Accounting Doctoral Education—2007 A Report of the Joint AAA/APLG/FSA Doctoral Education Committee

Behn, Bruce K.; Carnes, Gregory A.; Krull, George W.; Stocks, Kevin D.; Reckers, Philip M.J.

doi:10.2308/iace.2008.23.3.357

Cited by 25 publications

(10 citation statements)

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“…Men report that they are more likely to remain at the current institution than women, and women report that they are more likely to remain than minorities. Behn, Carnes, Krull, Stocks, and Reckers (2008) report the results of a survey of 90 schools with accounting Ph.D. programs, with 89 (98.9%) responses. Descriptive information is provided about the Ph.D. programs: number of students enrolled, planned admissions, average GMAT, qualities sought in candidates, level of stipends, student and faculty research areas, and student and faculty research methods.…”

Section: Other Faculty Issuesmentioning

confidence: 99%

Accounting education literature review (2006–2009)

Apostolou

Hassell

Rebele

et al. 2010

Journal of Accounting Education

105

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Section: Other Faculty Issuesmentioning

confidence: 99%

Accounting education literature review (2006–2009)

Apostolou

Hassell

Rebele

et al. 2010

Journal of Accounting Education

105

View full text Add to dashboard Cite

“…In a 2007 study by a joint committee of the AAA, the Accounting Programs Leadership Group, and the Federation of Schools of Accountancy, accounting PhD coordinators were asked the open-ended question, "What qualities do you look for in students who are applying to your school?" When responses were categorized into 13 groups, none of the listed qualities concerned honesty, ethicality, or morality (Behn et al 2008).…”

Section: Effects Of Doctoral Educationmentioning

confidence: 99%

Unethical Practices by Accounting Researchers: Incidence, Intentions, and Insights

Bailey¹

2020

Preprint

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This study utilizes a direct questionnaire and a randomized response questionnaire to ask accounting authors how much of their work is tainted by a set of unethical or questionable research practices; how much of their peers' work they believe is tainted; their intentions for the future; their impressions of the incentives to engage in these practices; the adequacy of their graduate training; the perceived attitudes and practices of their mentors and coauthors; and whether their awareness and concern have evolved. As expected, most researchers deny committing the acts; but, as in past studies, a few individuals admit to the acts and rationalize them or express no remorse. Participants' comments provide insights on the accounting research environment, including a lack of consensus about the legitimacy of research practices and explicit requirements by journal reviewers to commit questionable practices. The objective of the study is to further the dialogue on accounting research ethics.

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“…The authors found that according to the respondents, there is no qualification that can replace experience in teaching and practice when one intends to become an effective accounting teacher. However, the study carried out by Behn et al (2008) In this respect, according to Njoku et al (2010), while textbooks play an important role in conveying the required knowledge, there is also a need for practical examples to enhance learning. These practical examples bring the lessons alive and make a difference between teachers using the same book.…”

Section: The Accounting Education Gapmentioning

confidence: 99%

The Accounting Education Gap in Brazil

2013

CUBR

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Emerging countries face the challenge of training highly qualified people to support recent economic advances. To overcome this challenge, the qualification of university professors plays an important role. The aim of the present study is to examine the impact of the qualification of teachers on the performance of their students in Brazil, in a specific field of business education-accounting. Scholars focused on teaching methods point out two essential qualifications for an accounting faculty: academic qualification (Qac), which refers to the preparation to conduct research; and professional qualification (Qpr), characterized by the link with current professional practices. Based on the human capital theoretical framework, this study aims at investigating which variables of Qac and Qpr of accounting faculty in Brazil are related to student performance, as measured by the Brazilian nationwide postsecondary student evaluation system (ENADE). A questionnaire was administered to 218 institutions of higher education (IHE) with undergraduate accounting programs. Only 7% of the faculty members hold a Ph.D. degree; 14% have relevant publications; and just 5% have auditor credentials. Positive and significant correlation between academic qualification (Qac) and student performance was found. The results suggest that, to improve the quality of education in accounting in Brazil, more investment is necessary in the academic qualification of teachers.

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Accounting Doctoral Education—2007 A Report of the Joint AAA/APLG/FSA Doctoral Education Committee

Cited by 25 publications

References 0 publications

Accounting education literature review (2006–2009)

Accounting education literature review (2006–2009)

Unethical Practices by Accounting Researchers: Incidence, Intentions, and Insights

The Accounting Education Gap in Brazil

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