ABSTRACT With the growth of online education, many students enrolled in traditional accounting programs are taking a portion of their coursework online. Accounting students, educators, and administrators in traditional programs want to select a mix of coursework that avoids sending a negative signal to recruiters and harming job prospects. Given that accounting is a specialized profession, the signal may vary with the type of coursework (accounting, non-accounting business, non-business) taken online. First, we use a sample of 546 U.S. Certified Public Accountants (CPAs) to determine the portion of coursework taken online needed to make a difference in evaluations of job candidates. Then, using an additional sample of 286 U.S. CPAs, we test whether the type of coursework taken online makes a difference in the evaluation of a job candidate. Taking accounting courses online tends to adversely affect evaluations while taking non-accounting business courses or non-business courses online does not.

中文翻译：

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具有在线课程和传统课程的会计专业毕业生：对招聘决策的影响

摘要随着在线教育的发展，许多参加传统会计课程的学生正在在线上学习他们的课程。传统课程中的会计学学生，教育者和管理人员希望选择一系列课程，以免对招聘者发出负面信号并损害工作前景。鉴于会计是专门领域，因此信号可能因在线学习的课程类型（会计，非会计业务，非业务）而异。首先，我们使用546名美国注册会计师（CPA）样本来确定在线学习的课程部分，以使求职者的评估发生变化。然后，我们使用286个美国CPA的额外样本，测试在线学习的课程类型是否对求职者的评估产生影响。