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Demographic Challenges Facing the CPA Profession
Julia E Grant,
Case Western Reserve University
ABSTRACT. Prior research (Young, 1995) using AICPA and census data illustrated a level of maturity in the accountancy profession, with numbers of CPAs increasing dramatically within the population from the early 20th Century. This work also illustrated strong growth in AICPA membership, and reported a shift in the activities of the AICPA members. Corporate practice was growing more quickly and public practice growing only very slowly, sometimes shrinking. The current paper examines ten additional years of AICPA data and gathers further economic and demographic U. S. Census data to explore these patterns and related issues. The professional membership of the AICPA continues to have relatively flat growth overall, and public practice has continued to decline relative to other pursuits of AICPA members. When the data are split into gender and age cohorts, different patterns are detected for continued involvement in the profession as defined by AICPA membership.
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