메뉴 건너뛰기




Volumn 31, Issue 1, 2016, Pages 91-109

Employer perceptions of online accounting degrees

Author keywords

Accounting degrees; Big 4; Employer perceptions; Online education

Indexed keywords


EID: 84959547244     PISSN: 07393172     EISSN: 15587983     Source Type: Journal    
DOI: 10.2308/iace-51229     Document Type: Article
Times cited : (23)

References (55)
  • 1
    • 67650669448 scopus 로고    scopus 로고
    • Understanding the factors limiting the acceptability of online courses and degrees
    • Adams, J. 2008. Understanding the factors limiting the acceptability of online courses and degrees. International Journal on E-Learning 7 (4): 573–587.
    • (2008) International Journal on E-Learning , vol.7 , Issue.4 , pp. 573-587
    • Adams, J.1
  • 2
    • 31844452140 scopus 로고    scopus 로고
    • The acceptability of a doctoral degree earned online as a credential for obtaining a faculty position
    • Adams, J., and M. H. DeFleur. 2005. The acceptability of a doctoral degree earned online as a credential for obtaining a faculty position. American Journal of Distance Education 19 (2): 71–85.
    • (2005) American Journal of Distance Education , vol.19 , Issue.2 , pp. 71-85
    • Adams, J.1    Defleur, M.H.2
  • 3
    • 31844455322 scopus 로고    scopus 로고
    • The acceptability of online degrees earned as a credential for obtaining employment
    • Adams, J., and M. H. DeFleur. 2006. The acceptability of online degrees earned as a credential for obtaining employment. Communication Education 55 (1): 32–45.
    • (2006) Communication Education , vol.55 , Issue.1 , pp. 32-45
    • Adams, J.1    Defleur, M.H.2
  • 4
    • 34547379415 scopus 로고    scopus 로고
    • The acceptability of credentials earned online for obtaining employment in the health care professions
    • Adams, J., and M. H. DeFleur. 2007. The acceptability of credentials earned online for obtaining employment in the health care professions. Communication Education 56 (3): 292–307.
    • (2007) Communication Education , vol.56 , Issue.3 , pp. 292-307
    • Adams, J.1    Defleur, M.H.2
  • 5
    • 0002920656 scopus 로고
    • A factor-analytic investigation of employee selection factors of significance to recruiters of entry-level accountants
    • Ahadiat, N., and K. J. Smith. 1994. A factor-analytic investigation of employee selection factors of significance to recruiters of entry-level accountants. Issues in Accounting Education 9 (1): 59–79.
    • (1994) Issues in Accounting Education , vol.9 , Issue.1 , pp. 59-79
    • Ahadiat, N.1    Smith, K.J.2
  • 6
    • 84858169491 scopus 로고    scopus 로고
    • Going the Distance, Online Education in the United States, 2011
    • Available at
    • Allen, I. E., and J. Seaman. 2011. Going the Distance, Online Education in the United States, 2011. Babson Survey Research Group. Available at: http://www.onlinelearningsurvey.com/reports/goingthedistance.pdf
    • (2011) Babson Survey Research Group
    • Allen, I.E.1    Seaman, J.2
  • 9
    • 84959505223 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), 2013 Trends in the Supply of Accounting Graduates and the Demand for Public Accounting Recruits. Durham, NC: AICPA. Available at
    • American Institute of Certified Public Accountants (AICPA). 2013. 2013 Trends in the Supply of Accounting Graduates and the Demand for Public Accounting Recruits. Durham, NC: AICPA. Available at: http://www.aicpa.org/InterestAreas/AccountingEducation/NewsAndPublications/DownloadableDocuments/2013-TrendsReport.PDF
    • (2013)
  • 10
    • 84959565271 scopus 로고    scopus 로고
    • Available at, last accessed June 14, 2014
    • Association to Advance Collegiate Schools of Business (AACSB). 2014. Search Schools by Program Type. Available at: http://www.aacsb.edu/accreditation/accredited-members/locate/ (last accessed June 14, 2014).
    • (2014) Search Schools by Program Type
  • 12
    • 84940372703 scopus 로고    scopus 로고
