FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W231116321> ?p ?o ?g. }

• W231116321 startingPage "37" @default.
• W231116321 abstract "Florida is the only state with nearly 10 years' experience dealing with a fifth year of accounting education required by state law. When the legislation was passed in 1979, few Florida CPAs were aware of the implications the requirement would have for their practices. The major initial impact was a drastic change in the number of new entrants to the profession. First-time candidates for the Uniform CPA Examination plummeted from 2,306 in November 1983 to 12 in May 1984. That number has increased and now, almost 10 years later, the pipeline has refilled, enabling practitioners to hire sufficient graduates with the requisite fifth year of education. After approximately a decade of experience, we have observed positive and negative developments in both education and practice. THE ISSUES FOR CPA FIRMS Initially, public practitioners did not adjust hiring practices adequately to prepare for the change-over. However, the quality of graduates has improved immeasurably, as shown by an improvement in the CPA exam pass rate for first-time candidates as well as less staff turnover reported by firms. Staff accountants with a fifth year of education are more knowledgeable and quicker studies; they deal better with complex accounting and tax issues, grasp new concepts quickly and have sounder backgrounds in communications, management sciences, logic, finance and marketing. They also see public accounting as a career, not just a stepping-stone. Average starting salaries have increased substantially, but higher billing rates can be justified because new hires become productive faster. Because more candidates pass the CPA exam on the first sitting, firms incur less cost in days lost while employees are preparing for and taking the exam. The result is happier employees who can concentrate on the important aspects of practice. Practitioners also believe the state's extra education requirement has improved CPAs' status among other professionals and clients. ISSUES FOR EDUCATORS Florida educators in general favored the adoption of the 150-hour requirement. The key factors that determined the ease or difficulty of implementing the requirement were whether an established graduate accounting program was in existence (established programs faced fewer changes in curriculum and class scheduling) and the institution's location (urban campuses faced greater pressure than residential ones for providing part-time opportunities for completing the additional courses). Also they had to decide whether to provide the additional hours primarily at the undergraduate or graduate level; most added to the graduate level. …" @default.
• W231116321 created "2016-06-24" @default.
• W231116321 creator A5040200209 @default.
• W231116321 creator A5087219811 @default.
• W231116321 date "1991-10-01" @default.
• W231116321 modified "2023-09-23" @default.
• W231116321 title "The 150-Hour Requirement in Florida" @default.
• W231116321 hasPublicationYear "1991" @default.
• W231116321 type Work @default.
• W231116321 sameAs 231116321 @default.
• W231116321 citedByCount "0" @default.
• W231116321 crossrefType "journal-article" @default.
• W231116321 hasAuthorship W231116321A5040200209 @default.
• W231116321 hasAuthorship W231116321A5087219811 @default.
• W231116321 hasConcept C111472728 @default.
• W231116321 hasConcept C121955636 @default.
• W231116321 hasConcept C138885662 @default.
• W231116321 hasConcept C144133560 @default.
• W231116321 hasConcept C17744445 @default.
• W231116321 hasConcept C199521495 @default.
• W231116321 hasConcept C199539241 @default.
• W231116321 hasConcept C2777351106 @default.
• W231116321 hasConcept C2779530757 @default.
• W231116321 hasConcept C39549134 @default.
• W231116321 hasConceptScore W231116321C111472728 @default.
• W231116321 hasConceptScore W231116321C121955636 @default.
• W231116321 hasConceptScore W231116321C138885662 @default.
• W231116321 hasConceptScore W231116321C144133560 @default.
• W231116321 hasConceptScore W231116321C17744445 @default.
• W231116321 hasConceptScore W231116321C199521495 @default.
• W231116321 hasConceptScore W231116321C199539241 @default.
• W231116321 hasConceptScore W231116321C2777351106 @default.
• W231116321 hasConceptScore W231116321C2779530757 @default.
• W231116321 hasConceptScore W231116321C39549134 @default.
• W231116321 hasIssue "4" @default.
• W231116321 hasLocation W2311163211 @default.
• W231116321 hasOpenAccess W231116321 @default.
• W231116321 hasPrimaryLocation W2311163211 @default.
• W231116321 hasRelatedWork W1497729903 @default.
• W231116321 hasRelatedWork W1586599954 @default.
• W231116321 hasRelatedWork W172073438 @default.
• W231116321 hasRelatedWork W176650921 @default.
• W231116321 hasRelatedWork W192413455 @default.
• W231116321 hasRelatedWork W1938376026 @default.
• W231116321 hasRelatedWork W1977251035 @default.
• W231116321 hasRelatedWork W2078467960 @default.
• W231116321 hasRelatedWork W2134661006 @default.
• W231116321 hasRelatedWork W2189093582 @default.
• W231116321 hasRelatedWork W2329490671 @default.
• W231116321 hasRelatedWork W2389868013 @default.
• W231116321 hasRelatedWork W2564685928 @default.
• W231116321 hasRelatedWork W2884517850 @default.
• W231116321 hasRelatedWork W2992253394 @default.
• W231116321 hasRelatedWork W2994268162 @default.
• W231116321 hasRelatedWork W302185734 @default.
• W231116321 hasRelatedWork W322812852 @default.
• W231116321 hasRelatedWork W57042599 @default.
• W231116321 hasRelatedWork W2753059400 @default.
• W231116321 hasVolume "172" @default.
• W231116321 isParatext "false" @default.
• W231116321 isRetracted "false" @default.
• W231116321 magId "231116321" @default.
• W231116321 workType "article" @default.