Accounting Doctoral Education

We all accept the premise that academic accounting is infinitely fascinating. However, career mobility above and beyond the discipline is not only possible, but also a viable objective. This paper attempts to provide exploratory evidence about the prospects of academic accountants moving into educational administration. Specifically, we need to quantify how the business dean market has received those with an accounting background. The results suggest that the reception has not been warm, since academic accountant trained deans are few in number, limited in reach and less likely to be specifically recruited for these posts. Implications about the direction of the leadership of business education are offered.

Accounting has been faced with a severe shortage in the supply of qualified doctoral faculty. Drawing upon the international mobility of foreign scholars and the spirit of the international medical graduate program, this article suggests a model to fill the demand in accounting doctoral faculty. The underlying assumption of the suggested model is that there is enough qualified international accounting doctoral scholars who are willing to work in the United States because of natural and artificial benefits, such as the existence of national innovation, knowledge-intensive clusters system, favorable working conditions, and career and earning prospects. A 10-week International Accounting Post-Doctoral Program (IAPDP) is designed to prepare academically competent international accounting faculty to be qualified to work in the United States at AACSB International-accredited institutions. A survey was employed to examine the viability of the proposed model. Our results indicate that qualified international accounting doctoral scholars are interested in the suggested model and the nondoctoral U.S. accounting programs will represent the major job market for these IAPDP graduates. This article should be of interest to accounting educators, business schools, the American Institute of Certified Public Accountants (AICPA), the Association to Advance Collegiate Schools of Business (AACSB) International, and the American Accounting Association (AAA).

Although growing in popularity in other countries, the business professional doctorate has yet to gain traction in the U.S. Such programs, intended to offer advanced disciplinary and research training to individuals who later plan to apply that training to employment in industry, are frequently seen to be inferior to their academically-focused Ph.D. program counterparts. Furthermore, if the sole purpose of a doctorate is to develop individuals focused on producing scholarly research articles, that assessment may well be correct. We argue, however, that such a narrowly focused view of the purpose of doctoral programs is self-defeating; by exclusively focusing on scholarly research and writings, we virtually guarantee that our research will never make it into practice. The paper begins by identifying a variety of types of doctoral programs that exist globally and placing these in a conceptual framework. We then present a detailed case study of the information systems (IS) doctoral programs offered in Osnabrueck, Germany-where as many as 90% of candidates choose careers in industry in preference to academia. Finally, we proposesupported using both conceptual arguments drawn from the study of complex informing and observed examples-that the greatest benefit of business professional doctorates may be the creation of enduring informing channels between practice and industry. Presented in this light, the business professional doctorate should be viewed as an essential part of the broader research ecology, rather than as a weak substitute for the disciplinary Ph.D.

This study empirically explores the extent to which accounting academics in Saudi Arabia apply the agency theory conceptually and methodologically. All accounting academics in Saudi Arabia have been awarded decorates abroad from various institutions worldwide, making them suitable subjects to investigate whether they are dominated by positive accounting methodology to assess its global impact. Fifty respondents volunteered to take a web-based questionnaire. Almost reaching an agreement that agency theory originated in accounting conventions, sampled accounting academics concur that such a theory is an accounting theory. Controversially, while they agree with the propositions of Jensen and Meckling (1976), they are unsure that agency theory is the most suitable theory for accounting research and is undecided in deeming the view that CEOs as agents and shareholders as principals is the only correct way to build an understanding of the nature of the corporation. They are generally aware of the positive accounting methodology and are exposed to it in their doctoral studies. Not constraining accounting inquiry to phenomena that behave rationally, they nonetheless assume rationality in almost all observed behavior in accounting.

There is a shortage of accounting faculty and this shortage is predicted to worsen in the future. The number of new PhDs in accounting has declined from approximately 200 per year in the late 1980’s and early 1990’s to just over 100 per year in recent years. Currently, we expect approximately 400 to 500 new accounting faculty positions to open up annually over the next to five to ten years. We believe that there has been a narrowing of the number of PhD candidates coming from fields other than accounting and other business related fields. If this is true, we believe that the number of accounting PhDs could be increased and the shortage could be reduced by increasing the number of nonaccounting/nonbusiness bachelor degree holders in accounting PhD programs. In this study, we examined patterns in the undergraduate majors of accounting doctorates over a forty-year time period to determine whether there was such a narrowing and how it related to the total number of accounting doctorates...

Accounting has been faced with a severe shortage in the supply of qualified doctoral faculty. Drawing upon the international mobility of foreign scholars and the spirit of the international medical graduate program, this article suggests a model to fill the demand in accounting doctoral faculty. The underlying assumption of the suggested model is that there is enough qualified international accounting doctoral scholars who are willing to work in the United States because of natural and artificial benefits, such as the existence of national innovation, knowledge-intensive clusters system, favorable working conditions, and career and earning prospects. A 10-week International Accounting Post-Doctoral Program (IAPDP) is designed to prepare academically competent international accounting faculty to be qualified to work in the United States at AACSB International-accredited institutions. A survey was employed to examine the viability of the proposed model. Our results indicate that qualified international accounting doctoral scholars are interested in the suggested model and the nondoctoral U.S. accounting programs will represent the major job market for these IAPDP graduates. This article should be of interest to accounting educators, business schools, the American Institute of Certified Public Accountants (AICPA), the Association to Advance Collegiate Schools of Business (AACSB) International, and the American Accounting Association (AAA).

