Beliefs of certified public accountants toward distance education: A statewide Georgia survey

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Abstract
Although distance education is experiencing rapid growth in the United States, there is little research that measures the beliefs of certified public accountants (CPAs) toward the use of distance education in obtaining continuing professional education (CPE). This study examined the beliefs of CPAs in the state of Georgia concerning the effectiveness of distance education in providing CPE. The basic findings indicate that CPAs in the state of Georgia believe distance education to be an effective mode of learning. In addition, they indicate that the technological capabilities necessary to participate in distance education are available to them. However, with the exception of print‐based distance education, the percent of professional learning received via distance education is minimal. The results of this study may provide information beneficial to program planners of CPE.

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