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Deterrents to participation in Web-based continuing professional education for certified public accountants in Georgia
DISSERTATION

, University of Georgia, United States

University of Georgia . Awarded

Abstract

Although distance education is experiencing rapid proliferation in the United States and has become a viable alternative or addition to traditional education, there is little research on the deterrents to the use of Web-based courses or programs for continuing professional education. Neither the deterrents to Web-based education by professionals in general nor the relationship between various deterrents and the personal and professional characteristics of individual participants has been examined. This study used a mailed self-completion survey to examine the perceptions of in-state, fellow certified public accountants in the state of Georgia (N = 7,886) concerning deterrents to participation in continuing professional education using Web-based education. Four broad dimensions of deterrence to participation in Webbased education for certified public accountants in Georgia were identified through factor analysis. The two most powerful deterrents were: Concerns About Electronically-Mediated Communication and Concerns About the Quality of Course Offerings. The other two were Concerns About Access to Technology-Associated Resources and Concerns About the Availability of Necessary Personal Resources. The vast majority of respondents reported access to the technology and personal characteristics necessary for participation in Web-based education activities. However, the percent of respondents using Web-based education for continuing professional learning is minimal.

Citation

Perdue, K.J. Deterrents to participation in Web-based continuing professional education for certified public accountants in Georgia. Ph.D. thesis, University of Georgia. Retrieved November 18, 2019 from .

This record was imported from ProQuest on October 23, 2013. [Original Record]

Citation reproduced with permission of ProQuest LLC.

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