    • Supply and demand for accounting talent at record levels
    • Baysden, C. 2013. Supply and demand for accounting talent at record levels. Journal of Accountancy 216 (3): 30–32.
    • (2013) Journal of Accountancy , vol.216 , Issue.3 , pp. 30-32
    • Baysden, C.1
  • 13
    • 84901351947 scopus 로고    scopus 로고
    • Online instrument delivery and participant recruitment services: Emerging opportunities for behavioral accounting research
    • Brandon, D. M., J. H. Long, T. M. Loraas, J. Mueller-Phillips, and B. Vansant. 2014. Online instrument delivery and participant recruitment services: Emerging opportunities for behavioral accounting research. Behavioral Research in Accounting 26 (1): 1–23.
    • (2014) Behavioral Research in Accounting , vol.26 , Issue.1 , pp. 1-23
    • Brandon, D.M.1    Long, J.H.2    Loraas, T.M.3    Mueller-Phillips, J.4    Vansant, B.5
  • 14
    • 34248335733 scopus 로고    scopus 로고
    • Distance education: A review of the contemporary literature
    • Bryant, S. M., J. B. Kahle, and B. A. Schafer. 2005. Distance education: A review of the contemporary literature. Issues in Accounting Education 20 (3): 255–272.
    • (2005) Issues in Accounting Education , vol.20 , Issue.3 , pp. 255-272
    • Bryant, S.M.1    Kahle, J.B.2    Schafer, B.A.3
  • 15
    • 84873620425 scopus 로고    scopus 로고
    • Exploring the value of M.B.A. degrees: Students’ experiences in full-time, part-time, and executive M.B.A. programs
    • Bruce, G. D. 2010. Exploring the value of M.B.A. degrees: Students’ experiences in full-time, part-time, and executive M.B.A. programs. Journal of Education for Business 85: 38–44.
    • (2010) Journal of Education for Business , vol.85 , pp. 38-44
    • Bruce, G.D.1
  • 17
    • 84876829499 scopus 로고    scopus 로고
    • Online accounting education versus in-class delivery: Does course level matter?
    • Chen, C. C., K. T. Jones, and K. A. Moreland. 2013. Online accounting education versus in-class delivery: Does course level matter? Issues in Accounting Education 28 (1): 1–16.
    • (2013) Issues in Accounting Education , vol.28 , Issue.1 , pp. 1-16
    • Chen, C.C.1    Jones, K.T.2    Moreland, K.A.3
  • 18
    • 35649028474 scopus 로고    scopus 로고
    • The impact of higher education rankings on student access, choice, and opportunity
    • Clarke, M. 2007. The impact of higher education rankings on student access, choice, and opportunity. Higher Education in Europe 32 (1): 59–70.
    • (2007) Higher Education in Europe , vol.32 , Issue.1 , pp. 59-70
    • Clarke, M.1
  • 20
    • 84959537188 scopus 로고
    • Qualities employers seek in new accounting employees
    • Cook, E., and B. Finch. 1994. Qualities employers seek in new accounting employees. Journal of Education for Business 69 (3): 136–140.
    • (1994) Journal of Education for Business , vol.69 , Issue.3 , pp. 136-140
    • Cook, E.1    Finch, B.2
  • 21
    • 31844456409 scopus 로고    scopus 로고
    • Acceptability of online bachelor’s degrees as criteria for admission to graduate programs
    • DeFleur, M., and J. Adams. 2004. Acceptability of online bachelor’s degrees as criteria for admission to graduate programs. Journal of Computing in Higher Education 16 (1): 150–163.
    • (2004) Journal of Computing in Higher Education , vol.16 , Issue.1 , pp. 150-163
    • Defleur, M.1    Adams, J.2
  • 23
    • 84943517252 scopus 로고    scopus 로고
    • Materiality guidance of the major public accounting firms
    • Eilifsen, A., and W. F. Messier, Jr. 2015. Materiality guidance of the major public accounting firms. Auditing: A Journal of Practice & Theory 34 (2): 3–26.
    • (2015) Auditing: A Journal of Practice & Theory , vol.34 , Issue.2 , pp. 3-26
    • Eilifsen, A.1    Messier, W.F.2
  • 24
    • 3343019470 scopus 로고
    • Measuring nominal scale agreement among many raters
    • Fleiss, J. 1971. Measuring nominal scale agreement among many raters. Psychological Bulletin 76 (5): 378–382.
    • (1971) Psychological Bulletin , vol.76 , Issue.5 , pp. 378-382
