نوع مقاله : مقاله پژوهشی

نویسندگان

• سجاد نقدی ¹
• رقیه جدی ²

¹ استادیار حسابداری، دانشکده اقتصاد و مدیریتت، دانشگاه تبریز، تبریز، ایران

² دانشجوی کارشناسی ارشد حسابداری ،دانشگاه تبریز،تبریز، ایران

چکیده

تمایل حسابداران برای شرکت در آزمون حسابدار رسمی به‌گونه‌ای است که رقابتی بسیار دشوار و حرفه‌ای را ناگزیر کرده است، لذا هدف پژوهش حاضر شناخت تجارب زیسته داوطلبان آزمون حسابدار رسمی است. با توجه به جهت‌گیری‌های روانی و ساختار علمی و اجتماعی منحصربه‌فرد داوطلبان و متفاوت بودن دیدگاه‌های افراد و چندبعدی بودن آزمون از پارادایم تفسیری و روش کیفی پدیدارشناسی استفاده شده است تا فارغ از محاسبات آماری به مطالعه عمیق پدیده پژوهش پرداخته شود. مشارکت‌کنندگان این مطالعه به تعداد 37 نفر (16 نفر از حسابداران رسمی و 21 نفر از داوطلبان مردود) و با استفاده از روش نمونه‌گیری هدفمند انتخاب شدند. در جمع‌آوری داده‌های موردنیاز از روش مصاحبه نیمه‌ساختار یافته تا رسیدن به حد اشباع نظری استفاده شد. تحلیل داده‌ها در پنج مرحله و با استفاده از روش جیورجی انجام شد. براساس نظرات متقاضیان آزمون، 4 مضمون اصلی ضعف‌ها و محدودیت‌ها، چالش‌های ساختاری، نقاط قوت و راهکارهای بهبود کیفیت آزمون شناسایی گردید. همچنین برای هرکدام از مضامین اصلی، 3 مضمون فرعی با 99 روایت منحصربه‌فرد استخراج شد. علاوه بر این، نتایج نشانگر این بود که علی‌رغم تفاوت در نگاه داوطلبان، فقدان منابع آموزشی مخصوصاً در دروس حسابداری و حسابرسی بسیار مورد تأکید است. نتایج همچنین بر گسترش سرفصل‌های آزمون جهت شمول مهارت‌های فنی و پرهیز از طرح سؤالات تئوریک اشاره دارد. درمجموع یافته‌های پژوهش حکایت از اهمیت تهیه منابع آموزشی و لزوم طرح سؤالات عملی به‌عنوان اصلی‌ترین دغدغه داوطلبان است.

کلیدواژه‌ها

• پدیدارشناسی
• تجارب زیسته
• حسابدار رسمی
• داوطلبان آزمون

موضوعات

• حسابداری مالی
• حسابداری وجنبه های مختلف مالی

عنوان مقاله [English]

Phenomenological Exploring of the Lived Experiences of Candidates Participating in the CPA Exam

نویسندگان [English]

• Sajad Naghdi ¹
• Roghayye Jeddi ²

¹ Assistant Professor, Department of Accounting, University of Tabriz, Tabriz, Iran

² Master Student in Accounting, University of Tabriz, Tabriz, Iran

چکیده [English]

The willingness of accountants to participate in the certified public accountant (CPA) exam has led to a highly competitive and challenging environment. Therefore, the aim of this research is to explore the lived experiences of CPA candidates. Given the psychological orientations, the unique scientific and social structure of the candidates, and the multi-dimensionality of the exam, an interpretive paradigm and the qualitative method of phenomenology were employed for an in-depth study without statistical calculations. This study involved 37 participants, comprising 16 CPAs and 21 individuals who were rejected candidates, chosen through purposeful sampling. Data collection was conducted using the semi-structured interview method until the theoretical saturation limit was attained. Data analysis was carried out in five stages using Giorgi's method. The analysis yielded four main themes: weaknesses and limitations, structural challenges, strengths, and solutions to enhance the exam's quality. Each main theme encompassed three sub-themes with 99 narratives. Additionally, despite differing perspectives among candidates, a strong emphasis on the lack of educational resources, particularly in accounting and auditing courses, was noted. The findings also highlight a need to broaden the exam's scope to cover technical skills and reduce theoretical questions. Overall, the research underscores the significance of developing educational resources and focusing on practical questions to address the primary concerns of the candidates.
 

