Research Initiatives in Accounting Education: Providing Access to Education and Obtaining Credentials

In this essay, we draw from prior literature to suggest needed future research that may clarify and influence the value proposition of accounting education and professional credentialing. We recommend investigations that challenge educators to develop professional competencies more efficiently and effectively. In addition, we suggest research that examines the costs and benefits of obtaining an education in accounting, especially the costs associated with the 150-hour requirement for CPAs and differential tuition rates for accounting majors. Research is also proposed to address the possibility that certain costs and regulations create barriers to entry to the accounting profession, particularly for some socioeconomic groups.