Student Achievement at CCCU-Member Colleges: A Comparison of CCCU Students' Outcomes on the Uniform CPA Exam to Students' Outcomes at AACSB and Other Institutions of Higher Education

Abstract

This study investigated differences in Uniform Certified Public Accountant Exam (UCPAE) pass rates between candidates who graduated from Council for Christian Colleges & Universities member schools (CCCU-member) and candidates who graduated from institutions that are not CCCU members. The data set included 1,131 institutions (72,453 candidates) with reported 2012 UCPAE pass rates. CCCU-member schools were compared to schools accredited by the Association to Advance Collegiate Schools of Business (AACSB) as well as to schools that were not accredited by the AACSB. A Mann-Whitney U test revealed that there is no statistically significant difference in pass rates between CCCU-member schools and schools with AACSB accreditation, but revealed a statistically significant performance advantage favoring CCCU-member schools compared to schools without AACSB accreditation. This finding suggests that CCCU-member schools are preparing candidates for the UCPAE as proficiently as are AACSB-accredited institutions. They do so by incorporating a faith-based learning environment that employs teaching methods and student–faculty interaction in ways that prepare students for professional success while serving Christ.

Notes

This spreadsheet included number of candidates by institutions, total sections taken, sections taken by first-time candidates, sections taken by those retaking the exam, percentage pass rate, average score, and average age; all presented by the state in which the exam was taken.

CCCU membership is found at https://www.cccu.org/members_and_affiliates.

Sheskin (2007) reports that the Mann-Whitney U test is not as sensitive to distribution differences as is the t-test.

728 of the 1,074 (67.8%) non-CCCU institutions reported SAT or ACT scores and our assessment is based only on those institutions.