Value of accounting paraprofessional certification as a hiring signal

by Scott, Cathy J., Ph.D., CAPELLA UNIVERSITY, 2016, 183 pages; 10168376


The value of voluntary certification involves the perception of certification by both the hiring manager and the certified employee. Several studies have focused on the value of certification from the employee’s perspective; however, few have looked at certification through the lens of the hiring manager. The purpose of this quantitative, non-experimental study was to assess the correlation, if any, between hiring managers’ self-reported value of accounting paraprofessional certification hiring signals (knowledge, commitment, practice standard and professional commitment) to hiring managers’ self-reported view regarding certified candidates receiving a preferred hiring status (increases marketability). The Perceived Value of Certification Tool (PVCT©), which was originally developed for use in determining the perceived value of nursing certification by the Competency and Credentialing Institute (CCI) (Gaberson, Schroeter, Killen, & Valentine, 2003), was used to collect data for this research. Descriptive statistics of median, interquartile range, frequency, and percentage of agreement were completed for the value statements examined in this study. The non-parametric correlation of Spearman’s rho was also utilized to identify the relationship between the four independent variables (knowledge, competence, practice standard and professional commitment) and marketability. Of the 95 Accounting Paraprofessional Hiring Manager respondents who completed the PVCT© survey, the findings of this study indicated a overall, moderate, positive correlation between the value statements of validates knowledge, indicates level of accounting competence, indicates attainment of practice standard and provides evidence of professional commitment to a preferred hiring status (increases marketability).

AdviserJudith L. Forbes
Source TypeDissertation
SubjectsAccounting; Business administration; Management
Publication Number10168376

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