    • Fleiss, J.1
  • 25
    • 84959561206 scopus 로고    scopus 로고
    • Available at:
    • Graduate Management Admission Council (GMAC). 2013. Corporate Recruiters Survey. Available at: http://www.gmac.com/marketintelligence-and-research/research-library/employment-outlook/2013-crs-hiring-report-01.aspx
    • (2013) Corporate Recruiters Survey
  • 27
    • 70350528826 scopus 로고    scopus 로고
    • Promotion to partner in big firms: Truths and trends
    • Guinn, R., S. Bhamornsiri, and C. Blanthorne. 2004. Promotion to partner in big firms: Truths and trends. The CPA Journal 74 (4): 54–55.
    • (2004) The CPA Journal , vol.74 , Issue.4 , pp. 54-55
    • Guinn, R.1    Bhamornsiri, S.2    Blanthorne, C.3
  • 28
    • 0010158284 scopus 로고
    • The effect of AACSB accreditation on the recruitment of entry-level accountants
    • Hardin, J. R., and M. H. Stocks. 1995. The effect of AACSB accreditation on the recruitment of entry-level accountants. Issues in Accounting Education 10 (1): 83–95.
    • (1995) Issues in Accounting Education , vol.10 , Issue.1 , pp. 83-95
    • Hardin, J.R.1    Stocks, M.H.2
  • 34
    • 0017360990 scopus 로고
    • The measurement of observer agreement for categorical data
    • Landis, J. R., and G. G. Koch. 1977. The measurement of observer agreement for categorical data. Biometrics 33 (1): 159–174.
    • (1977) Biometrics , vol.33 , Issue.1 , pp. 159-174
    • Landis, J.R.1    Koch, G.G.2
  • 35
    • 0040356478 scopus 로고
    • What the academic advisor needs to know about job placement
    • Lewis, T., T. Shimerda, and G. Graham. 1983. What the academic advisor needs to know about job placement. Journal of Accounting Education 1 (2): 135–142.
    • (1983) Journal of Accounting Education , vol.1 , Issue.2 , pp. 135-142
    • Lewis, T.1    Shimerda, T.2    Graham, G.3
  • 36
    • 84863501007 scopus 로고    scopus 로고
    • Employers’ perspective of online education
    • Linardopoulos, N. 2012. Employers’ perspective of online education. Campus-Wide Information Systems 29 (3): 189–194.
    • (2012) Campus-Wide Information Systems , vol.29 , Issue.3 , pp. 189-194
    • Linardopoulos, N.1
  • 37
    • 58149234748 scopus 로고    scopus 로고
    • Online education today
    • Mayadas, A. F., J. Bourne, and P. Bacsich. 2009. Online education today. Science 323 (5910): 85–89.
    • (2009) Science , vol.323 , Issue.5910 , pp. 85-89
    • Mayadas, A.F.1    Bourne, J.2    Bacsich, P.3
  • 38
    • 84867353356 scopus 로고    scopus 로고
    • An analysis of CPA firm recruiters’ perceptions of online master of accounting degrees
    • Metrejean, E., and T. G. Noland. 2011. An analysis of CPA firm recruiters’ perceptions of online master of accounting degrees. Journal of Education for Business 86: 25–30.
    • (2011) Journal of Education for Business , vol.86 , pp. 25-30
    • Metrejean, E.1    Noland, T.G.2
  • 39
    • 84905508620 scopus 로고    scopus 로고
    • Emerging trends in online accounting education at colleges
    • Ng, C. 2011. Emerging trends in online accounting education at colleges. Pennsylvania CPA Journal 82 (1): 1–3.
    • (2011) Pennsylvania CPA Journal , vol.82 , Issue.1 , pp. 1-3
    • Ng, C.1
  • 40
    • 84959495964 scopus 로고    scopus 로고
    • Economy-driven changes in recruiting practices: Essential recommendations for accounting firms
    • Owens-Jackson, L., G. Highsmith-Quick, and D. Robinson. 2013. Economy-driven changes in recruiting practices: Essential recommendations for accounting firms. The CPA Journal 83 (7): 68–71.
    • (2013) The CPA Journal , vol.83 , Issue.7 , pp. 68-71
    • Owens-Jackson, L.1    Highsmith-Quick, G.2    Robinson, D.3
  • 42
    • 0011614821 scopus 로고
    • Empirical evidence on the association between characteristics of graduating accounting students and recruiting decisions of accounting employers
