2009
DOI: 10.2308/iace.2009.24.4.427
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The Accounting Doctoral Shortage: Time for a New Model

Abstract: The crisis in supply versus demand for doctorally qualified faculty members in accounting is well documented (Association to Advance Collegiate Schools of Business [AACSB] 2003a, 2003b; Plumlee et al. 2005; Leslie 2008). Little progress has been made in addressing this serious challenge facing the accounting academic community and the accounting profession. Faculty time, institutional incentives, the doctoral model itself, and research diversity are noted as major challenges to making progress on this issue. T… Show more

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Cited by 36 publications
(34 citation statements)
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“…Many have called for increasing practitioners' entry into doctoral programs (e.g., Advisory Committee on the Auditing Profession (ACAP), 2008; Boyle, Carpenter, Hermanson, & Mensah, 2013;Boyle, Hermanson, & Mensah, 2011;Ruff, Thibodeau, & Bedard, 2009;Trapnell, Mero, Williams, & Krull, 2009), and several programs have been established to facilitate an increase in the number of accounting practitioners who transition to careers as accounting educators (Pathways Commission Task Force, 2014a). However, to date, these programs have not provided doctorally qualified faculty in the numbers needed to significantly mitigate the longstanding shortage of accounting doctorates.…”
Section: Introductionmentioning
confidence: 98%
“…Many have called for increasing practitioners' entry into doctoral programs (e.g., Advisory Committee on the Auditing Profession (ACAP), 2008; Boyle, Carpenter, Hermanson, & Mensah, 2013;Boyle, Hermanson, & Mensah, 2011;Ruff, Thibodeau, & Bedard, 2009;Trapnell, Mero, Williams, & Krull, 2009), and several programs have been established to facilitate an increase in the number of accounting practitioners who transition to careers as accounting educators (Pathways Commission Task Force, 2014a). However, to date, these programs have not provided doctorally qualified faculty in the numbers needed to significantly mitigate the longstanding shortage of accounting doctorates.…”
Section: Introductionmentioning
confidence: 98%
“…Such programs would seek very different placements for their graduates, but all would be producing ''academically qualified'' faculty. In addition, we refer interested readers to Trapnell et al (2009) for six creative recommendations for change, as well as Carcello (2008) for a discussion of the auditing faculty shortage and a possible move toward professional schools of auditing.…”
Section: Discussionmentioning
confidence: 99%
“…The shortage of accounting and auditing faculty is well documented and has been the subject of significant recent research and discussion (e.g., Association to Advance Collegiate Schools of Business [AACSB] 2002[AACSB] , 2003Marshall et al 2006;Myers 2006;Plumlee et al 2006;ACAP 2008;Behn et al 2008;Carcello 2008;Leslie 2008;Ruff et al 2009;Trapnell et al 2009;Beyer et al 2010). The ACAP summarized the current state of the accounting faculty shortage in its discussion of Human Capital Recommendation 3 (2008, VI:18-VI:19):…”
Section: Background and Research Questionmentioning
confidence: 99%
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“…Já a Qualificação Profissional (Qpr) indica a ligação do docente com as práticas contábeis vigentes no campo profissional, ou seja, o professor tem um "pé" na academia e "outro" no mercado (Marshall et al, 2010;Geary, Kutcher & Porco, 2010;Njoku et al, 2010;Harmer, 2009;Volpato, 2009;Miley, 2009;Trapnell, Mero, Williams & Krull Jr., 2009;Annisette & Kirkham, 2007). No cenário internacional, essa qualificação é formalizada por meio da titulação de mestrado e de uma credencial profissional, como CPA, CMA, CFA e outras, complementadas por experiências relevantes sobre o assunto ministrado nas aulas.…”
Section: Qualificação Acadêmicaunclassified