to Mary, "Pretty much everyone’s ju st accepted it. That’s just how it is. I don’t really hear many people complain. ” Likewise, Parker stated that at his workplace, "nobody has a major problem with” the 150-Hour Law. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 125 The professors also described acceptance of the additional hours required by the law. According to Tom from Tanner College, “People are prepared to deal with it. I do n ’t think that the people have a big problem with it. Wejust come and accept it already. ” At Plains College, Peter described students’ acceptance of the law. “A pleasant surprise is the reaction o f the students when they fin d out that is the requirement. It doesn’t turn them o ff to accounting. ” Further, he stated that students “don’t shy away" from accounting or “perceive it [the requirement] as being negative." Peter attributed this to Plains’ program design that allows students to complete the 150 hours in four years at no extra cost. According to Peter, “They just pretty much accepted it - that‘s the requirement, and knowing when they get out they 're going to be more valued. It's worth it. ” Tonya, the chair at Tanner, who remarked on the “hype" surrounding the law, made a statement that indicated acceptance of the requirement. When asked what advice she would give to a colleague in a state that had just passed the 150-Hour Law, she responded, “You have to embrace the 150 hours. You have to be really prepared and not blow it out ofproportion . . . . What I have learned is, it’s what you make o f it. ” Mixed Bag. When participants expressed opinions about the 150-Hour Law, their views varied depending on the context of the conversation. At times, the benefits of additional education were discussed. At others, negative comments were made. As Parker stated, he had “mixed feelings" about the requirement. Similarly, Plains College’s business chair described the law as “a mixed bag." According to Paul, “I think some students are benefiting from it, and other students quite honestly aren' t . . . . So I have mixed reactions with it in all honesty. ” R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 126 The professor from Marshall State took a hands-off approach to the law. Mark commented that accounting students felt the requirement was “u n f a i r because information systems graduates, who need only 125 hours to graduate, were earning higher starting salaries. In response to this, Mark stated, “O f course we [the college] were beyond blame, right? I t ’s not our fault [laughs]. ” Later, when asked about any issues resulting from the change in Marshall’s accounting program, Mark replied, “I didn’t see any big problems. It wasn’t really our problem. ” Despite his neutral approach, Mark did see some positive aspects the additional education required by the law. From an institutional point o f view, you have the students around fo r a little longer, and probably they went out a little bit better prepared to work in the accounting area. Probably one o f the positive things was that the students had to make up their mind that that’s what they wanted. Once they had made up their mind that they ’re going to be a profession person and sit fo r the CPA exam, they seemed to be a little more motivated. Two of the graduate participants also spoke of accounting students having to make a decision to commit to additional education. However, Taylor and Parker did not describe it as positive. Although the extra hours did not change her mind about her career choice, Taylor commented that it did impact other students’ decisions. According to Taylor: I think it scares a lot o f students away. It just doesn't appeal to people to have to take extra classes and go extra hours. So, it really limits the pool o f eligible candidates fo r accounting careers . . . . I think it scares a lot o f people away earlier in their college careers, before they really know what they want to do. Parker also described this phenomenon: What is that [extra] 25 hours doing fo r these graduates besides detouring them from majoring in accounting, because they don’t think they ’re going to get anywhere without their CPA. [That] is the probably the biggest R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 127 negative that I ’ve seen from it. And I fe e l. . . that way personally, too. I ju st haven’t quite understood what it’s supposed to be doing. Despite his opinion that the law dissuades students from studying accounting, Parker described his reaction to the 150-Hour Law as “neutral." Similarly, the graduate of Marshall State said she “w asn ’t too excited about it" when she learned of the additional course work she would have to take. However, her overall opinion of the law was positive. According to Mary: It helps so much because you gain that extra knowledge that wasn’t required. Actually, it ’s a benefit because it’s easier fo r us now, because w e’ve had those extra courses. I probably would never have taken Government [Accounting] before. And that’s helped quite a bit. [The extra education] puts us a step ahead o f where we were. The professor at Plains also remarked on the benefits of additional coursework. According to Peter, “Students had the opportunity to take more course work - 1 see that as positive." He also commented that students had the “opportunity to double major." Parker, the graduate from Plains, also discussed the benefit of taking more hours. “Just the knowledge that you can get from it - the extra that . . . I learned because o f my accounting classes . .. fo r the same amount o f money is a no brainer in my mind. ” As he spoke, Parker became more convinced of this. When asked the advice he would give a prospective accounting student, Parker stated, “ I ’d say definitely get the 150 hours, even if their option required them to spend more money . . . because it can’t hurt (hits the table). It can only help. ” Michael, although he “felt that it probably wasn't necessary", also saw the benefit of additional education to the students. “I ’m very pleased. . . with what our law says and the areas that it has students take and the background that they had. ” Likewise the chair from Tanner College stated that if students use the extra hours productively, they can R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 128 “really gain additional skills and experience, and go into their first job with really a fine, fine background. ” Works well/worth it. Despite the participants’ mixed feelings about the law, upon reflection, most come to the conclusion that the extra effort involved was worthwhile. For the program chairs and professors the effort involved redesigning programs and advising students. At Plains College, Peter was pleased with their 150-Hour accounting program. “There’s nothing I ’d add or delete. I t ’s as complete as it needs to be, as complete as it should be. I don’t think there’s anything in there that is unnecessary. ” Further, he stated that the students benefit from the program. “When they get out, they ’re going to be more valued. I t ’s worth it. ” The chair at Plains described the accounting program as “very successful.” He also commented that the program has “worked out very, very w eir for the students. The fact that almost all students graduate with 150 hours completed in four years played a role in Paul’s definition of success. Virtually everyone is doing it in four years . . . . So it was probably a bigger success than I though it was going to be . . . . I think w e ’ve probably shown a smaller drop in accounting majors than most schools, and one o f the reasons is this program would be my guess. At Tanner College, the program revision was much more recent than at the two other institutions. The law did not take effect in Iowa until 2001, whereas in Nebraska, the law took effect in 1998. At the time of the study, Tom had just recently presented changes in the accounting major to faculty committee. When asked about the new program, Tom responded, “There’s nothing I would do differently. I ’m really excited about the additions and changes w e’ve made that are going to be implemented this next academic year. ” The chair at Tanner showed support of Tom’s revisions to the R ep ro d u ced with p erm ission o f the copyright ow ner. Further reproduction prohibited w ithout perm ission. accounting major. “I think w e’ve strengthened our program . . . . I t ’s ju st a matter o f ou, setting higher standards and having people who can meet those standards. ” At Marshall State, the business chair was pleased with the additional accounting concentration they developed. According to Michael, ‘7 think it’s been a very positive step fo r us. We know we did the right thing as fa r as our system structure went. ” Michael had originally thought students might pursue a graduate degree, as opposed to taking the hours at the undergraduate level. However, according to Michael, “I t ’s worked really well fo r us this other route. I haven’t had any students come back and tell me, ‘Why didn’t you have me get the MBA? ’.. .It seems like i t ’s worked out well this way. ” Later, he remarked, “A lot o f them were very satisfied with pick up the hours at Marshall State College. ” Depending on the context of the conversation, the participants provided both negative and positive comments about the 150-Hour Law. Some of their initial reservations and expectations did not develop into reality. Many participants questioned the value of the additional hours, but then accepted it as a hurdle to overcome. In the end, however, the participants decided that meeting the requirement was worthwhile because it helped students achieve their goals. Peter gave the following advice: D on't make the 150-Hour Requirement a hurdle. D on’t make it something negative. Make it something positive. You may have to give up something in the process . . . . Just look at it from the students ’perspective. . . . And in the end, both sides will benefit. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 130 CHAPTER VI SUMMARY AND CONCLUSIONS The purpose of this study was to describe the process and the issues that emerged in the business departments of three small colleges as they adapted accounting programs to comply with the educational requirements of the 150-Hour Law. This study provided a description of three accounting programs’ adaptation to a state requirement for additional education to qualify to take the CPA exam. In addition, the experiences of the stakeholders of these accounting programs were explored and compared. The literature review began with the topic of organizational change, and then proceeded to change in higher education. Next, curricular change was addressed both at the institution level and at that of the academic discipline. The review narrowed further to describe literature about accounting education, starting with the history of the CPA exam and the 150-Hour Law. Lastly, literature was reviewed regarding the 150-Hour Law since its passage. The grand tour question that framed this study was “How do stakeholders in the business departments at three small colleges describe the process and issues that emerge from adapting their respective institutions’ accounting programs to comply with the 150Hour Law?” Six sub-questions related to the grand tour question were explored: (a) How have the business departments of three small colleges adapted their accounting programs to the 150-Hour Law to qualify for the CPA exam? (b) Who were the key players in the curricular change process and what roles did they play? (c) How do accounting R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 131 professors describe the curricular change process brought on by the law? (d) How do business department chairs describe the impact the law had on the accounting program? (e) How do recent graduates of revised accounting programs describe their educational experience? (f) What are participants’ beliefs about the role of the CPA exam in determining curriculum? The researcher used a qualitative multiple-site case study approach to provide a description of the participants’ viewpoints on the curricular change process and emerging issues. Data were mainly collected through semi-structured interviews with nine participants from three different sites. The sites were purposefully selected because they met the researcher’s definition of a small college, and the colleges were recommended as having exceptional accounting programs. The interviews were audiotaped and then transcribed by a paid third-party. From these transcripts, the research sub-questions were answered. The researcher coded the transcripts by hand and then sorted the codes into several categories. As the data analysis progressed, four main themes emerged, all that coalesced around “traveling down a path.” These four primary themes were: Constructing the Path, On the Path to the Goal, Guiding the Routes and Paths, and the finish line. A summary of each theme follows: Constructing the Path When the 150-Hour Law passed, business chairs and accounting faculty knew that change in their institution’s accounting program was eminent. At first, state-mandated course work appeared to be a curricular issue. However, an examination of the three R ep ro d u ced with p erm ission o f the copyright ow ner. Further reproduction prohibited w ithout perm ission. 132 institutions and their responses to the 150-Hour Law produced no difficulties in the curricular arena. The colleges either already offered the required course work or were making plans to do so. In addition, relationships among the accounting faculty and department chair were collegial during the change process. When the revised programs were introduced to those outside the department, a few problems arose. Convincing the faculty committee members of the need for the additional credit hours in accounting and business required time and effort. The approval from upper-level administration was needed as well. However, as the participants reflected on this process, they realized the overall process was not as cumbersome as they had anticipated. The changes in the three institutions’ accounting programs were not only impacted by campus constituents. Outside influences played a role in how the accounting programs were developed. The CPA exam has always shaped collegiate accounting programs’ content. With the passage of the 150-Hour Law, ensuring that students qualified to take the exam became a new program goal, along with preparing students to pass it. With new legislation, colleges communicated with their state boards about the interpretation of the law. This communication helped to answer specific questions about each institution’s course work. Two of the participants, Michael and Peter, served on the state board subcommittee that drafted the specific educational requirements for the Law. By serving on this subcommittee, the two chairs gained insight on the specific courses required by the law as it was being drafted. In turn, their institutions did not have major changes to R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 133 their course catalogs. Marshall State did add one business course. However, at Plains, the law paralleled their accounting program. On the Path to the Goal When college students decide to pursue a career in public accounting, a hurdle they must overcome is additional education. Because of the state mandated requirement, earning 150 credit hours became a goal they must meet. Although each state’s law has certain course requirements, accounting students still have many choices on how to obtain the needed credit hours. Each of these choices represents a path they may take. One choice was whether to earn the hours as undergraduates or to pursue a Master’s degree. While the undergraduate