Revisiting the Status of the U.S. Academic Profession of Accounting

被引：6

作者：

Oler, Derek K. ^{[1
]}

Skousen, Christopher J. ^{[2
]}

Smith, Kevin R. ^{[3
]}

Talakai, Jayson ^{[2
]}

机构：

[1] Texas Tech Univ, Sch Accountancy, Rawls Coll Business, Lubbock, TX 79409 USA

[2] Utah State Univ, Sch Accountancy, Jon M Huntsman Sch Business, Logan, UT 84322 USA

[3] Utah Valley Univ, Dept Accounting, Woodbury Sch Business, Orem, UT USA

来源：

ISSUES IN ACCOUNTING EDUCATION | 2021年 / 36卷 / 03期

关键词：

academic accounting; professor counts; higher education; research institutions;

D O I：

10.2308/ISSUES-2020-010

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We revisit whether the academic accounting profession is in decline. Using data gathered from Hasselback Accounting Faculty Directory from 1974 to 2016, we confirm prior results indicating a decrease in the number of U.S. assistant accounting professors from 1991 to 2005. However, accounting faculty counts (including assistant professors) increased from 2005 to 2016. These results suggest that actions to slow and reverse the decline in the academic accounting profession, in combination with broad economic factors, have been largely successful. While future challenges remain, the academic accounting profession is no longer in decline.

引用

页码：23 / 27

页数：5

共 50 条

[1] Evaluating the Impact of the Accounting Doctoral Scholars Program on Academic Accounting in the U.S.
Pyzoha, Jonathan S.
Fogarty, Timothy J.
[J]. ISSUES IN ACCOUNTING EDUCATION, 2022, 37 (01): : 41 - 57
[2] An Overview of Academic Tax Accounting Research Drawing on U.S. Multinational Taxation
Shevlin, Terry
[J]. JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH, 2020, 19 (03) : 9 - 17
[3] User-Oriented IFRS Education in Introductory Accounting at U.S. Academic Institutions: Current Status and Influencing Factors
Zhu, Hong
Rich, Kevin T.
Michenzi, Alfred R.
Cherubini, Jason
[J]. ISSUES IN ACCOUNTING EDUCATION, 2011, 26 (04): : 725 - 750
[4] Appraisal profession in the U.S. and USPAP rules
Plati, Antonio
[J]. AESTIMUM, 2014, 65 : 223 - 227
[5] An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making
Lisa Baudot
Robin W. Roberts
Dana M. Wallace
[J]. Journal of Business Ethics, 2017, 142 : 203 - 220
[6] Examining the Current Legal Environment Facing the Public Accounting Profession: Recommendations for a Consistent U.S. Policy
Reinstein, Alan
Pacini, Carl J.
Green, Brian Patrick
[J]. JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 2020, 35 (01): : 3 - 25
[7] Discussion of “An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making”
Vishal P. Baloria
[J]. Journal of Business Ethics, 2017, 142 : 221 - 224
[8] U.S. and them: The Geography of Academic Research
Das, Jishnu
Quy-Toan Do
Shaines, Karen
Srikant, Sowmya
[J]. JOURNAL OF DEVELOPMENT ECONOMICS, 2013, 105 : 112 - 130
[9] Inconsistencies in U.S. GAAP: Accounting for Executory Contracts
Forsyth, Timothy B.
Dugan, Michael T.
[J]. ISSUES IN ACCOUNTING EDUCATION, 2006, 21 (03): : 291 - 295
[10] Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards
Hail, Luzi
Leuz, Christian
Wysocki, Peter
[J]. ACCOUNTING HORIZONS, 2010, 24 (04) : 567 - 588

← 1 2 3 4 5 →