The Accounting Review Vol. 58 No. 3 1983
The Five-Year Accounting Program as a Quality Signal.
Abstract
Recently, several state legislators have supported the imposition of a mandatory five-year accounting education requirement for entrance into the public accounting profession. This has occurred despite controversy over the efficacy of such a proposal. This paper explores the economic incentives of accounting labor suppliers in providing an extra year of accounting education, and evaluates the ramifications of an imposed five-year minimum education requirement upon the accounting labor market. Education will be presented as a quality signal from which potential employers can predict employee productivity in markets characterized by information asymmetry.
- DOI
- 10.2308/tar-4486893
- Volume
- 58
- Issue
- 3
- Pages
- 639-646
- Language
- en
- Sources
- openalex crossref