The Information Systems Content Area on the CPA Exam: Does Candidate Age Matter?
This study examines scores on the Business Environment and Concepts (BEC) section of the Uniform Certified Public Accountant Examination. The BEC examination includes six content areas, one of which is Information Systems and Communication (INFO SYS). The relationship of candidate age and candidate performance for the BEC examination was examined, along with each of the six related content areas that comprise the BEC exam. The results show that candidate age is negatively related to scores on the BEC examination. The results also show that age is negatively related to five of the six content areas of the BEC examination. No relationship was found between performance on the INFO SYS content area and candidate age. These results suggest that information systems knowledge is retained with age. These findings are of interest to accounting and information systems educators and CPA examination candidates.
Muzatko, Steven; Cordis, Adriana; and Bansal, Gaurav, "The Information Systems Content Area on the CPA Exam: Does Candidate Age Matter?" (2022). MWAIS 2022 Proceedings. 13.