route was popular, two participants expressed regret in not choosing the graduate route. If the undergraduate route was chosen, several avenues were available: double major, academic minor, internships and electives. Some of these routes were challenging, while others were less arduous. Another issue on the path was “How long should the student’s journey take?” At the two private colleges, tuition was expensive. Thus, students tended to complete their coursework in four years. At the state college, however, most students graduated in fourand-half years. The path towards completing 150 credit hours was not for everyone. Because of the additional coursework required to qualify for the CPA exam, accounting students were considered to be among the elite in the business department. The participants described a process of self-selection where students who may have been interested in R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 134 accounting were dissuaded from pursuing the degree because of the extra time and effort required. Being “on the path” towards 150 credit hours required extra work of all the stakeholders. Faculty members’ teaching schedules were difficult and changed each semester. Many also taught overload courses. Further, accounting students needed to complete more than twenty credit hours than their peers. In addition to carrying a heavy load during the semester, this meant enrolling for special sessions and summer school, if they wanted to complete their education in four years. Guiding the Routes and Paths At each institution, the chairs and professors not only designed the accounting programs that complied with the 150-Hour Law but also guided students along their chosen path. Each college assembled a package to help accounting students meet their goal of obtaining 150 credit hours. At Tanner, the package was flexible and the students were given a choice of which path to follow. At Marshall State and Plains, the plans were more structured, with fewer choices. At all three institutions, course offerings went beyond the parameters of the traditional two-semester framework. Additional course offerings were needed to keep students on the path to their goal of 150 hours on schedule. Summer sessions, night courses, and accelerated three-week terms, while usually a convenient option for traditional day students, became crucial for accounting majors to meet their goal. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 135 All the participants agreed that advising was essential to student success, especially when program changes occurred in response to the 150-Hour Law. At Marshall State and Plains College, the needs of students were the given strong consideration while the accounting programs were being revised. At Tanner, ensuring that students had a high quality academic experience was a priority. The graduates chose to pursue higher education in a small college environment that was known for personal advising and a “students first” philosophy. The participants’ comments supported that these two elements of a small college environment were realized. The Finish Line When accounting students earned 150 hours along with their degree, they met their goal of qualifying for the CPA exam - the finish line on their education path. Completion of this goal also represented the first step on their next path - a career in public accounting. Overall, participants in this study described the opportunities in this career as abundant, and accounting graduates who qualified for the CPA exam were in demand. The graduate participants in this study had ‘crossed the finish line’ to earn their 150 hours. The business chair and accounting faculty participants had revised accounting programs and guided students to complete their degree requirements. Now that the path was constructed and traveled, the participants could reflect on the journey. Depending on the context of the conversation, the participants provided both negative and positive comments about the 150-Hour Law. Some of their initial thoughts did not'develop into R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 136 reality. Many participants questioned the value of the additional hours, but then accepted the education requirement as a hurdle to overcome. In the end, however, the participants decided that meeting the requirement was worthwhile because it helped students achieve their goals. Comparison of sites and participants Each institution in this study had characteristics that distinguished it from the others, from the student body to the faculty’s educational philosophy. In turn, each business department took a different approach in adapting their accounting programs to the 150-Hour Law. Further, each college was composed of the students, faculty and staff that make higher education their career. Thus, each participant was a representative of his or her institution. Tanner College appeared to be the most academically oriented institution in this study. The mission statement describes the college as being selective in its admission of students. Thus, the students attending Tanner had higher college entrance exam scores and class rankings than those at the other institutions. The graduate participant from Tanner presented herself in a professional and intelligent manner. The professor from Tanner also was quick-witted and had a colorful vocabulary. The business chair from Tanner was unique in this study as she was the only participant who had never taught accounting. In turn, Tonya had a different perspective of the education requirement. She seemed to value the quality of academic experience students had at Tanner, and seemed less concerned with training students for a specific R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 137 career path. She was disappointed that the 150-Hour Law did not require a Master’s degree, and strongly encouraged students to make productive uses of their extra education. She also stressed taking courses outside the department so that students could become more well-rounded individuals. Marshall State was the only college in this study that was a public institution. Open enrollment and lower tuition are two distinguishing characteristics of this type of college. Interestingly, Marshall State was the only institution that consulted students when designing their new accounting program. Because of this consultation, they altered their original design of having students matriculate into their MBA program to offerings an undergraduate program. Further, Marshall State was the only college that offered two distinct tracks for accounting students - a CPA route and a non-CPA route. However, the participants from this institution did not portray as positive of attitudes as the participants from Central Plains and Tanner. The graduate from Marshall State was the most reticent of the participants. Thus, describing her educational experience was a challenge. The accounting professor from Marshall State was the only participant to remark that accounting students were not as strong as they were in the past, and longed for the funding for an additional accounting faculty member. The business chair expressed concern about how graduates from Marshall State compared to other accounting students in the area and that large accounting firms were not recruiting from his institution. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 138 The participants from Central Plains all possessed a confidence about the college’s accounting program. The business chair decided from the outset that all accounting students would obtain the 150 hours. He then created a package for accounting students to complete their education in four years at no additional cost. The professor saw the 150-Hour Law as a marketing tool for Central Plains’ accounting program. Both he and the business chair often spoke of the reputation of the program in the community. Further, neither considered graduate school as a path for accounting students as Plains did not offer graduate degrees. The graduate of Plains spoke very highly of his alma matter and of his performance during his college career. The participants’ viewpoints contributed to the design of each of the accounting programs at the three colleges. At Tanner, each student was individually advised on the best path for them. This path would meet their goal of earning 150 hours while at the same time provide them with a rich academic experience. At Marshall State, their program design resulted from student input and allowed students to choose between two accounting concentrations, depending on their career goals. At Central Plains, all accounting students were placed on the same streamlined path - 150 hours in four years. Implications of the study Each college in this study demonstrated a unique strength during the process of adapting their accounting programs to comply with the 150-Hour Law. Institutions located in states that have yet to implement the education requirement to take the CPA R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 139 exam can learn from each site’s practices. For colleges in states where the law is already in effect, insights for ways to improve their programs can be gained. While complying with the state requirements should be ensured, business program chairs and accounting professors should not forget the needs of students when redesigning curriculum. If an accounting program is designed without consulting the potential participants, the college may find that students become dissatisfied and thus enrollments decrease. However, accounting students’ goals may focus on the near future. They are often anxious to graduate, so they can start their careers and earn a decent salary. Young adults often view a college education solely as preparation for a vocation, and not as an environment to learn and grow as an individual. Therefore, student input will likely focus on coursework that will prepare them for the CPA exam and a program that will allow them to graduate in four years. The educator’s role, therefore, is to temper this urgency to enter the work world with a solid academic program aimed to educate the entire person. This results study also demonstrated how quickly recent college graduates’ perspectives evolve. Two of the graduate participants expressed regret in not pursuing a Master’s degree. While they enrolled in extra coursework at the undergraduate level, they stated that their time would have been better invested in a graduate program. Accounting program administrators should be aware of this phenomenon, especially when advising students. Graduate school should be presented as an option for college R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 140 accounting students. Given that accounting students need to enroll in approximately 25 more hours than those pursuing degrees other academic disciplines, earning these hours at the graduate level represents a practical alternative. Although participants in this study reported that public accounting firms did not value a Master’s degree in their hiring practices, this does not hold true for all industries. Most corporations require a Master’s degree to be promoted to upper-level management. Further, community colleges and some four-year institutions hire business instructors with Master’s degrees. Given the public accounting industry’s extremely high turnover, most accounting graduates will likely enter a different line o f work during their careers. Thus, holding a Master’s degree could ‘open doors’ for individuals in the future. Recommendations for Future Research During the data analysis phase of this study, the researcher discovered that she had further questions regarding accounting programs and the 150-Hour Law. The participants described the many paths that were available to accounting students to earn their hours. Thus, a descriptive study on the composition of the 150-hour undergraduate programs could provide useful information. Topics to be explored could include: How are the additional hours obtained? What do students choose for a second major or an academic minor? How many hours are earned for internship experiences and purely elective courses? Another area to explore would be the satisfaction of accounting graduates with their college experiences. Comparisons could be made on how the participants obtained R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 141 their 150-hours to how highly they rated their satisfaction. For example, are students who graduated with a double major more satisfied than their counterparts who enrolled in accounting electives to earn the 150 hours? Are Master’s degree holders more satisfied than those who earned their hours at the undergraduate level? Similarly, CPA exam pass rates and employer satisfaction of accounting graduates also could be explored on the basis of how college credit hours were earned. For example, do CPA exam candidates with Master’s degrees pass the CPA exam more often than those with undergraduate hours only? Are employers more satisfied with entry-level professionals who enrolled in several internship hours versus those with a non-business academic minor? This study has put forth the concept of accounting students being on different paths, all focused towards the goal of earning 150 hours. Future studies could measure which path provides the best educational experience for students, which path contributes to passing the CPA exam and which path employers value. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 142 REFERENCES Abbott, A. S. (1992). Teaching at a small liberal arts college in R.M. Sawyer, K.W. Prichard & K.D. Hostetler (Eds.), The Art and Politics o f College Teaching: A Practical Guide fo r the Beginning Professor (pp. 27-34). New York: Peter Lang Publishing. American Institute o f Certified Public Accountants. (1988, February). Education requirements fo r entry into the accounting profession, A statement o f AICPA policies, (Second edition, revised), New York, NY. American Institute of Certified Public Accountants. (1967). Horizons fo r a profession: The common body o f knowledge fo r certified public accountants. New York, NY: Roy, R,H, & MacNeill, J.H. 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Refraining organizations: Artistry, choice and leadership in Kezar’s Understanding and facilitating change in higher education in the 21st century. ERIC Digest accession No. ED 457763 Bonvillian, G. & Murphy, R. (1996): The liberal arts college adapting to change: The survival o f small schools. New York: Garland Publishing. Boone, J. P. & Coe, T.L. (2002). The 150-hour requirement and changes in supply of accounting undergraduates: evidence from a quasi-experiment. Issues in Accounting Education, 17(3), 253-268. Clikeman, P.M., Schwartz, B.N. & Lathan, M.H. (2001). The effect of the 150-hour requirement on new accountants’ professional commitment, ethical orientation, and professionalism. Critical Perspectives in Accounting, 12(5), 627-645. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 143 Creswell, J.W. (1998). Qualitative inquiry and research design: Choosing among five traditions. Thousand Oaks, CA: Sage. Gumming, J. & Ranking, L J. (1999). 150 hours: a look back. Journal o f Accountancy, 187(4), 5 3 -5 8 . Day, D.H. (1996). The evolution of collegiate accounting instruction in the United States (1635-1995) with selected parallels to accounting practice, (Doctoral Dissertation, Northern Illinois University, 1996). Dissertations Abstracts International, 57-12A, 5082 Donelan, J.G & Philipich K.L. (2002). Meeting the 150-hour requirement: the impact of curriculum choice on satisfaction. Journal o f Accounting Education, 20(2), 105 - 121. Donsky, A.P. (1997). Paradigm shift and strategic planning: planning and management in a turbulent decade. Educational Planning 10(3), 21 - 35. Grieves, J. (2000). Navigating change into the new millennium: Themes and issues for the learning organization. The Learning Organization, 7(2), 54 - 74. Italiano-Thomas, G. (1997). A case study of the change process in higher education: State mandated change in teacher education. 