The Deterrents To CPE Effectiveness In The Accounting Profession: A Factor Analytic Study

Abstract

This paper examines the effectiveness of CPE programs for accountants and whether there are deterrents that prevent some CPAs from getting the most out of their CPE hours. Previous studies (Cross, 1981; Dao, 1975; Darkenwald & Merriam 1982; Darkenwald & Valentine, 1985, Chanidinia & Griffith, 1975; Johnstone & Rivera, 1965; Scanlan & Darkenwald, 1984) identified several deterrents or barriers which inhibit voluntary participation in continuing professional education. However, little research has been conducted exploring the relative importance of deterrents to participation in settings in which participation is mandatory. A survey of 1,957 North Carolina CPAs showed that deterrents identified in earlier participation studies are negatively and significantly related to the effectiveness of mandatory continuing professional education for the accounting profession.