Recent
projects
Project:
Practice
analysis of Certified Public Accountants
Client:
American Institute of Certified Public Accountants (AICPA)
Approach
The study is organized into three phases.
- Phase one involved structured interviews and the review of background materials to generate information (e.g., preliminary lists of tasks and skills), as well as to solidify plans (e.g., sampling) for subsequent phases.
- Phase two is the most extensive data collection part of the study. We are using both task analysis and critical incident methodologies for comprehensively describing the practice of public accounting.
- Phase three will involve the development of test specifications.
Results
Information
collected about the practice of public accounting forms the foundation
for creating the Uniform CPA Examination, which is used for licensing
CPAs in all 54 U.S. jurisdictions. The practice analysis results also
will facilitate the transition of the paper-and-pencil exam to computer-based
administration by incorporating descriptive information (e.g., critical
incidents) most useful for developing the complex computer simulations
envisioned by the AICPA.