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Survey responses of department chairs of the Illinois collegiate accounting program to the revised Illinois public accounting act. (Doctoral dissertation, Vanderbilt University, 1992). Dissertations Abstracts International, 53(12a), 4193. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 144 Sawyer, C.R., Miller, P. & Belmke, R.R. (1994). Communication education transformations: implications for curricular change. Journal o f the Association fo r Communication Administration, 2(May)x 104 -109. Sawyer, R.M., Prichard, K.W. & Hosteteler, K.D. (1992). Committees, associations and organizations: The fine art of networking in The Art and Politics o f College Teaching: A Practical Guide fo r the Beginning Professor (pp. 291-298). New York: Peter Lang Publishing. Schmidt, R.J. (1993). Accounting curriculum responses to the 150-hour requirement. Journal o f Accounting Education, 11(1), 15-41. Senge, P.M. (1990). The fifth discipline: The art and practice of the learning organization. In J.S. Ott (Ed.) Classic Readings o f Organization Behavior, (2nd ed., pp. 506 - 512). Fort Worth: Harcourt Brace. Shafer, W. E. & Kunkel, J.G. (2001). Are 150-hour accounting programs meeting their intended objective. Journal o f Education fo r Business. 77(2), 78-82. Simsek, H. (1997). Paradigm shift and strategic planning: planning and management in a turbulent decade. Educational Planning, 10(3), pp. 21 -25. Skousen, K.F. (1996). Improving the effectiveness of 150-hour accounting programs: some research possibilities. Journal o f Accounting Education, 14(2), 215 - 220. Stake, R.E. (1995). The art o f case study research. Thousand Oaks, CA: Sage. Thelin, J. (2000). A legacy of lethargy? Curricular change in historical perspective. Association o f American Colleges and Universities Peer Review, 2(4), 9 - 14. Van Whye, G.A. (1991). The accounting curriculum in higher education: A study in educational policy, (Doctoral Dissertation, University of Washington, 1991). Dissertations Abstracts International, J3(01)Ai 0050. Wallace, W.A. (1996). What questions must be answered to evaluate whether the 150hour initiative is progress? Journal o f Accounting Education, 14(2), 151 - 159. Webster, N.E. (1938, May) Higher education for public accountants. The Accounting Review, 253-56. Weiss, R.S. (1994). Learning from strangers: The art and method of qualitative interview studies. New York: The Free Press. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 145 Williams, B. (1997, March). Initiating curricular change in the professions: A case study in nursing. Paper presented at the annual meeting of the American Educational Research Association, Chicago, IL. Williams, J.R. (1996). Implications of 150-hour certification requirements for academic accounting programs. Journal o f Accounting Education, 14(2), 237 - 44. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 146 APPENDIX A Interview Questions - Business Department Chair Describe your college. What distinguishes it from other colleges? Describe your department in context o f the entire college. Possible probes: size, relationships with other departments Describe the academic area of accounting within your department. Possible probes: number of students and faculty, perceived difficulty of course work, student organizations The 150-hour law has been passed in 45 states. What are your opinions requiring this requirement to take the CPA exam? What role should CPA exam requirements play in determining the appropriate curriculum for accounting students? Before the 150-hour law passed, describe the accounting program at your department. S In relation to other business disciplines R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 147 ✓ ^ ✓ S ✓ ■S ✓ S Types of students Resources allocated/resources obtained Administrative duties - working with State Board Relationship with accounting professionals in community When and how did learn about the 150-hour requirement? Describe your initial reaction? Describe the change process that occurred in the accounting program to comply with the 150-hour requirement. ✓ Who was involved? / How involved was upper-level administration? ✓ How involved were you personally? ✓ ✓ What tasks were delegated? ✓ ✓ Was one accounting professor put “in charge”? If so, how did you select that person? ✓ ✓ How much time was invested? Explain the changes in the academic program for accounting students. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 148 Describe the impact the revision in your program requirement had on your department resources? •S Enrollment ✓ S Need for more courses/faculty (including training) / v' Budgetary / ■S Time During the first year of the revised program, describe the issues that you dealt with as department chair. Probes: Challenges, unexpected events, things that were easier than expected, benefits What are your thoughts on obtaining the 150 hours as an undergraduate versus going on to graduate school to obtain a Master’s degree? If you were consulted to design a 150-hour program for a college, what types of courses would you recommend be included? Suppose a colleague and friend from another state that just passed the 150-hour requirement asked your advice about how to handle the change. What would you say? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 149 Interview Questions - Accounting Professor Describe your college. What distinguishes it from other colleges? Describe your department in context of the entire college. Possible probes: size, relationships with other departments Describe the academic area of accounting within your department. Possible probes: number of students and faculty, perceived difficulty of course work, student organizations In accounting education, task forces and commissions have been formed to make recommendations about the direction accounting education should take. What are your thoughts about these recommendations? Possible Probes: How do they contribute to accounting education? How do they impact your teaching? The 150-hour law has been passed in 45 states. What are your thoughts about this requirement to take the CPA exam? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 150 How do you view the relationship between the accounting education change movement and the 150-hour law? What role should the CPA exam play in determining the appropriate curriculum for accounting students? Describe your college’s accounting program before the 150-hour law was passed? (Ask for supporting documentation) Y Courses Y Y Number of students/graduates Y Y Placement (public accounting, corporate, nonprofit, other) Y Y Relationship with the State Board Y Y Relationship with accounting professionals Y Y Number of accounting students planning to take CPA exam (Were students encouraged by faculty to take exam?) Describe the curricular change process in your department to adapt your accounting program to the 150-hour law. Probes: Y Did other precipitators for the program change exist? (other than 150-hour law) / Y When do you begin planning for the change? Y Who was involved? Y R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 151 / What kind of model was used (AICPA/NASBA)? ✓ ■f What courses were changed? Added? / ■f Explain the course content in the new program o Probes: Does revised program include more accounting? Communication? Ethics? ✓ S Explain reasoning behind curricular changes / S Who teaches the new or revised courses? ✓ J What were the goals of the change? o Probes:(comply with law, better education for students, marketability of students as a professional) S What consideration was given to graduate school programs? Partnering with larger institutions? Describe the first year with the new program in place. Probes: ■ What were the biggest challenges? m ■ * What were the most positive things about the new program? ■ m ■ Describe any unexpected outcomes of the new program. 1 1 ■ What was easier than expected? 1 ■ ■ What demanded the most of your time? ■ ■ ■ How did your typical day teaching change? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 152 As you advise, what did you notice about students in the new program? Possible Probes: Amount of coursework, length of time to complete, type of students What aspects of the new program did students make comments about? How was enrollment impacted in accounting courses? What are your thoughts on obtaining the 150 hours as an undergraduate versus going on to graduate school to obtain a Master’s degree? If you were consulted to design a 150-hour program for a college, what types of courses would you recommend be included? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 153 As you reflect on the changes in your accounting program, what would you describe as your greatest successes? What would you do differently? Suppose a colleague at a college similar to yours lived in a state that just passed the 150hour law. What advice would you give to her? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 154 Interview Questions - Recent Graduate of Accounting Program What led you to decide that you wanted to study accounting in college? When did this happen? What were your career goals as you entered college? When and how did you learn of the 150-hour requirement to sit for the CPA exam? Describe your reaction to this requirement. What factors did you consider when deciding where to attend college? Probe: How did the fact th at was a small college play into your decision? How would you describe the campus? to a colleague who was not familiar with Describe the business department in context of the entire college? Possible probes: size, how was it viewed by majors and nonmajors? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 155 Describe the accounting program within the business department? Possible probes: number of students and faculty, perceived difficulty of courses Describe your current position at Describe the attitudes of people you work with towards the 150-hour law? Why do you think the AICPA and the state have required additional education to take the CPA exam? How did your additional schooling impact the amount of your starting salary? Describe your job search process? How did the 150-hour requirement come to play? Have you taken the CPA exam? If Yes: How did you prepare? How do you think the 150-hour program a t contributed to your preparation? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 156 If No: When do you plan on taking it? How do you plan to prepare for it? What courses “stick out” in your mind as you reflect on your college education? Why do you think these courses had an impact on you? What are your thoughts on obtaining the 150 hours as an undergraduate versus going on to graduate school to obtain a Master’s degree? If you were consulted to design a 150-hour program for a college, what types of courses would you recommend be included? What role should CPA exam requirements play when colleges design their accounting programs? If your cousin were a high school senior and wanted to study accounting, what advice would you give her? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 157 Demographic Data - Department Chair Name_______________________________________________________ Title________________________________________________________ Degrees held_______________________________________________ Name of institution__________________________________________ Approximate enrollment_____________ Number of years teaching at this institution _____ Number of years teaching in career______ Number of faculty in business department _____ Compared to other departments on campus, the business department is: Large Moderate Small Number of faculty teaching accounting courses_____ Is accounting considered a major an emphasis a minor (Does diploma say “Business Administration” or Accounting?) Compared to other business disciplines, the number o f students focusing on accounting is: Large Moderate Small Courses taught: Other areas of academic interest R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 158 Demographic Data - Accounting Faculty Name_________________________________________ T itle_________________________________________ Degrees held__________________________________ CPA yes, licensed CMA yes yes, inactive no no Work experience (other than teaching)_____________ Name of institution__________________________________________ Approximate enrollment_____________ Number of years teaching at this institution _____ Number of years teaching in career______ Name of department where accounting courses are taught______________________ Number of faculty in this department _____ Compared to other departments on campus, the business department is: Large Moderate Small Number of faculty teaching accounting courses_____ Compared to other business disciplines, the number of students focusing on accounting is: Large Moderate Small R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Demographic Data - Recent Graduate N am e___________________________________________ College(s) attended________________________________ Degree(s) earned__________________________________ Graduation date_________ How many semesters did it take you to earn the 150 hours? Current employer__________________________________ Length of time employed____________ R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. APPENDIX B PILOT STUDY In order to test the effectiveness of the original interview questions, a pilot study was conducted by interviewing three participants from a small college with an undergraduate accounting program. The participants consisted of the business department chair, an accounting professor and a recent graduate of the accounting program. Both the institution and the participants held the characteristics consistent with the research question. Background on Site River College is located in the small community of Daniels and has enrollment of approximately 1000. According to the college web site, River is the oldest four-year private liberal arts institution in the state. However, with the addition of their adult education and graduate programs in a nearby metropolitan area, River is classified by Carnegie as a Master’s Universities and Colleges II. The Business Division of River College - Daniels campus offers three majors: accounting, business administration and business principles. Seven full-time faculty members teach in the business division. The accounting program is accredited by American Collegiate Business Schools and Programs and has been approved by the State Board as meeting the 150-hour rule. Both Julie and Karen described the business department at River College as the second largest on campus. Julie described the business faculty as “good, solid and hard-working”, while Karen described the department as “cohesive” and “rigorous.” Both Karen and Julie stated that business was R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 161 considered to be one of the more difficult majors on campus, and that accounting students were the strongest students within the business major. Students who study accounting were “the elite of the business department” and very few “survive” because of its difficulty. Description of Participants Julie Julie and the researcher agreed to meet at a bagel shop on a weekday late in the afternoon. The location was convenient both for the participant and the researcher as Julie commutes between the small town of Daniels, where River is located, and a larger city where she lives. Julie was an attractive woman who carried herself with confidence. She wore a tailored pantsuit and has medium-length brown hair. One would guess she was in her early 40’s, which was possible given that she has a daughter who is twenty. Both the researcher and the participant commented on how the other looked familiar to her. A rapport was quickly developed as we both have similar career interests. Julie has been teaching at the college level for 14 years, the last nine of those at River College. At the time of the interview, she was serving her first year as chair of the business department at River College. Although small college business departments often have difficulty in attracting faculty with terminal degrees, Julie holds a PhD in finance. She indicated that she has an academic interest in finance education. Julie was a valuable participant for this pilot study as she represented the viewpoint of both the business department chair and accounting faculty. