This study addressed CPA perceptions about the need for human skill competencies as professional development. The problem was identified as the undetermined assessment of state level CPA perceptions about human skill competencies as developmental needs. CPAs and education providers may be impacted by this problem. The purpose of this study was to produce an assessment of training needs from local CPAs using a non-experimental, quantitative research method. The theoretical framework was derived from a thematic funnel of industry, university, and the CPA profession. The conceptual framework focused on an organization of Rhode Island CPAs as the population. Data analysis was used with question one to determine a ranked order of perceived developmental need for nine human skill competencies. Data analysis was used for questions two and three to determine whether age anfnd gender groups differed among CPA perceptions regarding these competencies. The research design included nonparametric descriptive statistical and causal-comparative analysis applied to the nine human skill competencies for local CPAs. An online survey was used to gather data. Ranked results indicated low to moderate developmental need, and causal-comparative results indicated gaps in human skills of communication and change management for gender and age groups respectively. Recommendations were made to repeat this study using other CPA populations to compare results, to add qualitative components, and to test actual human skills compared to self-perceived competency levels.
|Commitee:||Loubier, Cynthia, Lowe, Andrea|
|Department:||Business and Technology Management|
|School Location:||United States -- Arizona|
|Source:||DAI-A 78/09(E), Dissertation Abstracts International|
|Subjects:||Accounting, Social studies education, Behavioral Sciences|
|Keywords:||Assessment, CPAs, Competencies, Human skills, Professional development|
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