| The increase in higher education enrollment provides the ability for institutions to attract and retain non-traditional students in a declining environment. However, there is little evidence concerning potential future accounting professional employers for small CPA firms specializing in accounting for small businesses perceptions in hiring online graduates as compared to graduates who attended courses in the traditional physical classroom environment with only some online courses. Based on the growing trend of online learning, the specific problem was to explore hiring practices regarding online versus traditional educational modes by investigating if the delivery of education, whether online or traditional, has any bearing on the selection of a candidate for an accounting position for small CPAs firms that specialize in accounting services for small businesses in the St. Louis, Missouri area. The results of the study could add to the current literature and determine whether small CPA firms hold negative perceptions regarding hiring fully online accounting degreed graduates. Academia will also benefit since academia prepares the student for the job market by teaching the accounting codes and rules required by professional organizations governing the accounting field. The literature review indicated major differences in the perceptions of hiring employees when comparing online degrees and traditional classroom degreed candidates. This study indicated that there was a preference for the traditional accounting candidate versus the accounting online candidate. The objective for the student after graduation is to get a job. However, for the online student, getting a job might be more of a challenge for those who want a position with a small accounting firm. |