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 162 Karen On a cloudy, cool spring morning, the researcher drove to River College to interview Karen, the accounting professor. River College was picturesque with its brick roads that wind through the campus. Plenty of large trees and flowerbeds lined the drive. The buildings were old, charming and well maintained. Kathy’s office was on the third floor of a building that had several different staircases and that seemed to lead to disjointed hallways. After asking three different people, the researcher located Kathy’s office. Karen had just finished teaching a class and was sitting behind a table at her computer. Karen is a larger woman, most likely in her late 40’s. She wore slacks and a casual sweater. The walls of her office were covered with various drawings and paintings artwork, all of which were done by her children. Karen was pleasant, but a bit reserved at the beginning of the interview. She seemed hesitant, and at first, she spoke slowly and methodically. However, as the interview progressed, topics sparked her interest and she had plenty to say. She seemed glad to have a sympathetic ear and to talk to someone who would understand “where she was coming from.” Karen holds a Masters in Accounting. However, she has completed most of her course work for her doctorate. Unfortunately, during her studies, she was involved in car accident that left her incapacitated for over a year. While she was recovering from her injuries, her Ph.D. advisor retired. According to Karen, no one else in the department was familiar with Karen’s area of specialization and was capable of advising her through the dissertation phase. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 163 Before working on her doctorate, Karen spent six years in the tax department of a large international public accounting firm. When she resigned in 1990, she was a senior manager, a position indicating she was quite successful in her career. Karen has been on the faculty at River College for five years and teaching college accounting for 11. She took pride in her teaching and being known as a tough professor. She also thought highly of her students. Joel On a warm summer evening, the researcher drove to Joel’s newly purchased home that was located in a suburb of a large metropolitan area. When Joel answered the door, his girlfriend was by his side. Joel was quite tall and was wearing dress slacks and a button down shirt, as if he had just taken off his suit coat and tie from work. He was soft-spoken as he extended his welcome, and continued to be so throughout the interview. His house was sparsely furnished, probably due to the fact he just moved in and was in his early 20’s and works long hours at his job. Joel graduated with an accounting degree from River in May 2001. He completed 150 credit hours in four years. To accomplish this, he enrolled in 17 - 18 credit hours per semester. In addition, River College offers three-week winter term sessions and Joel took a course each session. After graduation, he began his career at a large, international public accounting firm working in the tax department. At the time of the interview, Joel had nine months “under his belt”. Joel sat for the CPA exam during his last semester at River and passed two sections. In the following November, Joel passed a third section of R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 164 the exam. At the time of the interview, he was waiting for the results to see if he had passed the fourth and final section of the CPA exam. Interviews The original interview protocol (Appendix C) was used with the three participants. The business department chair, Julie, was interviewed off campus. Karen, an accounting professor, was interviewed in her office at River. Joel, a recent graduate of River’s accounting program was interviewed at his home. All interviews were tape recorded and then transcribed by the researcher. Key phrases were highlighted from the transcripts and then organized into broader categories or themes. In addition, department advising sheets, a college catalog and the college web site were used as documentation and corroborating support for data obtained through the interviews. Answers to Research Questions The purpose of this case study was to answer the following grand tour question: How do stakeholders at a small college describe the process and issues that emerge from adapting their respective institution’s accounting program to comply with 150-hour law? The answers to the following sub-questions will help form the response. Sub-question 1: How has River College adapted their accounting programs to the 150hour law to qualify fo r the CPA exam? After the business department decided to have River’s accounting program comply with education requirement, only one accounting course, Accounting Information Systems, was required to be added to the curriculum. One business course, Quantitative Methods, which had not been offered in several years was “revived.” Several courses that were R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 165 previously electives became required for accounting students. These included three upper-level accounting courses (Advanced Accounting II, Tax II and Accounting Internship) and two business courses (Business Communication and Business Ethics). Sub-question 2: Who were the key players in the curricular change process? What roles did they play? At the time the 150-hour law was passed, Julie was not department chair, but an accounting professor. She was placed in charge of the change process at River. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 166 Sub-question 3: How do accounting professors describe the curricular change process brought on by the law? At first Julie downplayed the impact the 150-hour requirement had on River’s accounting program. She first described the change process as merely comparing River’s curriculum with the requirements of the Nebraska law. Upon further questioning, however, Julie said that “considerable discussion” took place of whether additional courses should be offered at River College or should students earn a Master’s degree elsewhere. The final decision was made to have all accounting courses in River’s curriculum. After determining that River College’s accounting program met the State Board’s requirements, Julie communicated with them in “several lengthy documents” concerning which River courses which met each state requirement. This at times could be frustrating for Julie: “When a course title didn’t match the Board’s, it became an issue, even though the course description was clear and specific.” Another issue that surfaced during the program revision process was whether to implement a “two-track system” for accounting students. Originally, when the 150-hour requirement first went into effect, River developed two accounting programs based on the career path a student chose. This system involved one curricular path for students who wanted to take the CPA exam and begin their career in public accounting. The other track was for accounting students who did not wish to become CPAs and instead planned to work as an accountant for an organization. Julie, currently the business department chair and previously an accounting professor, supported the two-track system. “There was a place for students who were going into corporate accounting and didn’t need the R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 167 CPA. There’s a place for the managerial accountant.” However, the two-track system was short-lived. “Administration pushed us to move back to simply a CPA track.” Karen agrees with the administration’s decision to remove the non-CPA track from River’s accounting program. “We made a conscience decision [to remove the nonCPA track]. The additional courses [for the CPA track] weren’t all that many more than the non-CPA track.” Karen also strongly supports accounting students working towards their CPA regardless o f their career path. “The CPA just opens all kinds of doors to you, whether you work in public accounting or corporate accounting.” In fact, she feels the college would be doing the students a “disservice” by not “gearing them toward the CPA.” Further, she believes the two-track system originally implemented made the process of revising the accounting program more difficult. “The lack of focus made the change harder, on students, too.” Sub-question 4: How do business department chairs describe the impact the law had on the accounting program? To teach several upper-level accounting courses can present a challenge for a small college. River had only one-and-a-half staff lines devoted to accounting. Because of this, according to Julie, “the offerings became alternating years to maintain 1.5 faculty.” Alternating year courses at River involved offering upper-level accounting courses once every two years. This was “tough on the accounting professor, but we only have six to eight students. It doesn’t make sense to offer them annually.” At the time of the interview, Karen was the lead accounting professor and taught eight upper-level courses on the alternating year schedule. She described this teaching R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 168 load as “difficult and demanding.” She had “more preps than anyone in the department.” She stated that others in the department “don’t have a clear understanding” of her work load. Julie concurred with Karen’s description of her heavy teaching load. Julie remarked that the faculty time invested in preparing for alternate year courses has been the largest burden o f the 150-hour law: “Preparing for alternate year courses is the big cost of it. It’s more faculty time.” From the faculty viewpoint, the alternating year courses created a large time commitment. In addition, students need to be advised carefully so they took all their required courses on schedule. When the accounting program was revised at River, “a few students in the queue missed an alternating year course.” However, course substitutions were made to allow them to graduate on time. Another issue related to revising accounting curriculum at River was student enrollment. On this issue, the department chair and the accounting professor differ. According to Julie, the 150-hour rule caused a “dip in enrollment because of the requirements for the major. Over all the whole 150 ‘thing’ made our enrollments decline in accounting.” Julie stated that the new educational requirement makes the accounting major more “elite”, but some of this she attributes to new faculty being more rigorous than their predecessors. Conversely, Karen stated that accounting classes are getting larger. She also attributed this growth to new accounting faculty. “It’s not just the 150-hour rule. Part of its faculty and those kind of issues that played into the numbers more than the 150.” R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. 169 Karen also mentioned that finance students are now required to take Intermediate Accounting. This might attribute to some of the growth in upper-level accounting courses. Another result of choosing to develop curriculum that complies with the 150-hour rule was that more students in the department double-major in accounting and business. After students met the specific course requirements of the 150- hour law, they had several credit hours to earn. Many students at River decided to direct those hours towards earning a second major as opposed to taking general electives. Joel provided evidence of this: “I also got a finance major, business administration major with an emphasis in finance so I double majored.” Julie also remarked that the revised accounting program is a “benefit from an admissions point-of-view. Accounting is a big draw and Admissions plays it up.” Sub-question 5: How do recent graduates o f revised accounting programs describe their educational experience? Joel chose River College because he wanted a small-school setting and he “I liked what it had to offer compared to other schools.” When describing the course load he carried to complete 150 hours in four years, he stated, “certain semesters were more difficult than others.” However, River offered an inter-term program that runs in late December to early January each academic year. Joel took one course each winter in lieu of summer school. When discussing specific courses and professors, Intermediate Accounting taught by Kathy was mentioned frequently. “I had a good Intermediate base. Kathy was really, I guess, hard on us, in a good sense, to make us know all that - all the Intermediate stuff. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 170 So I felt, a good solid base in that and that helped me.” He attributed this course to helping him pass a section of the CPA exam. “One of the parts I really did well on, and actually one o f the parts I passed, Financial Accounting, I really didn’t study much at all.” Intermediate Accounting was mentioned again when Joel spoke about a particular course that was meaningful to him. “I’d probably say Intermediate was a big course for me. Pretty difficult, I felt, pretty challenging and felt kind of interested in a lot o f stuff. And it came pretty I mean, I don’t want to say easy to me, but it made a lot of sense for me. Sub-question 6: What are participants ’ beliefs about the role o f the CPA exam in determining curriculum? Karen used the term “barrier to entry” when describing the CPA exam. She stated that the content o f the exam should “be taken into consideration a great degree” when designing curriculum and that accounting educators “need to prepare them [students] for it.” Julie remarked that the CPA exam content “dictates” curriculum for students who plan to go into public accounting. However, for students who do not plan to on the “CPA route”, then curriculum does not necessarily need to be dictated by the exam’s requirements. Joel also stated that it was important to cover CPA exam topics in college. In fact, he remarked that CPA exam preparation should have equal or even more emphasis with obtaining accounting skills for the work place. As his position at the CPA firm is quite specialized, he found he didn’t use much o f the accounting knowledge he learned in R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout p erm ission . 