ABSTRACT
As with many professions in the twenty-first century, the practice of accountancy in the United States has become an information-saturated business role with broad technological dependencies in a rapidly changing global environment. When the American Institute of Certified Public Accountants (AICPA) surveyed the needs of its profession in the mid-1990s, it became apparent that the expectations of the public for the services and responsibilities of CPAs had evolved significantly (American Institutes for Research 2001; Professional Examination Service 1999). Coincident with AICPA’s realization that the content and skills required for accounting practice required updating in the licensing examination, there were technological advances in computerbased testing (CBT) such that adaptive testing models (van der Linden and Glas 2000) and computerized delivery had become a hallmark of modernization and forward-thinking service delivery for large-scale high-stakes testing, including credentialing and licensure examinations (e.g., Bartram and Hambleton 2006).
