Dissertation Information for Joseph DiAngelo
- Joseph DiAngelo
- (Alias) Joseph Anthony DiAngelo
- Temple University (USA) (1986)
MPACT Status: Incomplete - Inspected
Title: AN EXPLORATORY INVESTIGATION OF MANDATORY CONTINUING PROFESSIONAL EDUCATION FOR ACCOUNTANTS IN THE STATE OF PENNSYLVANIA
Abstract: "This study was designed to explore the perceptions of certified public accountants in the state of Pennsylvania toward the mandatory continuing professional education requirement. An instrument was developed utilizing a questionnaire from a previous study with modifications to match the requirements in the state of Pennsylvania. A random sample of CPAs were selected from a list provided by the Pennsylvania State Board of Examiners of Certified Public Accounts.
Some significant findings of the study were as follows: (1) Participation in CPE by practicing CPAs in somewhat higher than the eighty hours required by Pennsylvania law, with an average of 141 hours reported by respondents. (2) Courses offered by the Pennsylvania Institute of Certified Public Accountants account for the largest source of CPE hours followed by Formal In-Firm Training. (3) The subject matter studied most by participants was Taxes. (4) The program reported as being most relevant to professional practice was Formal In-Firm Training. (5) Respondents felt their competence was most favorably affected when they participated as Instructors, or Speakers. (6) Respondents strongly disagreed with the concept of periodic re-examination as being more effective in improving professional competence and in improving the quality of their work. (7) CPE was felt to lead to long run improvements in the accounting profession.
Major conclusions reached during the course of this study were: (1) If one accepts the premise that CPE as proposed by the State of Pennsylvania assists in maintaining and improving the competence of certified public accountants and one accepts the perceptions of CPAs toward this premise, then continuing professional education in the state of Pennsylvania appears to be successful. (2) CPAs in Pennsylvania generally felt that: the state mandated requirement has led to an improvement in their own and their peer's performance; has led to an increase in their professional knowledge; will lead to long run improvements in the accounting profession; disagreed that professional people should not be required by legal requirement to engage in continuing professional education; and in general did not perceive anything objectionable concerning the CPE requirement in the State of Pennsylvania. This seems to be a strong endorsement for mandatory continuing professional education as a method of maintaining and contributing to professional competence."
MPACT Scores for Joseph DiAngelo
A = 0
C = 1
A+C = 1
T = 0
G = 0
W = 0
TD = 0
TA = 0
calculated 2008-01-31 06:02:55
Advisors and Advisees Graph
Students under Joseph DiAngelo
- Yvonne Lederer Antonucci - Drexel University (1992)