1 71 the classroom in his career. However, it did provide him the base for passing certain sections of CPA exam. Description of the Main Themes Emerging from the Data Analysis Small School Advantage Both the business department chair, Julie, and the accounting professor, Karen, described River College as a liberal arts institution. In addition, both have a child who has graduated from or currently is enrolled at River. Karen believes a liberal arts education is “valuable” as it provides a “broad base” for students. She also enjoyed that her classes are small. This allowed her to assign projects and writing assignments, which were time-intensive to evaluate. Furthermore, Karen found that small classes also allow her to develop “mentoring relationship with students.” Joel also favored the small school setting of River. He stated that smaller schools do a “better job on advising.” This allowed him to “take a lot heavier o f loads.” He contrasted his experience at River to that at larger schools, where students “get lost in the shuffle and advisors aren’t as helpful.” Obstacle or Hurdle? Julie, River’s business department chair, also taught some accounting courses. Therefore, she was quite familiar with the background of the 150-hour rule. Julie agreed with the “spirit” o f the requirement that was to create well-balanced students by building communication skills and understanding of areas outside ofbusiness. However, she disagreed with how the state has adopted the rule and believes that it “has created even R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 172 bigger accounting geeks” by forcing “students to have so many credits in accounting and business.” Karen also did not have positive thoughts on the 150-hour rule. She remarked that the extra hours “are not necessarily enhancing accounting education” because students were not guided on how to obtain the 150 hours beyond the required accounting and business courses. According to Karen, the students were “getting the extra hours in whatever.” Conversely, Joel does not think is the 150-hour requirement was “much of an issue” when he discovered he could finish the requirement in four years. He went further to describe the law as “kind of a benefit” and “just another obstacle to get where I wanted to be.” Combined with the CPA exam, Joel found the additional hours as “another level you have to get to” and as a “barrier to entry”. Instead of perceiving the increased requirements as obstacles, Joel views them as a benefit when locating a position upon graduation. “The higher the requirements, the less people that go into the field, and make people in that field more highly sought after.” Graduate School? The 150-hour law falls short of requiring a Master’s degree. However, in most situations the law requires students to complete 24 to 30 more hours beyond a bachelor’s degree. Most Master’s programs require approximately 36 hours. Thus, obtaining a graduate degree may seem like a logical way to meet the 150-hour law. However, the participants described the students’ urgency to graduate in four years in order to obtain work experience. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 173 According to the department chair, “Ours almost all are doing the 150 in four years. Our students are doing it and the CPA firms are hiring them. So I have problems advising otherwise.” Julie’s daughter was enrolled in the accounting program at River, and “we’re planning on getting it done in four years and get her out the door.” Karen described the situation similarly. “Most of our students stay here to get the 150. A lot of students want to get their degree and start working. They don’t want to go to graduate school. They’re first-generation students and want to get to work.” From Karen’s work experience, she also found that “partners in CPA firms did not see the value of the advanced degree.” Joel, a recent accounting graduate of River, concurred with Karen and Julie. “A Master’s is not necessary and you don’t advance at a higher rate. It is not an advantage in public accounting.” He also stated that practical experience is more valuable than a graduate degree. “A year’s experience in the field is more important than a year spent in graduate school.” Make a Decision Early and Follow the Rules Participants were asked what advice they would give to a colleague that was in a state that recently passed the 150-hour requirement. From the college’s point-of-view, Julie had the following advice: “Read the law and make sure you follow it to the T”. When revising the accounting program she offered the following advice: “Make it as transparent as you can, so when regulators look at it, you don’t have constant questioning.” Karen stressed the importance of deciding early in the change process whether the accounting program will conform to the 150-hour requirement: “Make a R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 174 decision early on what your focus is going to be. Are you going to gear toward the 150 or not [have] as complete o f a program?” Joel also saw the benefits of making early decisions. His advice was to “decide what they [the students] want to do: Graduate in four or five years or get a Master’s?” He also recommended taking accounting during the first semester of college so that a student can “be on track” with all the education requirements. “Have a plan of what classes you need to take when, and do not get behind.” SUMMARY & CONCLUSIONS The 150-hour law placed additional education requirements on CPA exam candidates. However, the data obtained at River College shows that the law has been more of a burden on the faculty than the students. Small schools usually do not have many accounting professors. Therefore, one or two people are expected to teach a wide array of accounting courses. The 150-hour law has compounded this for small schools. Thus, accounting faculty at small schools need to have breadth of knowledge, opposed to their colleagues at large universities who specialize in a particular area of accounting. Furthermore, this increase in work load only benefits a small number of students. This provides evidence to the faculty’s dedication to the students’ best interest. On the surface, River’s accounting program did not change drastically. Upperlevel accounting electives became required courses and one additional course was added. However, one faculty member had to absorb all of these minor changes. This resulted in River offering certain accounting courses on an altemating-year schedule. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 175 From the student viewpoint, Joel knew of the requirement when he began college and planned his course of study around it. To him, the additional hours were just another hurdle to overcome to begin Iris career as an accountant. In fact, he viewed the decline in supply o f accounting graduates attributed to the 150-hour law as a benefit. The fact that there are fewer CPA candidates made him more marketable. All the participants at River found it acceptable, even preferable, to earn the 150 hours at the undergraduate level, as opposed to obtaining a Master’s. One explanation could be that the accounting program is essentially a preparation for public accounting, an industry that does not place a premium on advanced degrees, but on passing the CPA exam. Another explanation is that River does not offer a Master’s degree, yet people are satisfied with the educational experience River offers. The participants all enjoyed the characteristics o f a small college - no large classes, close relationships between faculty and students, and quality advising. Perhaps, the students prefer to continue their education in this environment and the faculty support this decision. Overall, from the student perspective, earning 150 hours in four years at a small college was an obtainable goal. However, what the students may not be aware of, is the amount of work put in by the faculty to provide an accounting program that complies with this educational requirement. And although they may do so grudgingly, accounting faculty at small colleges will “do what it takes” to meet the needs of their students. LESSONS LEARNED Performing a pilot study allowed the researcher to test the interview questions. By doing so, the interview protocol has been revised in two major areas. First, the questions R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 176 to the recent graduate of the accounting program were expanded so that responses could be compared in more areas with the department chair and the accounting professor. Three specific areas that were added to the graduate’s protocol follow: • Description of college, department and accounting program • Compare earning 150 hours in undergraduate program versus Master’s degree. • Reasons the 150-hour law was implemented. A second area that was enhanced with the revised interview protocol stemmed from two interesting themes that developed during the data analysis of the pilot study. These themes were (1) views on education at a small college and (2) what an accounting program should include in the extra hours required by the law. Lastly, the researcher needs to make certain that both the business department chair and professor were at institution immediately before and during the change process. During the interview with the accounting professor, it was discovered she was on medical leave during the year the change in program took place. Therefore, she was not able to completely answer some of the questions. This caused integration and theme-building to be difficult in some areas. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. NOTE TO USERS Page(s) missing in number only; text follows. Page(s) were scanned as received. 177 This reproduction is the best copy available. ® UMI R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 178 APPENDIX C Interview Protocols Used in Pilot Study Interview Questions - Business Department Chair Describe your college. What distinguishes it from other colleges? Describe your department in context o f the entire college. Possible probes: size, relationships with other departments Describe the academic area of accounting within your department. Possible probes: number of students and faculty, perceived difficulty o f course work, student organizations The 150-hour law has been passed in 45 states. W hat are your opinions requiring this requirement to take the CPA exam? W hat role should CPA exam requirements play in determining the appropriate curriculum for accounting students? Before the 150-hour law passed, describe the accounting program at your department. In relation to other business disciplines ■f Types o f students •/ Resources allocated/resources obtained ■S Administrative duties - working with State Board >4 Relationship with accounting professionals in community with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 179 When and how did learn about the 150-hour requirement? Describe your initial reaction? Describe the change process that occurred in the accounting program to comply with the 150hour requirement. Probes: W ho was involved? How involved were you personally? What tasks were delegated? Was one accounting professor put “in charge”? If so, how did you select that person? How much time was invested? Explain the changes in the academic program for accounting students. Describe the impact the revision in your program requirement had on your department resources? S Enrollment ^ Need for more courses/faculty (including training) v' Budgetary v'' Time During the first year o f the revised program, describe the issues that you dealt with as department chair. Probes: Challenges, unexpected events, things that were easier than expected, benefits Suppose a colleague and friend from another state that just passed the 150-hour requirement asked your advice about how to handle the change. What would you say? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 180 Interview Questions - Accounting Professor Describe your college. What distinguishes it from other colleges? Describe your department in context of the entire college. Possible probes: size, relationships with other departments Describe the academic area of accounting within your department. Possible probes: number of students and faculty, perceived difficulty of course work, student organizations In accounting education, task forces and commissions have been formed to make recommendations about the direction accounting education should take. What are your thoughts about these recommendations? Possible Probes: How do they contribute to accounting education? How do they impact your teaching? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 181 The 150-hour law has been passed in 45 states. What are your thoughts about this requirement to take the CPA exam? How do you view the relationship between the accounting education change movement and the 150-hour law? What role should the CPA exam play in determining the appropriate curriculum for accounting students? Describe the relationship your department has with accounting professionals in the community. Describe the relationship that you personally have with accounting professionals in the community. Possible Probes: What types of professional associations are you involved in? What is your involvement with recruiting and scholarships? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 182 Describe your college’s accounting program before the 150-hour law was passed? (Ask for supporting documentation) v'' Courses ■S Number of students/graduates S Placement (public accounting, corporate, nonprofit, other) ■S Relationship with the State Board S Relationship with accounting professionals ■S Number of accounting students planning to take CPA exam (Were students encouraged by faculty to take exam?) Describe the curricular change process in your department to adapt your accounting program to the 150-hour law. Probes: S Did other precipitators for the program change exist? (other than 150-hour law) S When do you begin planning for the change? •S Who was involved? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 183 ■S What kind of model was used (AICPA/NASB A)? S What courses were changed? Added? Explain the course content in the new program o Probes: Does revised program include more accounting? Communication? Ethics? v' Explain reasoning behind curricular changes ■S Who teaches the new or revised courses? v' What were the goals of the change? o Probes:(comply with law, better education for students, marketability of students as a professional) v' What consideration was given to graduate school programs? Partnering with larger institutions? Describe the support o f accounting professionals in developing your new program. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Describe the first year with the new program in place. Probes: ■ What were the biggest challenges? ■ What were the most positive things about the new program? ■ Describe any unexpected outcomes of the new program. ■ What was easier than expected? ■ What demanded the most of your time? ■ How did your typical day teaching change? As you advise, what did you notice about students in the new program? Possible Probes: Amount of coursework, length of time to complete, type of students What aspects of the new program did students make comments about? How was enrollment impacted in accounting courses? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 185 As you reflect on the changes in your accounting program, what would you describe as your greatest successes? What would you do differently? Suppose a colleague at a college similar to yours lived in a state that just passed the 150hour law. What advice would you give to her? