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In: Journal of accounting and public policy, Band 26, Heft 2, S. 160-192
ISSN: 0278-4254
In: Journal of accounting and public policy, Band 20, Heft 2, S. 97-128
ISSN: 0278-4254
In: Issues in accounting education, Band 17, Heft 3, S. 253-268
ISSN: 1558-7983
The number of accounting graduates has declined sharply following the near universal adoption of the 150-hour requirement for licensing and as a condition for membership in the American Institute of Certified Public Accountants (AICPA). This decline has led many observers to conclude that the 150-hour requirement was a mistake. Our study investigates the extent to which the 150-hour requirement (rather than other causes) is responsible for the decline in the number of accounting graduates during the 1990s. We document that approximately 38 percent of the decline can be attributed to the requirement. The other 62 percent of the decline remains unexplained. Our study underscores the importance of considering other factors such as noncompetitive compensation, unattractive working conditions, inappropriate student counseling, and inadequate curriculum among others when trying to understand the decline in accounting enrollments.
In: Journal of accounting and public policy, Band 20, Heft 3, S. 255-261
ISSN: 0278-4254
In: Journal of accounting and public policy, Band 35, Heft 2, S. 162-191
ISSN: 0278-4254
In: Journal of accounting and public policy, Band 29, Heft 4, S. 330-352
ISSN: 0278-4254
In: Accounting Horizons (Forthcoming)
SSRN
9. "Pronger You Ignorant Ape ... I Hope You Fall Off Space Mountain!": A Study of the Institutional Work of Sport Fans / Mark Julien -- pt. Three Fans and Media -- 10. "Brett Favre is a God": Sports Fans' Perpetuation of Mythology on Newspaper Websites / Allison Harthcock -- 11. Communicating Organizational History to Sports Fans / Matthew Gill -- 12. The Many Faces of "Fans": How the NBA Reaches Out to Its Different Audience Segments / John A. Fortunato -- 13. From Good ol' Boys to National Spectacle: Motives and Identification among Young NASCAR Fans / John S.W. Spinda -- 14. Why Hispanic Fans Are the Lifeblood of Major League Soccer / Ric Jensen -- pt. Four Fans and Gender -- 15. From Football Widow to Fan: Web Narratives of Women and Sports Spectatorship / Lawrence A. Wenner -- 16. Football Fans Do Wear Pink: Game Day Broadcasts, Female Football Fans and Their NFL / Kathy Brady -- 17. Great Expectations: An Analysis of the Fan Base for WNBA's 2008 Expect Great / Katherine L. Lavelle -- pt. Five Fans and Fantasy Sports -- 18. Fantasy Sports and Sports Fandom: Implications for Mass Media Research / Tom Isaacson -- 19. Show Me the Numbers!: Media Dependency and Fantasy Game Participants / Jeff Boone.