Method

The data for this study was collected using an online survey. Letters were sent to 1390 alumni from three business schools at leading comprehensive public institutions in the Southwest region of the US. 2 Two hundred twenty-seven letters were returned for lack of a correct address. This provides a relevant sample of 1163. Letters were sent to alumni who graduated in the fall semester of 2003 to spring semester of 2006. We reasoned that this time period would encompass the appropriate target group that would have an opportunity to take some or all of the CPA exam. The letter asked alumni to participate in the online survey and directed them to a specific web address where results would be tabulated. Individuals were assured of anonymity. To encourage participation, the letter indicated that respondents could enter a drawing in which three individuals would be randomly selected to receive a $50 prize and two $25 prizes. To maintain anonymity, information about participants was not collected on the website. Rather, to enter the drawing the respondents were asked to send the authors their contact information via email once they completed the survey. On-line surveys were collected from 210 individuals.3 Respondents were excluded if they did not complete the entire survey, had graduated prior to fall 2003, or were not employed in accounting. This resulted in 181 usable responses and an effective response rate of 15.6%.4

The survey collected a variety of information about the CPA exam, including the respondent's intention to take the CPA exam and whether they had met the education requirements (150 hours) for licensure. To determine the types of incentives and assistance offered by employers related to the CPA exam, respondents were asked to indicate all that were available to them.5 To ascertain their specific firm (or office) culture regarding the CPA exam, respondents were asked the importance that they and their employers attach to passing the CPA exam, whether they have felt pressure from their employer to take the exam, how accommodating the firm has been in assisting with their preparation for the exam, and whether they had been informed of the firm's policies regarding the CPA exam during recruitment. Respondents were also asked how many parts they had taken and completed (if any) as well as the reason for not taking any parts of the exam to date. The final section of the survey collected demographic information.

1. Give your opinion on the types of methods used for this research
2. state the types of methods used.