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 186 Interview Questions - Recent Graduate of Accounting Program What led you to decide that you wanted to study accounting in college? When did this happen? What were your career goals as you entered college? When and how did you learn of the 150-hour requirement to sit for the CPA exam? Describe your reaction to this requirement. What factors did you consider when deciding where to attend college? Describe your current position at R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 187 Describe the attitudes of people you work with towards the 150-hour law? How did your additional schooling impact the amount of your starting salary? Describe your job search process? How did the 150-hour requirement come to play? Have you taken the CPA exam? Yes: How did you prepare? How do you think the 150-hour program a t contributed to your preparation? No: When do you plan on taking it? How do you plan to prepare for it? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 188 What courses “stick out” in your mind as you reflect on your college education? Why do you think these courses had an impact on you? If your cousin were a high school senior and wanted to study accounting, what advice would you give her? What role should CPA exam requirements play when colleges design their accounting programs? R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 189 EXHIBIT D UNIVERSITY l O F Lincoln RESEARCH COMPLIANCE SERVICES Institutional Review Board Jan u a ry 2 1, 2 0 0 3 Ms. Courtney Baillie 5000 St. Paul Avenue Lincoln NE 68504 IRB # 2002-04-286 EX TITLE OF PROPOSAL: C urricular Change in R esponse to the 150-hou r L aw for CPA Exam Candidates Dear Ms. Baillie: The Institutional Review Board for the Protection o f Human Subjects has completed its review of the Request for Change in Protocol submitted to the IRB. 1. Enclosed is the IRB approved Informed Consent form for this project. Please use this form when making copies to distribute to your participants. If it is necessary to create a new informed consent form, please send us your original so that we may approve and stamp it before it is distributed to participants. 2. It has been approved interview. for you to add some questions and delete some questions to the 3. It has been approved for you to change the informed consent form to indicate that a transcriptionist w ill be hired and that someone will perform an external audit o f the data. This letter constitutes official notification o f the approval o f the protocol change. therefore authorized to implement this change accordingly. You are If you have any questions, please contact Shirley Horstman, Research Compliance Coordinator, at 472-9417. Sincerely, Marcela Raffaelli, Chair “ for the IRB cc: Faculty Advisor Unit Review Committee 103 W h ittier Building / 2 2 5 5 ‘W* S tre e t / P.O. Box 8 3 0 S 4 9 / Lincoln, NE 6 8 5 8 3 -0 8 4 9 / ( 4 0 2 ) 4 7 2 - 6 9 6 5 / FAX (4 0 2 ) 4 7 2 -9 3 2 3 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 190 UNIVERSITY1 0F Lincoln RESEARCH COMPLIANCE SERVICES Institutional Review Board March 3, 2003 Ms. Courtney Baillie 5000 St. Paul Avenue Lincoln NE 68504 ERJB# 2002-04-286 EX TITLE OF PROTOCOL: Curricular Change in R esponse to the 150-H our L aw for CPA Exam Candidates: A Case Study o f Three C olleges Dear Ms. Baillie: This letter is to officially notify you o f the approval of your project's Continuing R eview by the Institutional R eview Board for the Protection o f Human Subjects. It is the committee's opinion that you have provided adequate safeguards for the rights and welfare o f the subjects in this study. Your proposal seems to be in compliance with D FH S Regulations for the Protection o f Human Subjects (45 CFR 46). We wish to remind you that the principal investigator or project director is responsible for keeping this Board informed o f any changes involved with the procedures or methodology in this study. You should report any unanticipated problems involving risks to the subjects or others to the Board. It is the responsibility o f the principal investigator to provide the Board with a review and update o f the research project each year the project is in effect. This approval is valid until A p ril 25, 2004 If you have any questions, please contact Shirley Horstman, Research Compliance Coordinator, at 472-9417. Sin— ’ ■ Marcela Raffaelli, Chair for the IRB cc: Faculty A dvisor 103 W hittier Building / 2 2 5 5 'W 'S t r e e t / P.O. Box 8 3 0 8 4 9 / Lincoln, NE 6 8 5 8 3 -0 8 4 9 / ( 4 0 2 ) 4 7 2 - 5 9 5 5 / FAX (4 0 2 ) 4 7 2 -9 3 2 3 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 191 University of N ebraska Department of Educational Administration 141 TEAC P.O. Box 880360 Lincoln, NE 68588-0360 (402) 472-3726 FAX (402) 472-4300 Lincoln INFORMED CONSENT FORM IR B # 2 0 0 2 -0 4 -286 EX Identification of Project: Curricular C hange in R esponse the 150-Hour Law for C PA E xam Candidates: A Case Study o f Three C olleges Purpose of the Research: This is a research study that w ill explore the change process o f accou n tin g program s at three colleges in response to the 150-hour law to sit for the C P A exam . Y o u are invited to participate in this study because you are either (a) a business departm ent chair or (b) a faculty m em ber w h o teaches accounting or (c) a recent graduate o f an accou nting program o f a college w h o has revised their accounting program to adapt to the 150-hour law . Procedures: Participation in this study w ill require approxim ately one hour o f you r tim e and w ill involve an interview at an agreed-upon location. First, you w ill fill out a dem ographic inform ation form that w ill ask y o u to supply information about your education and w ork experience. Then, I w ill ask several questions your role in and im pressions o f the curricular change process o f the accou nting program in response to the 150-hour law . I w ill be tape-recording our conversation. The researcher w ill pay to have the tape recordings transcribed by an outside party w h o does not k n ow the participants. A n external audit o f the data w ill be performed by an individual w h o does not know the participants. Risks and/or Discomforts: There are n o k n ow n risks or discom forts associated w ith this research. Benefits: Y ou m ay find our discussion enjoyable as it provides the opportunity to explore your institution’s response to the 150-hour law and your role in the change process. The inform ation gained from this study w ill help other faculty m embers and b u siness department chairs understand h o w accounting programs have adapted to the 150-hour law. University ot N ebraska-Lincoln University of N ebraska Medical C enter University of N eb rask a a t O m ah a University of N ebraska at Kearney R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 192 IR B#2002-04—286 EX j Confidentiality: A n y inform ation obtained during this study that could identify y o u w ill b e kept strictly confidential. Y o u and your college w ill be assigned a pseudonym . Tape recordings w ill be erased up on transcription. The data w ill be stored in a locked cabinet in the researcher’s office and w ill on ly b e seen by the researcher during the study and for tw o years after the study is com plete. Inform ation obtained in this study m ay b e published in accounting education journals or presented at professional meetings. Compensation: There w ill be n o com pensation for participating in this research. Opportunity to Ask Questions: Y ou m ay ask any questions concerning this research and have those questions answered before agreeing to participate. Or y ou may call the researcher at any tim e, (402) 465-2207, or after hours (402) 486-0670. If you have questions concerning your rights as a participant that have n o t b een answered by the researcher, you m ay contact the U niversity o f NebraskaL incoln Institutional R eview Board, telephone (402) 472-6965. Freedom to Withdraw: Y ou are free to decide not to participate in this study or to w ithdraw at any tim e w ithout adversely affecting your relationship w ith the researcher, the U niversity o f Nebraska or other participating agent. Y ou r decision w ill not result in any loss o f benefits to w h ich you are otherwise entitled. Consent, Eight to Receive a Copy: Y ou are voluntarily m aking a decision whether or n ot to participate in this research study. Your signature certifies that you have decided to participate having read and understood the inform ation presented. Y ou will be given a copy o f this consent form to keep. Signature of Participant: Signature of Research Participant DATE Name and Phone Numbers of Researchers Courtney Baillie, D octoral Candidate, Principal Researcher Office: (402) 465-2207 Barbara LaC ost, P h .D ., Secondary Researcher Office: (402) 472-0988 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 193 APPENDIX E SUMMARY OF THEMES ON THE PATH TO THE GOAL The Goal: 150 CONSTRUCTING THE PATH Environment for Path-Building Colleqialitv/animositv Different Paths Within th e D epartm ent D ouble Major R ed T a p e A cadem ic Minor No Big D eal Additional A ccounitnq C o u rse s S ta tu s Q uo Internships Outside influences Electives G ra d u ate vs. u n d erg rad u a te T h e Exam S tate B oard T he 150-H our C om m ittee How long should the path take? The Elite Working Overtime GUIDING THE ROUTES AND PATHS Faculty workload Load Up on H ours Flexible Avenues Beyond Traditional Scheduling Plans & Packages THE FINISH LINE Students First Opportunities & Placement First Reactions to Final Reflections Initial T houghts Q uestion, but a c c e p t R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. COD IN G TABLE Key: C = C hair; P = P ro fe sso r; G = G ra d u ate ; 1 = Miller C ollege, 2 = M arshall S ta te , 3 = P lain s TH EM E/Subthem e/Cateoorv W ord o r p h ra s e P a rtic ip a n t/p a g e n u m b er animosity P2/2 animosity (little bit) P3/1 appreciate each other P3/1 colleague-to-colleague P3/1 collectively work C2/13 coilegiality C3/1 com pete for students P3/1 conundrum P1/2 c o u rses from other departm ents P1/6 dam aging (not) P3/1 CONSTRUCTING THE PATH E nvironm ent for p ath-building Coileqialitv/animositv delicate balance P1/2 diplomatic P1/2 faculty (number) P2/2 g e t along P3/1 good job P1/2 institutional m atters P2/2 liberal arts faculty P3/1 other interests (on cam pus) P1/6 outvoted (2) P2/2 politically P1/6 protocol P1/2 relationships (other departm ents) P1/2 small enough C2/13 work together (2) C2/13 P2/10 C2/13 P3/1 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Within the departm ent ad hoc basis (2) P1/5 afterthought P2/7 amazingly sm ooth P3/9 approach C1/4 attribute (not necessarily) C1/9 cause-and-effect (not) C1/3 change (faculty) C1/3 coincidence C1/3 collectively work C2/13 collegiality C2/13 com m unicate am ong ourselves P1/5 compliance P2/9 controlling position C2/12 conversation alive C1/4 credit to others P3/5 debunk P1/5 discussing (2) C3/4 e-mail P1/5 fast time-ffame (reasonably) P1/15 helpful C 2H 1 hurdle (don’t m ake it) P3/13 influence of law C2/3 informed C2/10 kept us thinking C1/4 mitigating factor C1/3 model C2/18 nature of law P1/5 negative (don’t m ake it) P3/14 personal involvement C3/4 practical issues P1/5 quality (of faculty) C1/3 revamping major P1/15 small enough C2/13 spearhead C1/4 strongest (not) C1/3 talk about C1/3 time C2/13 time constraint (not) P2/11 time-intrusive (not) C3/6 took lead C 2/11 well-designed (not) C1/3 well-run (not) C1/3 work (a lot of) C2/14 work together (2) C 2/13 work with w hat you have C2/16 C2/19 P2/5 P2/6 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Red tape Status quo administration C3/6 big fight P2/10 bureaucracy P2/7 bureaucratic P1/15 com m ittees (faculty) P2/7 convince C2/12 convincing c a s e C2/14 difficult (m ost) C2/12 explain to com m ittees P2/7 faculty committee C2/14 go through com m ittee P2/10 law a s leverage C2/12 lost P2/10 persuasion C2/12 political side P1/15 politics P1/2 problem (administration) C2/12 pro cess C3/6 rationale C2/14 state m andate P2/7 time and effort (little bit) P2/11 time-intrusive (not) C3/6 took awhile P1/15 adequate accounting (2) C2/19 basic curriculum P2/5 change (didn't) P3/10 change (not much) C2/8 change (very little) P3/5 core of accounting co u rses C2/21 course offerings C 2/11 co u rses (existing) P2/9 courses available G2/2 curriculum (sam e) P3/10 didn't add much P2/9 formal program (not) P1/6 no new courses C3/6 not much to add C2/12 sa m e c la sse s P3/10 sam e courses P2/5 (2) sa m e faculty P3/7 sa m e program C3/7 strong curriculum (already had) P3/5 C2/14 P2/11 P2/4 C2/14 P1/13 C2/8 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 197 No big deal big deal (not) P3/5 blow out of proportion (don't) C1/14 didn't do anything C1/3 didn't do m uch P3/5 e a sy to do C2/21 excited (don't get too) C1/10 hype C1/10 just talking C1/5 m eetings (no) P3/10 non-issues P1/4 nothing significant (time) C2/17 perspective C1/10 present problem s (didn't) P1/5 problem (not m uch) C2/21 problem s (no big) P 2 /1 1 problem s (no real) C2/13 response C1/5 very little c h an g es C3/7 C1/5 (2) C1/14 C2/14 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Outside Influences Com mittee insight big push (larger schools) comm ittee (150-hour) C3/2 C3/2 C3/3 comm ittee (150-hour) C2/19 C2/5 committee concerns (acctg courses) C3/10 comm ittee concerns (coursework) C2/5 comm ittee concerns (minorities) C2/5 comm ittee concerns (out state) C3/10 committee concerns (two-year credits) C 3/10 committee insight P2/4 drove into accepting C2/5 educator view vs. practitioner view C3/10 elective hours C2/5 fact gathering C3/9 huge push (not from smaller) C3/2 influence C3/7 inside information C3/7 just do it C 2/11 obligated C3/2 other influence P2/4 pleased with law C2/6 pressure (practitioner) C2/5 program recruitm ent (larger schools) C3/2 rigor of law C3/10 small college view C2/5 small school acquiesce C 2/11 small school concern C 2/11 specific C3/10 strongly req u est C3/2 support C2/5 C3/7 P2/16 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. The Exam ability to p a ss (exam ) P2/5 b a se curriculum C3/3 b a se knowledge G1/9 basics G1/9 basics for exam P2/5 changes in exam P3/5 closely tied (exam & curriculum) C3/3 clueless G2/8 conditions to sit P1/6 control (not absolute) C1/2 CPA exam P1/14 CPA exam ch an g es C3/3 CPA exam focus C2/6 CPA exam goal P3/5 CPA exam preparation C1/1 CPA questions G2/8 CPA review (course) G2/6 dictating curriculum C3/3 didn't push enough G1/15 didn't realize G1/15 difficult exam P1/4 education ch an g e P3/5 eligible for exam P2/9 familiar information G1/9 familiar topic (2) G2/6 figured out G1/14 geared toward (CPA exam ) P3/5 grandfather (for exam ) C2/17 heavy role C1/2 huge (role of exam ) G1/13 huge part (CPA exam ) G1/14 impact C1/2 importance G1/15 important (CPA exam ) G1/15 important (CPA review course) G1/15 influence (som e) P2/5 memorization (less) P3/5 motivate students P2/6 no direct impact G3/12 parallels (curriculum & law) P3/8 p assed exam G1/8 prepare for exam (didn't) G3/12 preparing G1/9 qualify for exam (2) C2/3 ready to take exam G3/18 requirem ents for d eg ree P1/9 requirem ents for exam P1/9 review course G1/8 G 3/11 P1/7 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. State Board successful (CPA exam ) P1/4 taking CPA exam P1/14 teaching to exam C3/3 textbooks under his belt uninterested very important (CPA exam ) well thought out G2/8 P1/7 C2/7 P3/5 G1/14 P3/5 answ er specific questions black hole of time Board contact Board decision burden (unnecessary) clearer (need to be) communication (not formal) communication (of change) communication problem s (lack of) conversation (2) develop contact direct (students) dissem inate familiar with c o u rses (Board) figure out g et the right answ er h eadache helpful (Board) interpretation of law involved (try not to get too) liaison (2) m echanism (no) no problem (with Board) responding se e k it out specific (law) state certification stay up to speed the quicker, the better P1/3 P1/3 PI/14 P2/10 C1/6 C1/6 P1/3 C2/9 C2/9 C1/5 P1/14 P1/3 P1/4 P1/9 P1/14 P1/14 P2/11 P1/3 P1/4 P1/3 C1/5 P1/4 P2/16 P1/4 P1/14 