Factors affecting initial placement of accounting Ph.Ds

Stammerjohan, William W.; Seifert, Deborah L.; Guidry, Ronald P.

doi:10.1108/s1085-4622(2009)0000010007

Cited by 12 publications

(3 citation statements)

References 6 publications

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“…Recent accounting education journals have addressed a variety of doctoral education concerns by summarizing demographic data from different Ph.D. programs (Baldwin et al, 2010), describing doctoral program characteristics (Brink & Quick 2016), and illuminating components that impact initial placement of accounting Ph.D. graduates (Stammerjohan et al, 2009). Scholars have also discussed pedagogical training for accounting doctoral students focused on how to teach (e.g., Abdullah et al, 2016).…”

Section: Accounting Doctoral Educationmentioning

confidence: 99%

Measurement Operationalization and Written Clarity in Accounting Research: An Integrated Pedagogical Approach for a Doctoral Research Seminar

2022

ijafr

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The purpose of this paper is to provide an integrated pedagogical approach that professors can use with doctoral students to immerse students in a decision-making process that is critical to a successful research project: variable operationalization. Using articles from well-regarded journals to evaluate the operationalization choice of the “restatement” variable, the authors assemble a pedagogical approach that includes exercises professors can use with doctoral students. The setting chosen explores three methods used to operationalize the financial restatement variable in empirical archival accounting literature that students can explore: announcement date, first occurrence, and all occurrences. Students are first tasked with identifying the elements influencing measurement choice. Next, students assess whether findings reveal that statistically distinct results arise from each of the three measurement choices evaluated. Finally, students come to realize that an incorrect measurement choice may subject research findings to reductions in explanatory power, risk of type 1 and type 2 errors, and altered direction (sign) of coefficients. Achieving clarity in measurement choice and exposition are challenges inherent in accounting scholarship. This pedagogical approach helps nascent scholars work through these challenges using an actual empirical research setting, i.e., financial restatements. The insights gained can be applied by doctoral students in their own research efforts.

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Section: Accounting Doctoral Educationmentioning

confidence: 99%

Measurement Operationalization and Written Clarity in Accounting Research: An Integrated Pedagogical Approach for a Doctoral Research Seminar

2022

ijafr

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“…The authors note a shortage of accounting faculty, particularly audit and tax faculty, and make recommendations to reduce the costs imposed on doctoral students (e.g., personal costs, stress). Stammerjohan, Seifert, and Guidry (2009) examine accounting doctoral student placement from 1990 to 2001 (per Hasselback's (2010) Accounting Faculty Directories): 1357 graduates accepted tenure-track jobs at US institutions within 2 years of graduation. The authors hypothesize that (1) graduation from higher-status (prestige) doctoral programs is associated with placement at higher-status institutions, and (2) individual factors would also affect job placement, after controlling for granting institution status.…”

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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“…Destacam-se ainda os estudos de Carcello et al (1994), que analisaram os custos de um programa de pós-graduação em Contabilidade nos Estados Unidos e o apoio financeiro (bolsa de estudos, teaching assistance etc.) oferecido pelas universidades aos estudantes; Beattie & Goodacre (2003) realizaram um estudo no Reino Unido sobre os padrões de publicação da comunidade acadêmica das áreas de Contabilidade/Finanças; Doogar (2003) analisou a oferta e a demanda dos doutorados em Contabilidade nos Estados Unidos e sugeriu um modelo com base em critérios financeiros; Stammerjohan, Seifert & Guidry (2009) avaliaram e classificaram 80 programas de pós-graduação em Contabilidade nos Estados Unidos com base na colocação inicial de seus diplomados, nas instituições credenciadas na Association to Advance Collegiate Schools of Business -AACSB; e Beyer et al (2010) forneceram um guia conciso de carreira para os atuais e potenciais alunos de doutorado em Contabilidade e, no processo, ajudá-los a ganhar uma maior consciência do que significa ser um professor de Contabilidade.…”

Section: Estudos Similares No Contexto Brasileiro E Internacionalunclassified

Pós-Graduação em Contabilidade - Um Estudo Comparativo Em Cinco Países

Reina

Silva

et al. 2012

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The literature shows a shortage of teachers in the area of accounting. And for some authors, this lack is related to the high price to pay to conduct a post-graduate in the area. Thus, this study aims -to map some characteristics of graduate programs in accounting at universities located in countries whose official language is English. This research is descriptive, theoreticalconceptual, qualitative, and inductive logic has. Main results: In the U.S. 71% of the programs analyzed applying knowledge of their candidates in accounting, finance, economy, taxes, statistics and mathematics, 75% of Australian universities require the TOEFL, require 20% GPA and 10% require the GMAT; 88% of institutions that offer master's degrees in accounting have focused on improving the skills of professional accountants; in Australia, 30% are 18 months, since 66% of programs in Canada and 50% of New Zealand have a maximum of 2 years to the end, 82% of universities require an amount between 4 and 9 compulsory subjects, among other results. It is concluded that Masters Courses offered in the USA and the UK are relatively more demanding in relation to the training requirements of the master in accounting.

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Factors affecting initial placement of accounting Ph.Ds

Cited by 12 publications

References 6 publications

Measurement Operationalization and Written Clarity in Accounting Research: An Integrated Pedagogical Approach for a Doctoral Research Seminar

Measurement Operationalization and Written Clarity in Accounting Research: An Integrated Pedagogical Approach for a Doctoral Research Seminar

Accounting education literature review (2006–2009)

Pós-Graduação em Contabilidade - Um Estudo Comparativo Em Cinco Países

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