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Study looks at value of AP courses to accounting students

Friday, July 18, 2014


MANHATTAN — A study by three accounting professors at Kansas State University may shape how high school students start preparing for a career in accounting.

Dan Deines, John Morris and Joseph Ugrin have been awarded an $18,000 research grant from the National Association of State Boards of Accountancy to fund their study of state policies and attitudes toward acceptance of Advancement Placement courses, and compare the success on the certified public accountant exam between students who enter college with AP credit to those who do not.

The study is important to the accounting profession, which is in the process of working with the College Board to create an AP accounting course for high schools, Ugrin said.

Currently, some states allow the use of AP credit toward obtaining the 150 credit hour requirement for sitting for the CPA exam, while other states do not. The results of general studies on the strengths of AP courses and whether they can adequately take the place of introductory college courses are mixed, according to the professors.

"The results of this study will provide the accounting profession with much needed information in context that should help state societies form decisions related to inclusion of such credits to meet the 150 hour requirement," Ugrin said. "The grant and the related project also will serve as a pilot and proof of concept for the Kansas State University accounting department's proposed Center for Collaborative Applied Accounting Research, which aims to foster research collaboration between academics and industry professionals."

The grant, which is one of only four funded by the National Association of State Boards of Accountancy in 2014, falls in line with the Kansas State University's goal of becoming a Top 50 public research university by 2025.


Dan Deines

John Morris

Joseph Ugrin


Accounting department

Written by

Brent Fritzemeier

At a glance

The National Association of State Boards of Accountancy has awarded an $18,000 grant to three Kansas State University accounting professors for a study dealing with Advanced Placement courses and whether they should be accepted toward the 150 credit hours needed to sit for the certified public accountant exam.