C2/6 P2/11 P1/3 P1/14 G2/2 G1/2 P1/4 P2/4 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. GUIDING THE ROUTES & PATHS Flexible avenues add options additional courses any way you want a ssu m e (don't) avenues b est fit b est for everybody b est for school both ways challenging route choice(s) G2/7 P1/7 G1/1 C l/13 C l/1 3 C2/3 P3/12 C3/11 C2/4 C1/14 C1/1 choices (not all) G2/2 competitive C1/13 creative (be) P3/13 custom-tailored program P1/11 fine background C1/14 fit in statewide C2/21 fit in stream C2/20 flexibility (of law) C1/6 P1/6 C1/14 give up som ething P3/14 graduate route C2/3 high road C1/14 M aster's route C1/12 (2) C1/13 only one way (don't) G3/16 popular C2/3 prepared C l/1 3 rigid (don't be) C1/S route(s) C1/13 structure (don't want) G3/16 up to institution C1/14 up to student(s) C1/14 u se of additional hours P3/4 w hat you m ake of it C1/14 work with what you have C2/12 G3/18 P3/12 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Plans & Packages be ready P3/13 certified program G2/8 com plete P3/12 CPA exam P1/8 figure out (easier to) P1/8 figured out P3/5 follow plan G3/3 formalizes coursework P1/8 free sum m er (vision) P3/5 graduation P1/8 guidance G3/3 had plan G3/3 implementation date P3/13 information available (2) G3/16 institution goal C1/12 know about system G3/16 knowledge C 2/11 laid out G1/14 laid out plan G3/8 layout G3/16 map out plan G3/16 non-accounting bachelor's P1/8 not p repared (other schools) P3/3 options C1/13 G3/3 package C3/4 P1/8 packaged C2/14 P1/9 personal plan G3/14 plan G3/8 plan ahead (2) P3/13 planning (timing) P2/7 post-graduate certificate P1/8 prepared C1/10 preparing early P3/3 p re-set plan P3/9 program se t up G2/7 required hours G 3/15 scheduling G3/16 school responsibility G3/16 standards (meeting) C1/9 standards (setting) C1/9 structured P1/17 system in place G3/16 vision P3/5 work with w hat you have C 2/12 C1/7 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 203 change of pace P1/18 complaints (not any) C2/17 course offerings C2/16 course rotation C2/16 course sequence C2/16 day program P1/10 evening program P1/1Q extra hours P3/3 general ed courses (sum m er) P1/18 inter-term C3/4 May-term P1/17 P3/3 night class(es) C2/16 (2) P1/17 other cam pus locations P1/18 significant num ber of co u rses (sum m er) P1/18 sum m er P1/7 P3/13 sum m er c lasses P2/12 G1/2 G2/8 sum m er school C1/13 C3/7 P1/17(2) sum m er school P1/10(2) G2/8 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. G1/15 Students First advice (don't always take) advise P1/4 P2/1 advise students P1/11 advising P3/8 advising (good) C1/7 advising students P3/10 advisor (accounting) P1/6 advisors G3/16 answ er questions C2/18 aw are (m ake) C1/7 benefit both sides P3/14 b e st for student(s) P1/11 beyond accounting G3/4 big advantage P1/11 broad knowledge base P1/2 career advice G1/2 case-by-case P1/6 challenge C1/7 com m unicate (to students) C3/8 communication (with students) C2/17 counseling students (2) P1/4 deal with students P1/6 dem and C1/14 difficult (not) C2/18 e a s y to deal with P1/6 education effort P3/8 encourage (students) P1/2 expect C1/14 explain program C3/8 explained how (2) G3/2 extra c la sses G3/18 (2) fully aw are C1/7 C2/17 C3/11 C2/17 goose/gander P3/14 guidance G3/3 help figure out G1/2 help students C3/11 (2) C1/12 help them understand P3/8 informed C2/18 keep track of hours P3/8 load up (don't encourage) P1/17 m ake aw are P2/9 new students P3/8 one-on-one P1/6 personal benefit C3/9 C2/18 C3/11 P1/11 (2) R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. prepared G3/12 prospective students P3/8 provide information G3/16 reduce anxiety C2/17 reduce stre ss C2/18 reminding (don’t need) G3/16 responsibility (to students) C1/14 responsibility (to students) C1/7 responsible for self G3/16 revise courses P1/2 student discussions C2/11 student goals (sam e) G3/5 student perspective P3/4 student philosophy (sam e) G3/5 student responsibility G3/1S student su c c e ss C2/7 students' n eed s C2/4 students' perspective P3/14 students' w ants (2) C2/11 talking C2/14 think about (courses) P1/2 thinking down the road G3/4 thinking long term G3/4 time (a lot of) (2) C2/14 try to slip through C1/14 well-versed C2/18 work(ing) with students P1/11 C2/12 G 1/14 G2/8 C2/14 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. ON THE PATH TO THE GOAL T h e Goal: 150 150 by CPA exam P1/17 all that m atters G1/10 care about P1/12 common C3/4 do w hat it tak es G3/2 get 150 G1/15 get done P3/9 go for it G3/17 goal G2/1 good to go P1/12 graduate with 150 done (2) C3/4 had to do it G1/2 have 150 P3/11 have 150 done C3/6 have to get G1/2 hire (need 150) P1/12 important (to recruiters) C3/6 interview question G1/8 interviewed G2/5 just do it G3/2 leads to goal G2/1 need 150 G3/11 need 150 to hire G3/9 ready to go P3/9 resum e G2/6 shied away G1/6 stressed it (no one) G1/15 student b e st interest (2) C3/4 transcripts P1/13 very few (not 150) P3/8 w hatever it takes P1/12 won't hire without 150 G2/5 150 by end of sum m er P1/17 G3/18 P1/12 G3/9 P3/3 G1/6 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Different Paths Grad vs. undergraduate 150 undergraduate G2/7 background (great) C1/10 beneficial (M aster's) G1/10 benefit of M aster's C3/9 biased by background P1/13 big deal (don't know if) G1/10 career advancem ent P2/13 changing schools G1/10 complaints (not any) C2/19 cost-benefit analysis C3/9 depends on person G3/18 different bailgam e (teaching) P1/13 do it ail over G3/14 do not care C1/9 (3) C1/10 doesn't m atter G2/7 G3/14 don't prefer (CPA firms) G 1/10 eligible for exam G2/7 experience vs. education C3/9 fact-driven decisions C3/9 focus C1/10 good stead C1/10 graduate program C2/1 graduate program (don't have) P3/11 graduate school ste p s P2/7 had hours G2/7 hiring decisions C1/10 issue (not an) P3/11 law degree - more useful (time & money) P1/13 learn more (M aster's) G1/10 learning a lot P1/7 license (CPA) C3/9 long history C2/10 long run C1/10 m arketable (graduate program) P1/11 M aster's (nice to get) G1/16 M aster's G3/14 M aster's (1/2 have) G1/11 M aster's (don't have) G3/17 M aster's (don't know) P3/11 M aster's (don't offer) G3/18 Master’s (get) G 1/10(2) G3/14 M aster's (rather have) G3/14 G1/14 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 208 M aster's (require) G3/8 M aster's (should have got) G3/14 M aster's (want to get) G3/8 M aster's (worthwhile) G1/5 M aster's degree G3/16 M aster's deg ree requirement C2/10 M aster’s d e g ree s (prefer) C1/8 M asters' in Accounting (worthwhile) P2/13 Master's of Acctg - does not enhance ability P1/12 M aster's of Acctg - not a better hire P1/12 M aster's of Acctg- no additional value P1/12 Master's of Acctg- no more compensation P1 /12 M aster's program G3/2 M aster's program (five year) G3/14 M asters'program available G1/16 MBA G2/7 MBA - better serve clients P1/12 MBA - m ore useful (time & money) P1/13 MBA (not worthwhile) P2/13 mixed feelings C2/19 MPA G2/7 no difference G2/7 no preference (CPA firms) P 3/11 opportunity P1/8 opportunity cost C3/9 perceive a s better P 3/11 p lusses (really strong) C2/18 practitioner view C1/9 preferable (M aster's) P2/13 prize (don't) C1/10 prospective students C3/9 regrets C2/18 requirem ent G1/5 route(s) C2/18 sam e comm itm ent G3/14 sam e thing G2/7 technology side P1/7 tough question P3/11 transfer out C2/3 undergraduate hours C2/3 undergraduate program P2/7 u se time well G3/16 w aste G3/14 P2/9 P1/13 P2/12 P2/13 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 209 Internships anticipated (more than we) P 1/11 big chunk P1/7 big way P1/7 bookend approach C1/11 comparing transcripts P1/12 competitive disadvantage P1/12 concern P1/12 creditworthy internship P1/7 d e c re a se value of d eg ree P1/12 established relationships G3/10 experience G1/15 internship C1/11 internship (12 hour) P1/7 P1/6 internship (credit) P1/7 P1/11 internships G1/14 G3/10 interviewed G3/10 job shadow C1/11 m ake up the differential P1/12 practical experience C1/11 relationships (with practitioners) C2/20 rigorous accounting courses P1/12 transcripts P1/12 w atered down P1/12 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 210 Double maior/Academic minor academ ic minor G3/8 Additional accounting/Electives additional accounting C2/10 beneficial C3/2 benefit (didn't) G1/5 breadth P2/5 broad-thinking C1/11 coaching G3/8 credit hour accumulation C3/5 don't allow G3/8 G3/11 C1/11 P3/9 P1/7 double concentration P3/9 double major(s) P3/4 double major(s) C1/12(2) C1/13(2) e a sy route C1/14 elective course P1/7 elective hours C2/5 four years G1/10 involved C3/5 learning more G3/17 m ake a difference (doesn't) G1/5 opportunity P3/9 (2) P.E. courses P1/16 random c la sses G1/10 reason for extra c la sse s G3/14 requirem ents G3/8 richer life 01/11 second major (concentration) 0 3 17 take anything G3/15 triple concentration P3/4 unguided hours G1/5 u se of additional hours C3/7 varied c lasses C3/7 w aste G3/14 well-rounded G1/5 (3) w hatever G1/5 wide-based P2/9 world view 01/12 G1/5 C3/2 01/1 2 (2) R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. P3/4 P3/4 211 How L ong o n th e P a th ? advanced d eg ree P1/8 all get done (in 4) P3/3 done in four years P1/16 extra cost (private school) G3/9 extra se m este r P1/6 fifth year P1/8 fifth-year tuition C3/9 financial aid C 2/11 finish in four years P3/3 five years C2/18 five years (don't) P3/14 P1/7 (2) C2/3 (2) C2/19 G3/9 four years C1/12 C 1/13 (2) C3/5 P1/16 four years P3/4 G1/2 G2/8 four-and-a-half years C2/18 P2/12 get 150 done P3/3 get done (out) in four y ears G3/16 get out and work P1/7 g et out quick (don't w ant to) C2/18 graduate P3/3 graduate in four years G3/3 length of program G2/8 linger P2/12 prepare G1/2 sit around (don't) P1/S social environm ent C2/18 stay around P2/12 stick around C2/18 take longer (not) P3/9 very little effort P3/4 virtually everyone C3/8 w aste of time P1/6 P3/4 (2) P3/3 G3/3 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. The Elite athletics (not) C3/1 attem pt G3/9 best students (20 years ago) P2/3 b est students (don't get) P2/3 better prepared P3/9 better students C2/7 bored P2/3 bright stu dents C2/19 capable G3/18 challenge G1/1 challenging challenging (more) C2/5 cocky G3/10 G2/7 deciding year G1/9 decision P2/14 decision m akers (intermediate classes) G2/6 declining class size G2/3 difficult C1/2 difficult m ajor (most) P3/2 difficult route C2/4 distinguished G1/4 driven (2) G1/3 elite G3/9 elite (not anymore) P2/3 P3/4 expect G2/7 extra step G1/3 fewer students fun G1/9 C2/7 G1/1 college c are er exclusive P2/5 P3/4 P3/9 G2/3 G1/9 get accounting degree G3/18 go on or not G2/6 going through the motions P2/14 good m ajor P2/3 great feeling G1/9 had it e a sy G2/3 hard (very) (3) C2/7 hard work C2/4 harder C2/7 hardest c la sses G2/6 hardest program C2/4 high GPA G 3/11 high quality (students) C3/1 impact (students) C1/8 intelligent students G1/3 interm ediate class G1/9 large area (accounting) P3/2 large concentration C2/3 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. leaders (students) C3/1 learn and know P2/14 losing good students P2/3 m ake it through G1/9 m ake up mind P2/10 motivated P2/10 much harder G2/3 new approach P2/3 perceived difficulty (high) P3/2 perception (not positive) G3/6 positive attitude G1/3 pride C2/7 prior exposure (to accounting) P3/2 profession P2/14 professional P2/10 realize P2/14 really hard G2/3 recom m end accounting degree G3/17 respect (2) G3/6 respected C2/7 revered G1/3 rigorous C2/5 rigors of program P1/17 salary P2/14 self-selection C1/8 se p a ra tes G3/8 se t the standard G2/6 small class sizes G2/3 sm aller (accounting area) G1/3 solid d egree P3/12 step ahead G2/5 stereotype G3/5 stronger students C1/9 struggle G1/9 study skills (higher) C2/8 tougher G3/8 unintended factor C1/8 work hard G2/6 P2/14 G3/6 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Working Overtime Faculty workload accom m odated P3/7 adjunct P2/8 alternate year courses P I/1 0 b e st can hope for P1/11 challenge (biggest) P1/11 constraints P2/14 course offerings (timing) C2/14 different class P2/11 difficult teaching schedule P1/11 difficulty P2/15 every other year P3/7 (2) faculty (no new) C2/15 faculty (small num ber) C1/1 faculty (num ber) P2/6 faculty depth (lack) C2/13 filling in P2/8 fluid C1/7 hire (like to have another) P2/14 hire faculty P2/15 hire faculty (inability to) P2/11 lack of variety (faculty) P2/14 load (heavier) P1/9 locating faculty P2/15 m oney problem s P2/11 m oney shut down P2/8 n e ce ssa ry evil P2/15 nothing extra P2/8 offer sections (more often) P2/8 one accounting faculty C2/4 one person - m any courses P2/15 one section (accounting) G2/3 only 2 accounting faculty P3/7 other duties P2/6 out of hide (2) P2/8 outside professor G1/14 overload C1/7 pick up course P3/7 prepared (not) G1/14 sa m e preps (hope for) P1/11 say no P1/10 sections (not more) P2/8 P1/5 P2/8 P1/9 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Load up on hours sections (timing) P2/8 severely cram ped P2/14 shift C1/7 shifted load C1/7 spread thin P1/11 teach ourselves P2/14 teaching sections (less often) P3/7 two accounting faculty (only) P1/5 upper-level accounting (a lot) P1/11 varied viewpoints P2/15 wild P1/9 wish (more instructors) P2/15 w orkload C2/11 additional hours P2/15 P1/6 big num ber of credits G3/2 coursew ork (more) P2/9 cram in c la sse s G1/10 cram it in G1/5 cram m ed in G3/2 dem anding (public accounting) P1/12 extra c la ss e s G1/2 extra hours G1/2 forced G1/5 four years G3/2 get hours in G2/8 get m uch out of it (didn't) G1/5 go back and clean up P1/12 heavy course load G2/9 heavy student load (encourage) P3/3 hours to graduate P1/6 hum ongous m ajor 02/14 knee deep G3/9 load up on hours G1/2 loaded up se m e ste rs G1/5 overloads (student) P3/3 required co u rses C3/10 student load C2/19 sum m er G1/5 tacking on hours G1/5 take more hours P3/4 too hard G1/6 work and take c la sses (can't) G1/6 G1/10 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. THE FINISH LINE Opportunities/placement 216 ability to ch o o se job G3/10 alum loyalty C3/2 assess C2/21 career G1/15 career paths C2/15 (2) change salaries (doesn't) G3/9 comfortable G3/10 com pensation (no additional) C2/10 (2) com pete C2/21 com pete in job m arket P3/9 com petency C2/10 concern C2/20 connections G1/7 CPA firms C2/20 create opportunity P1/15 different directions G1/1 econom ic conditions P2/6 equal treatm ent C2/21 extra pay (none) C2/10 flexible degree G1/1 get jobs P3/11 getting a job (easy) G1/1 got m e the job G3/9 graduate statistics P3/8 graduates (m arketable) P1/12 head start G1/15 hire G3/10 hit it off G1/7 hurt accounting firms G1/5 hurt recruiting pool G1/5 in dem and P3/4 increase salaries G3/9 indirect impact G3/12 indirectly related (salary increase) G3/10 inequity P2/12 G1/15 interview P3/4 interviewing G1/15 job lined up P1/8 job offer (early) G1/7 G3/10 job opportunity P2/3 G1/1 jobs available G1/1 jobs lined up P1/15 large schools C2/20 limits pool G1/2 lock in job G3/10 m ake money P1/7 m any options G3/17 G3/11 G1/7 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. m arketable (not a s) P1/12 m et requirem ent G 3/11 need high GPA G3/18 no idea G1/15 not enough g raduates G1/5 not paying extra (M aster's) G2/7 one of m any G3/11 opportunities (wide-spread) (2) G3/1 opportunities available G1/1 paid more (not) G1/6 pay me the m ost G3/10 pick and choose (job) G3/18 placem ent C2/15 placem ent (excellent) P1/15 P2/6 played a role G 3/11 private accounting P3/8 G1/13 G1/5 public accounting P3/8 qualified candidates (not enough) G3/9 ready to start G3/18 recruit(ers) C2/21 recruit(ers) C3/2 recruiting C2/20 reduces candidates G3/8 resum e (2) G1/8 salary G1/6 salary (no difference) C2/10 screening G3/18 step