An Examination of the Demotivational Factors Inhibiting Hispanic Students' Participation in the CPA Exam

Authors

Akinloye Akindayomi, The University of Texas Rio Grande Valley
Deborah Gonzalez, The University of Texas Rio Grande Valley
Linda Acevedo, The University of Texas Rio Grande Valley

Document Type

Article

Publication Date

2021

Abstract

This study aims to identify the demotivational factors inhibiting Hispanic accounting students from pursuing a CPA license, which begins with participation in the CPA exam. Consistent with its Recommendation No. 5, the Pathways Commission on Accounting Higher Education emphasized the importance of diversity to address the growing concern of talent shortages in the accounting profession. We administered a survey instrument to over 1,000 accounting students at the University of Texas Rio Grande Valley (the second-largest Hispanic granting institution in the U.S.). Analyzing the data descriptively and employing logistic regression methodology, our study identifies those demotivational factors and documents a negative relationship between them and the student's decision to take the CPA exam. The focus group sessions also corroborate those findings. Beyond extending the extant accounting education literature, we firmly believe that our study's findings are value-relevant to relevant stakeholders (such as NASBA, academics, policymakers, etc.) interested in addressing diversity challenges and ultimately increasing the number of Hispanic accountants with CPA designations.

Recommended Citation

Akindayomi, A., Gonzalez, D., & Acevedo, L. (2021). An Examination of the Demotivational Factors Inhibiting Hispanic Students’ Participation in the CPA Exam. 65.