An extensive literature exists that determines accounting journal rankings and top research producers both individually and by program. While this research stream provides valuable insights to the Association to Advance Collegiate Schools of Business International (AACSB) accredited programs and to programs working to achieve such accreditation, it frequently is based on quality perceptions or considers top-rated programs only. This study extends previous research by reviewing authorship by faculty at a wider range of institutions. The results of this study suggest that lists based on the "top" journals may be unrealistic for many institutions. The information provided in this manuscript should assist programs, program leaders, and faculty members address AACSB accreditation issues, promotion and tenure decisions, and annual faculty evaluations.

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. The authors propose six recommendations, including a new, extramurally funded research program aimed at supporting doctoral students that functions similar to research programs supported by such organizations as the National Science Foundation and other science-based funding sources. The goal is to create capacity, improve structures for doctoral programs, and provide incentives to enhance doctoral enrollments. This should lead to an increased supply of graduates while...

Evidence suggests that standards for research in accounting are vague to junior faculty at the same time business schools are placing more emphasis on scholarship when evaluating faculty for tenure and promotion (T&P). In response, we investigate the incidence of accounting-specific documented standards for research in T&P decisions based on an email survey of accounting department administrators at US institutions. In addition, we report respondent data about the use of documented and informal journal lists. Our findings suggest that few accounting departments, regardless of accreditation status, utilize department-specific written scholarship standards or journal lists, supporting faculty perceptions that scholarship requirements for T&P are vague. As part of our analysis we review implications of the Final Report of the AACSB International Impact of Research Task Force (AACSB International, 2008) on the use of journal lists for tenure and promotion decisions. We summarize by advocating for specific accounting department-level policies for T&P, including consideration of explicit journal lists.

This study provides a ranking of U.S. accounting doctoral programs based on the initial placement in U.S. academic institutions of two decades of graduates. The rankings focus on the accounting research productivity of the initial employer institutions as measured by Chan, Chen, and Cheng . Rankings are made based on overall placement, placement in doctoral granting institutions, and placement in AACSB accredited institutions. Results show that rankings of doctoral programs may change over time and,

This study examines the minority status of the 3213 individuals who have earned U.S. accounting PhDs in the last 20 years and considers the relative progress along the academic pipeline of minority graduates. Overall, this study indicates that minority accounting PhD graduates are making greater progress along the academic pipeline than that indicated in many other disciplines. However, the study finds that while accounting doctoral graduation rates of minorities are increasing they have not reached parity with population rates or academia in general. While the overall cohort of minority graduates appear, on average, to have patterns of employment and promotion similar to the non-minority graduates, recent minority PhD graduates are attending significantly lower ranked schools than either earlier minority graduates or their more recent non-minority peers and are gaining employment in lower ranked institutions than their non-minority peers. The findings suggest that while there are signs of success in minority progress, there are also signs of segregation.

ABSTRACT Accounting has been faced with a severe shortage in the supply of qualified doctoral faculty. Drawing upon the international mobility of foreign scholars and the spirit of the international medical graduate program, this paper suggests a model to fill the demand in accounting doctoral faculty. The underlying assumption of the suggested model is that there is enough qualified international accounting doctoral scholars who are willing to work in the U.S. because of natural and artificial benefits, such as the existence of national innovation, knowledge-intensive clusters system, favorable working conditions, and career and earning prospects. A ten-week International Accounting Post-Doctoral Program (IAPDP) is designed to prepare academically competent international accounting faculty to be qualified to work in the U.S. at AACSB International -accredited institutions. A survey was employed to examine the viability of the proposed model. Our results indicate that qualified international accounting doctoral scholars are interested in the suggested model and the non-doctoral U.S. accounting programs will represent the major job market for these IAPDP graduates. This paper should be of interest to accounting educators, business schools, the American Institute of Certified Public Accountants (AICPA), the Association to Advance Collegiate Schools of Business (AACSB) International, and the American Accounting Association (AAA).

The Journal of Blacks in Higher Education has a history of publishing articles on the numbers of African American endowed professors. This article updates this previous literature and adds to it by looking specifically at current faculty of education who hold either endowed or distinguished professorships. As of the writing of this article, we have identified 37 endowed faculty. Nineteen are women and 18 are men. Meanwhile, there are nine distinguished faculty. Eight are men and one is a woman.

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[AACSB] , 2003b. 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. The authors propose six recommendations, including a new, extramurally funded research program aimed at supporting doctoral students that functions similar to research programs supported by such organizations as the National Science Foundation and other science-based funding sources. The goal is to create capacity, improve structures for doctoral programs, and provide incentives to enhance doctoral enrollments. This should lead to an increased supply of graduates while also enhancing and supporting broad-based research outcomes across the accounting landscape, including auditing and tax.

Accounting doctoral programs have been ranked in the past based on publishing productivity and graduate placement. This chapter provides descriptions of accounting doctoral programs on a wider range of characteristics. These results may be particularly useful to doctoral applicants as well as to doctoral program directors, accreditation bodies, and search committees looking to differentiate or benchmark programs. They also provide insight into the current shortage of accounting doctoral
graduates and future areas of research.

Doctoral programs can be differentiated on more variables than just research productivity and initial placement. Doctoral programs vary widely with respect to the following characteristics: the rate at which doctorates are conferred on women and minorities, the placement of graduates according to Carnegie classification, AACSB accreditation, the highest
degree awarded by employing institution (bachelors, masters, doctorate), the extent to which graduates leave the USA, work in industry, are appointed to administrative positions, and hold endowed positions.