on a path (public acctg) P1/15 student placem ent C2/20 student potential C2/21 take job G 3/11 transcripts G2/6 uncle G1/7 w eed out G3/18 worked out perfect (2) G1/7 worried C2/21 G3/10 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 218 First Reactions to Final Reflections Initial thoughts Worth it/works well advanced degree C1/4 anticipated (extra sem ester) C3/8 anticipated (w/o 150) C3/8 Bachelor's d egree (not enough) C1/4 concerned C3/4 d eepen C1/4 expectations P2/10 fit into C2/18 graduate route C2/19 improve skills C1/4 M aster's degrees C1/4 MBA route P2/7 not the c ase P1/5 original thoughts C2/18 partnered C2/15 perception of educators P1/5 purpose C1/4 strengthen C1/4 surprised C2/20 take a hit (enrollment) C1/6 thought C1/4 trouble (didn't have) C1/4 understood (thought) C1/4 agree G2/7 excited (really) P1/15 no brainier G3/17 nothing differently P1/15 nothing to add P3/12 nothing to delete P3/12 pleased with law C2/19 positive P3/14 positive step C2/15 right thing C2/15 satisfied (students) C2/15 strengthen C1/8 su c c e ss C3/8 su c c e ss of program C3/9 successful C3/5 too m uch accounting C2/10 u n n ecessary (nothing) P3/12 valued P3/10 worked out well C3/5 works well C2/19 worth it P3/10 P2/10 P2/7 C2/20 C 2/19 G2/1 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. Mixed Bag appeal (doesn't) G1/2 background C2/20 benefit G2/4 benefited (som e students) C3/2 better prepared (?) P3/4 beyond blam e P2/12 biggest negative G3/8 change opinion G1/2 contradiction P2/3 course work (more) P3/4 detouring G3/8 e asier G2/4 educators' perspective P3/4 firms' view P 3/13 gain knowledge G2/4 gain skills C1/14 g et rid of P2/4 good thing P3/9 helped G2/4 knowledge G3/17 m ake fun G2/4 mixed bag C3/2 mixed feelings G1/2 mixed reaction(s) C3/2 (2) m ore education P3/4 neutral G3/2 no brainer G3/17 not too excited G2/1 nothing good to say G1/5 on all fronts (positive) P3/4 only can help G3/18 opportunity P3/4 (2) planning (incomplete) G3/9 positive P3/4 (2) positive com m ents (not many) G1/4 prepared (better) P2/10 problem (not our) P 2/11 professional (more) P2/4 real plus C2/10 scared off G1/5 scares away (2) G1/2 solid background C2/19 student reaction P3/9 surprised C2/14 surprised (not) P2/4 uncertainty C2/10 unfair P2/12 well-prepared P3/13 well-rounded C1/11 G1/2 P3/9 C1/12 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 220 Question, but accent accept it P1/16 acceptance C2/14 beneficial G1/2 big problem (not) P I/16 can't hurt G3/18 complain (not many) G2/4 confused G1/5 confusion P1/15 consistent resp o n se P1/16 delineated (isn't) P1/16 didn't m ean anything (a lot) G3/2 (2) didn't think anything of it G1/2 doesn't m ake se n s e (2) G3/8 don’t know w hat it involves P1/15 don't know w hat it m ean s P1/15 don't understand G3/9 effect (didn’t) G1/2 effect decision (not) G3/2 em brace C1/14 just how It is G2/4 hurt (not going to) G 3/18 known thing G1/15 lack of purpose C1/2 liberal arts background G1/5 long run G1/2 m ake a difference (doesn't) G1/5 n ecessary (?) C 2/11 no clue P2/4 no problem G3/8 not sure C1/5 paid du es G3/11 perceive a s negative (don't) P3/4 p leasant surprise P3/9 purpose of extra hours G3/8 reality C1/4 requirem ent P3/10 shy aw ay (don't) P3/9 specific (isn't) P1/15 struggle G3/9 surprise P1/15 turn off (doesn't) P3/9 unclear C1/6 understand (didn't fully) G2/1 understand (didn't) G3/9 understand purpose (don’t) G3/8 well-rounded (extra hours don't) G1/5 (3) G2/4 P3/10 C2/17 C2/20 P1/16 R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 221 APPENDIX F A c c o u n t i n g P r o g r a m C o m p a r is o n Name of Degree Business Classes Tanner Accounting Major 33 Hours Principles of Accounting (6) Management (6) Business Law (6) Economics (6) Statistics (3) Ethics (any) (3) Finance (3) Upper-level Accounting Classes 27 Hours Intermediate (9) Cost (3) Accounting Information Systems (3) Individual Income Tax (3) Advanced (3) Auditing (3) M arshall State Plains Business Major with Business Major with Accounting Accounting Concentration Concentration 42 hours 39 Hours Principles of Principles of Accounting (6) Accounting (6) Strategic Business Communication (3) Communication (3) Management (6) Management (3) Marketing (3) Marketing (3) Business Law (6) Business Law (6) Economics (6) Economics (3) Computer Science (3) Math(3) Business Ethics (3) Finance (3) Quantitative Methods (3) 30 Hours Computer Science (3) Statistics (3) Business Ethics (3) Finance (3) Quantitative Methods (3) 30 Hours Intermediate (6) Cost (3) Accounting Information Systems (3) Individual Income Tax (3) Business Income Tax (3) Advanced Cost (3) Advanced (3) Intermediate (6) Cost (3) Accounting Information Systems (3) Individual Income Tax (3) Business Income Tax (3) Advanced Cost (3) Advanced (3) Auditing (3) Government & NonProfit (3) Auditing (3) Government & NonProfit (3) Elective (3) * * Business Taxation, NotProfit, Accounting Information Systems II, Advanced Auditing R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 222 APPENDIX G Nebraska and Iowa Education Requirements For a CPA Certificate Accounting hours Hours 30 hours Business hours 36 Hours General Education 60 Hours Nebraska Explanation Above Principles-level and covering the following topics: Financial Accounting Theory & Problems Auditing Tax Preparation & Planning________ Cost & Managerial Accounting______ Information Systems Governmental and Not-for Profit Accounting________ Covering the following topics: Macroeconomics & Microeconomics Business Law Marketing Management Finance Business Communication Business Ethics Quantitative Applications in Business Principles of Accounting Oral & Written Communication Mathematics Arts, Natural Sciences, Social Sciences & Humanities Statistics Hours 24 hours Iowa Explanation Covering the following topics: Financial Accounting Auditing Taxation Management Accounting 24 hours Cannot include internships or life experience None specified R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 223 External Audit Attestation By Kaye L. Peery, Ph. D. Courtney Baillie requested that I complete an educational audit on her qualitative dissertation entitled, “Curricular Change in Response to the 150-Hour Law for CPA Exam Candidates: A Case Study of Three Colleges.” The purpose of the audit was to determine the degree to which the results of her study are trustworthy. The audit was conducted in October and November of 2003. Hubennan and Miles (in P e n z in and Lincoln, 1994) note that audits “seem to have decidedly salutary effects, notably the encouragement of systematic record keeping and reflexivity” (p. 439). Although systematic record keeping requires additional time and energy by the researcher, the methodological process itself as well as the resulting “audit trail” serve to support the credibility of the research process and findings. Lincoln and Guba (1985) define the audit process as an examination of both the process and product of the inquiry. Examining the process is designed to ensure that the informants are fairly represented in the recorded accounts; examining the final product is designed to ensure the accuracy of the findings as supported by data To examine both the research process and the product, I completed the following steps in reviewing materials for the audit 1.) Reviewed and examined the audiocassette tapes and transcriptions of informant interviews. Nine participants at three sites were interviewed for this study. All tapes were transcribed verbatim. There were nine tapes. I listened to portions of all tapes. Findings: As I reviewed the taped interviews, I checked for added, omitted, or incorrect words, and inverted wordings. Transcription errors were negligible; there were no errors that affected or altered the meaning of data Therefore, the effect of transcription errors on data analysis and findings is deemed to be non-existent 2.) Reviewed two envelopes and thirteen folders that contained the following types of information: o Dissertation draft o Interview Protocols and researcher notes o Information about the institutions o Informed Consent Forms signed by participants o Transcriptions of each participant’s interview o Coded transcripts of each participant’s interview o ERB Request and Approval o K B Correspondence o Coding spreadsheets o E-mail and other correspondence o Pilot Study information and data o Participant Demographic information Findings: The files included required information. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 224 3.) Checked permission forms from participants and imstitatioms. Permission forms were approved by the Institutional Review Board and were completed by all participants. Pseudonyms were used for this study. I checked the forms included in the participant files to ascertain whether each participant had signed a Consent Form. Findings: Consent forms were signed by all participants. 4.) Examined Coding information and nine transcripts supporting major coding categories. I reviewed transcripts and Coding information to check for accuracy of data identification Findings: The data supported identified themes. 5.) Read and examined the dissertation draft provided by Courtney. The manuscript totaled 146 pages with provision for appendices. I read the draft in it’s entirety, directing my attention to Courtney’s adherence to the purpose of the study and research questions as outlined; design of the study including data collection and sampling, the researcher’s role in the study; data analysis procedures; verification strategies; and use of theory and literature. 1 paid particular attention to determining whether the findings were supported by the data. Findings: Theory and literature were important to understanding the data in this study. Courtney used literature on organizational change, change in the higher education arena, institutional change, curricular change, and accounting education change in interpretation o f data. ' In keeping with qualitative inquiry, she used ample description and direct quotations to report data, explain findings, and support her resulting findings. 6.) Revisited primary questions of the audit and completed final review of the dissertation draft. The focus o f the audit was two part: to review process and product As a final check, I reviewed both the overall process Courtney used in her study and the procedures she used. Findings: Appropriate procedures were used in producing the product with the collected data; the data was accurately reported in the product. Based on the preceding, the following conclusions are offered: It is my opinion that the focus of the study remained consistent with the purpose as stated in the IRB Consent to Participate in Research: Procedures used in the study, including data collection and analysis as well as the attending verification strategies were followed as outlined. The process as explained by the researcher was clear and direct. The data were clearly and concisely presented using the participants’ own words. There is evidence that the following verification procedures were used: R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited w ithout perm ission. 225 o o o Triangulation Peer reviewers from each stakeholder group were used to verify the neutrally of interview questions External Audit Courtney’s shared experiences as an accounting professor at a small college similar to those selected for the study lends credibility to the data analysis. In summary, the researcher satisfies the criteria for dependability and confirmability o f findings. Attested to this 5* day o f November, 2003. R ep ro d u ced with p erm ission o f th e copyright ow ner. Further reproduction prohibited without perm ission. [...]... effective in 2000 Of the 45 states that have passed the 150- Hour law, the legislation is currently in effect in 40 of these states In the remaining five states the law will become effective at a future date (AICPA Online, 2002) Increasing the educational requirements for CPA exam candidates directly impacts higher education institutions that offer degrees in accounting For schools with graduate accounting... CPA licenses Second, the national professional organization, the AICPA, determines the content for the CPA exam Finally, most collegiate accounting programs are focused on students passing this exam and entering the profession Following is a history of the CPA exam and the events leading up to the 150- Hour Law History o f Accounting Education and the 150- Hour Law In the nineteenth century, accounting... the amendment of the Institute’s By-laws to require a 150semester hours of education (AICPA, 1988) States slowly began initiating legislation that mirrored the AICPA membership amendment that required candidates to have earned 150 hours of higher education to take the CPA exam In 1991, Nebraska became the fourteenth state to enact the 150- Hour Law The education requirement took effect in 1998, giving... education, starting at the institutional level and proceeding to the curricular level Finally, the scope is further narrowed to the topic of accounting education First, the history o f the CPA exam is explained, as well as the reasoning behind the 150- Hour Law Lastly, research about the 150- Hour Law since its passage is summarized Organizational Change Change is an “elusive” concept that is difficult to. .. linear and destination-oriented to temporal and process-oriented Senge’s learning organization, Beckhard and Pritchard’s themes of change , and Kanter’s building blocks of change all provide examples of innovative approaches to organizational change Change In The Higher Education Arena Institutional Change Change theories are often described in their application in the business world While many business. .. Hawaii and Florida passed legislation that required 150 hours of education to sit for the CPA exam In 1981, Utah passed a similar law (AICPA, 2002) Although this looked like an encouraging sign for the AICPA, the national organization formed yet another committee to study the issue in 1981 This time the AICPA included accounting faculty from the outset by enlisting the help of the American Accounting... Association, the national organization for accounting academicians The resulting group that formed was named the Commission on Professional Accounting Education (AICPA, 1988) The goal of this group went beyond studying the benefits of increased education to the profession, to formulating strategies to promote the 150- Hour Law The Commission concluded that legislative intervention was necessary to accomplish... the CPA exam Individual states vary regarding the specific requirements to become a CPA All require passage of the CPA exam, and most require one to two years of work experience Currently, forty-five states have enacted legislation that mandates CPA exam candidates to complete 150 credit hours before they take the exam This legislation parallels the AICPA’s membership education requirement that became... administration American Institute of Certified Public Accountants (AICPA) - The national professional association of CPAs This organization is responsible for writing and grading the uniform CPA examination Certified Public Accountant (CPA) - A professional who holds a license to practice public accounting To become licensed, an individual must pass the CPA examination and meet the state’s work experience... requirement CPA Examination - A uniform national examination administered by state boards of public accountancy The two-day written exam is administered twice a year and currently contains the following four sections: (1) Law and Professional Responsibility, (2) Auditing, (3) Accounting Reporting and Taxation and (4) Financial Reporting for Business Entities In February 2004, the exam will move to a computerized