Table shows all AP courses taken by participants in descendi
Table 5 shows all AP courses taken by participants, in descending order with respect to percentage of higher-order keywords. Table 5 also includes t-tests of mean differences for average CPA exam scores of participants who have taken (vs. not taken) AP courses (AP_ENGAGE), and average CPA exam scores for participants who passed (vs. did not pass) AP exams (AP_SUCCESS). With respect to AP_ENGAGE, only English Language (p < .046) is significantly related to CPA_EXAM. Calculus AB (p < .061) Government/Politics U.S. (p < .083) were marginally significant. With respect to AP_SUCCESS, Calculus AB (p < .023) and English Language (p < .027) each related significantly with CPA_EXAM, and five other AP courses (English Literature, Calculus BC, Chemistry, Physics B, U.S. History) were each marginally significant (all p < .10).
To evaluate H5, a regression analysis was performed to test the association between higher/lower order courses and CPA exam performance (see Table 6). CPA_EXAM is the dependent variable. AP_ENGAGE_HO and is a dichotomous independent variable scored a (1) if a participant had taken at least one “higher order” AP class or a (0) otherwise, and AP_SUCCESS_HO is a dichotomous independent variable scored a (1) if a participant had achieved a score of 3 or higher on at least one AP exam or (0) otherwise. The regression model controls for the same effort, ability and demographic variables used for H3, H4. The results, in Table 6, show that AP_SUCCESS_HO is associated with CPA_EXAM (p < .035), which affirms H5. Although this result does not imply causation, it induced pluripotent stem cells does suggest that student success in higher-order AP courses is associated with higher CPA exam performance. Similar to outcomes for H3, H4, merely engaging in higher-order AP classes, does not appear to have a relationship with CPA exam performance, AP_ENGAGE_HO (p = .963).
Discussion and conclusion The current study made predictions, based on previous research outcomes, regarding the use of college entrance exam scores as indicators of academic success. As predicted for H1, H2, students\' ACT/SAT exam scores showed significant positive correspondence with both advanced placement success and CPA exam success. However, an important theoretical explanation offered in the current study is that Self-Determination Theory, rather than ACT/SAT scores, provides a more robust explanation for sepals outcome. Aspects of Self-Determination Theory are advanced further in H3, H4. The primary focus of H3, H4 is the impact of AP engagement (H3) and AP success (H4) on CPA exam performance. Although AP engagement, alone, did not significantly impact CPA exam performance, success in passing AP exams did correspond with higher CPA exam scores. These outcomes are consistent with Warne et al. (2015) who found similar outcomes for AP engagement and AP success for college entrance scores. Taken together, the results for H3, H4 align with Self-Determination Theory, revealing that students who engage and succeed in academic placement perform better on the CPA exam than do non-AP students. Recall that SDT argues individuals are intrinsically more self-motivated, energized, and integrated in some situations than in others. It is likely that students who are self-motivated to persist and do well in AP endeavors employ those same internal forces in accounting programs of study, and ultimately the CPA exam. Collectively, these results imply that AP students may indeed represent the type of high-performing recruits sought by the Pathways Commission; however, the results also show that merely engaging in AP curriculums may not lead to CPA exam success. As the accounting profession works to devise targeted recruitment strategies, the current study finds the most lucrative recruits will be those students who have persisted and successfully passed AP exams. Outcomes from H5 provide important insights for the accounting profession, with respect to recruitment, and also for implementation of an AP accounting curriculum. Results show that AP courses emphasizing proportionately more of Bloom\'s Taxonomy higher-order thinking skills, as opposed to lower-order skills, had a significant, positive association with CPA exam performance. Specifically, students who engaged in and passed AP exams for “higher-order thinking” courses, such as English Language and Calculus AB, demonstrated the strongest performance on the CPA exam. These results are similar to Acerman et al. (2013), who found English Language and Calculus AB to be significantly associated with higher college grades in STEM and non-STEM classes.