    • Pasewark, W., J. Strawser, and J. Wilkerson. 1988. Empirical evidence on the association between characteristics of graduating accounting students and recruiting decisions of accounting employers. Issues in Accounting Education 3 (2): 388–401.
    • (1988) Issues in Accounting Education , vol.3 , Issue.2 , pp. 388-401
    • Pasewark, W.1    Strawser, J.2    Wilkerson, J.3
  • 43
    • 33845653702 scopus 로고    scopus 로고
    • Business school rankings: Content and context
    • Peters, K. 2007. Business school rankings: Content and context. Journal of Management Development 26 (1): 49–53.
    • (2007) Journal of Management Development , vol.26 , Issue.1 , pp. 49-53
    • Peters, K.1
  • 44
    • 29144499176 scopus 로고    scopus 로고
    • Being good or being known: An empirical examination of the dimensions, antecedents, and consequences of organizational reputation
    • Rindova, V., I. Williamson, and A. Petkova. 2005. Being good or being known: An empirical examination of the dimensions, antecedents, and consequences of organizational reputation. The Academy of Management Journal 48 (6): 1033–1049.
    • (2005) The Academy of Management Journal , vol.48 , Issue.6 , pp. 1033-1049
    • Rindova, V.1    Williamson, I.2    Petkova, A.3
  • 46
    • 0009529434 scopus 로고    scopus 로고
    • Student and public accounting firm recruiter attitudes toward the desirability of student characteristics: A longitudinal study
    • Schmutte, J. 1998. Student and public accounting firm recruiter attitudes toward the desirability of student characteristics: A longitudinal study. Journal of Accounting Education 16 (3–4): 429–461.
    • (1998) Journal of Accounting Education , vol.16 , Issue.34 , pp. 429-461
    • Schmutte, J.1
  • 47
    • 84959560780 scopus 로고    scopus 로고
    • Available at
    • SR Education Group. 2015. Complete Guide to an Online Accounting Degree. Available at: http://www.guidetoonlineschools.com/degrees/business/accounting?pid¼2010
    • (2015) Complete Guide to an Online Accounting Degree
  • 48
    • 84867385389 scopus 로고    scopus 로고
    • Recruiters’ perceptions of information systems graduates with traditional and online education
    • Tabatabaei, M., and A. Gardiner. 2012. Recruiters’ perceptions of information systems graduates with traditional and online education. Journal of Information Systems Education 23 (2): 133–142.
    • (2012) Journal of Information Systems Education , vol.23 , Issue.2 , pp. 133-142
    • Tabatabaei, M.1    Gardiner, A.2
  • 50
    • 84876868133 scopus 로고    scopus 로고
    • Online delivery of accounting courses: Student perceptions
    • Watters, M., and P. Robertson. 2009. Online delivery of accounting courses: Student perceptions. Academy of Educational Leadership Journal 13 (3): 51–57.
    • (2009) Academy of Educational Leadership Journal , vol.13 , Issue.3 , pp. 51-57
    • Watters, M.1    Robertson, P.2
  • 51
    • 85029053607 scopus 로고    scopus 로고
    • Can an online degree really help you get a job?
    • Available at
    • Webley, K. 2012. Can an online degree really help you get a job? Time (October 18). Available at: http://nation.time.com/2012/10/18/canan-online-degree-really-help-you-get-a-job/
    • (2012) Time (October 18)
    • Webley, K.1
  • 53
    • 84959361911 scopus 로고    scopus 로고
    • The trouble with online undergraduate business degrees in traditional regional universities
    • Wright, K. 2014. The trouble with online undergraduate business degrees in traditional regional universities. Journal of College Teaching and Learning 11 (1): 13–24.
    • (2014) Journal of College Teaching and Learning , vol.11 , Issue.1 , pp. 13-24
    • Wright, K.1
  • 55
    • 85004504215 scopus 로고    scopus 로고
    • The market-driven business school—Has the pendulum swung too far?
    • Zell, D. 2001. The market-driven business school—Has the pendulum swung too far? Journal of Management Inquiry 10 (4): 324–338.
    • (2001) Journal of Management Inquiry , vol.10 , Issue.4 , pp. 324-338
    • Zell, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.