Undergraduate Accounting Students’ Perspectives on the Proposed CPA Competency-Based Experience Pathway: Insights From a Diverse Urban University
Keywords:
business, economics, CPA Competency-Based Pathway, accounting education, CPA licensure, practical experience, cost barriers, employer acceptance, accounting career promotionAbstract
This study examines undergraduate accounting students’ perspectives on the proposed CPA Competency-Based Experience Pathway. Survey data collected from 76 accounting majors at a southern public university with a predominantly Hispanic population’s assessed awareness, understanding, and attitudes toward the alternative pathway. Key findings reveal limited awareness but strong interest in practical experience and cost-saving benefits, alongside concerns about employer acceptance and competency evaluation clarity. Most students indicated the pathway would positively influence their CPA pursuit, valuing interstate consistency. Results suggest the pathway could broaden CPA licensure access but highlight needs for enhanced communication, employer engagement, and standardized evaluation. This research informs educators and policymakers about students’ perspectives to support pathway implementation for diverse, non-traditional candidates.
