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Key research themes
1. How are doctoral programs in accounting evolving to address the shortage and prepare future faculty?
This theme focuses on the ongoing shortage of doctorally qualified accounting faculty, the characteristics and supply trends of accounting doctoral graduates, and the evolving structures of doctoral programs aiming to enhance recruitment, completion, and academic placement. These studies investigate program metrics, student demographics, curriculum composition, and institutional factors influencing doctoral education supply amid faculty retirements and changing market demands.
Key finding: Analyzing 3,213 U.S. accounting doctoral graduates (1987-2006), this study finds wide program variation in graduate demographics (gender, minorities), placement at various institutions categorized by Carnegie classification... Read more
Key finding: This longitudinal study documents a narrowing in the academic backgrounds of accounting PhD candidates, increasingly dominated by accounting/business undergraduates, potentially limiting diversity in scholarly inquiry. It... Read more
Key finding: The report evidences a decline in U.S. accounting doctoral program output since the 1990s, projecting an exacerbating faculty shortage as retirements mount. It highlights attrition rates up to 33% and diverse admissions... Read more
Key finding: This study critiques current doctoral education models, emphasizing structural barriers such as faculty time limitations, institutional financial disincentives, and misaligned funding mechanisms that constrict doctoral... Read more
Key finding: Empirically analyzing three cohorts of doctoral students over recent decades, this paper reveals a marked contraction in the breadth of research interests within accounting doctoral education. This narrowing risks... Read more
2. What are the curricular and pedagogical gaps in accounting doctoral education and how do they affect preparation for evolving profession demands?
This research area investigates how doctoral programs and related educational structures align with the rapidly changing requirements of the accounting profession, emphasizing competency development, integration of work-integrated learning, and the balance between technical versus transversal skills. It also addresses the mismatch between academic curricula, research training, and employers’ expectations regarding accounting graduates’ preparedness for future roles involving technology, critical thinking, and broader business skills.
Key finding: By comparing Portuguese higher education accounting curricula with literature emphasizing the fourth industrial revolution skills, the study identifies a critical divergence: curricula focus heavily on technical/hard skills... Read more
Key finding: The paper reveals mixed employer satisfaction with current accounting graduates’ readiness, noting significant skill deficits despite existing work-integrated learning (WIL) efforts. It advocates expanding WIL beyond... Read more
Key finding: This study critiques Romanian accounting education’s predominant content-based paradigm and promotes a competency-based training framework aligned with international professional standards. It emphasizes integrating technical... Read more
Key finding: This study finds doctoral programs primarily train students in discipline-based scholarship, whereas accounting faculty at non-doctoral institutions contribute more in applied and pedagogical research. The disconnect... Read more
Key finding: Through an analytical framework and student interviews, this research indicates Irish accounting doctoral programs broadly comply with formal quality benchmarks but reveal weaknesses in research environment, induction, and... Read more
3. How do theoretical paradigms and research focus shape the intellectual orientations of accounting doctoral education and faculty?
This theme explores the dominance of specific theoretical frameworks (notably positive accounting theory and agency theory) in doctoral accounting education and research, its influence on doctoral students’ perceptions, methodological approaches, and subsequent academic outputs. It critically assesses how prevailing paradigms may limit diversity in accounting scholarship and affect the interpretation of accounting phenomena and relevance to practice and policy.
Key finding: Surveying Saudi accounting academics trained internationally, this study finds pervasive conceptual and methodological adherence to agency theory and positive accounting research paradigms despite some ambiguity and critique... Read more
Key finding: This critical essay exposes curriculum imbalances in accounting doctoral education, particularly the overemphasis on economics and quantitative methods at the expense of substantive accounting knowledge, compromising the... Read more
Key finding: Examining Brazilian doctoral graduates' research interests reveals low scholarly engagement with accounting education as a research field, overshadowed by technical accounting topics. The study highlights limited visibility... Read more