The Accounting Doctoral Shortage: Time for a New Model
Department
Management and Entrepreneurship
Document Type
Article
Publication Date
11-2009
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 also enhancing and supporting broad-based research outcomes across the accounting landscape, including auditing and tax.
Journal Title
Issues in Accounting Education
Journal ISSN
0739-3172
Volume
24
Issue
4
First Page
427
Last Page
432
Digital Object Identifier (DOI)
10.2308/iace.2009.24.4.427