Introduction

The willingness of accountants to participate in the certified public accountant (CPA) exam has led to a highly competitive and challenging environment. Therefore, the aim of this research is to explore the lived experiences of CPA candidates. Since the accounting profession is continuously evolving and its complexity is increasing every day, it is necessary to consider this dynamic in the process of determining the qualification of certified public accountant. Some professionals have raised concerns about the design of the CPA exam, particularly regarding questions that are incorrectly framed, ambiguous, or have multiple or no correct answers. This issue often leads to candidates wasting time on such questions during the exam, a loss that cannot be compensated. Furthermore, the exam's administration also poses problems, such as an unfavorable physical environment and the use of non-professional proctors, contributing to stress. These factors collectively result in anxiety and psychosis both during and after the exam. Therefore, the systematic evaluation of various dimensions of the certified public accountant exam with the direct participation of the candidates can help identify and rectify the existing gaps and limitations. The findings from this research could then inform policy-making and program formulation within the certified accountant community.

Literature Review

Considering the importance of the role of certified public accountant in society, the process of selecting and verifying their qualifications is also very important. For the first time, at the end of the 19th century, chartered accountants emerged as an institution in Britain, which at that time had the most advanced financial and economic system. Early in the 20th century, this institution started working in the United States of America. However, the pathology of the process of determining the qualification of a certified public accountant in Iran has shown several key challenges. These challenges include exam content and conducting method, necessary features to become a CPA, certification conditions and exam structure.

Methodology

Given the psychological orientations, the unique scientific and social structure of the candidates, and the multi-dimensionality of the exam, an interpretive paradigm and the qualitative method of phenomenology were employed for an in-depth study without statistical calculations. This study involved 37 participants, comprising 16 CPAs and 21 individuals who were rejected candidates, chosen through purposeful sampling. Data collection was conducted using the semi-structured interview method until the theoretical saturation limit was attained. Data analysis was carried out in five stages using Giorgi's method.

Results

The analysis yielded four main themes: weaknesses and limitations, structural challenges, strengths, and solutions to enhance the exam's quality. Each main theme encompassed three sub-themes with 99 narratives. Additionally, despite differing perspectives among candidates, a strong emphasis on the lack of educational resources, particularly in accounting and auditing courses, was noted. The findings also highlight a need to broaden the exam's scope to cover technical skills and reduce theoretical questions.

Discussion

Obtaining the title of a CPA is a coveted goal for accountants from the onset of their careers. Consequently, it is essential to ensure that individuals who successfully navigate through the CPA qualification process possess the minimum required skills and expertise. The dynamic nature of economic, social, technological, environmental, and legal components continually influences the competencies and capabilities required of certified public accountants. Currently, the CPA exam in Iran faces criticism from professional accounting members, highlighting a clear concern: the existing procedures for determining the qualifications of CPAs are not adequately keeping pace with the rapid environmental changes.

Conclusion

In general, the findings of this study indicate the importance of developing educational resources and focusing on practical questions, reflecting the primary concerns of CPA exam candidates. The lack of educational resources were emphasized by the majority of participants. Therefore, it is necessary for the community of certified public accountants to collaborate effectively with academic professionals. This collaboration should aim to produce textbooks and exam questions that are closely aligned with the curriculum, particularly in areas of accounting and auditing. It is recommended to include questions that assess talent skills such as comprehension, reasoning, and verbal abilities, as well as technical competencies like computer and Excel skills. Furthermore, the design of the questions should be such that they can be answered effectively only by candidates with relevant work experience (practical work) and those who have engaged in extensive and in-depth study (beyond mere memorization) of the subject matter. Considering the nature of the CPA exam, it is suggested to incorporate a wide range of questions to thoroughly evaluate a candidate's knowledge across all subjects. This approach should extend beyond just a few standards or specific areas to ensure that the candidates possess a well-rounded understanding of the entire curriculum.
 

کلیدواژه‌ها [English]

• Certified Public Accountant
• Exam Candidates
• Lived Experiences
• Phenomenology