The Accounting Doctoral Shortage: Accounting Faculty Opinions on Hiring JD-CPAs as Accounting Educators

Autor/inn/en	Cardwell, Ramsey L.; Cardwell, Ronald O.; Norris, John T., Jr.; Forrest, Michael P.
Titel	The Accounting Doctoral Shortage: Accounting Faculty Opinions on Hiring JD-CPAs as Accounting Educators
Quelle	In: Administrative Issues Journal: Connecting Education, Practice, and Research, 9 (2019) 1, S.19-34 (16 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	2153-7615
Schlagwörter	Accounting; College Faculty; Teacher Attitudes; Teacher Selection; Accreditation (Institutions); Legal Education (Professions); Doctoral Degrees; Credentials; Institutional Characteristics; Teacher Characteristics; Business Administration Education + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Fakultät; Lehrerverhalten; Accreditation; Institution; Institutions; Akkreditierung; Staatliche Anerkennung; Institut; Juristischer Beruf; Doctoral degree; Doktorgrad; Studienbuch
Abstract	Objectives: Prior studies have noted that the number of PhDs in accounting are far below the number needed to meet program hiring needs. This paper reviews how the JD-CPA alternative credential is viewed by three academic accreditation bodies (SACS, ACBSP, and AACSB), the American Bar Association (ABA), and current accounting faculty at SACS-accredited institutions of higher education. Methods: An online survey was distributed to accounting educators at 439 institutions accredited by SACS, with 248 complete responses received. Individual demographics and institutional information were summarized statistically. Responses to two questions assessing inclination to hire an otherwise-qualified JD-CPA candidate using a 5-point Likert scale were analyzed by multiple regression with individual and institutional variables as predictors. Results: The study found that JD-CPA accounting educators are widely present in accounting faculties. Responses to the opinion questions indicated a substantial willingness to hire JD-CPAs, albeit with significant differences based on institution type, faculty rank, and possession of a PhD. Conclusion: This study demonstrates general willingness among current accounting faculty to consider JD-CPAs for tenure-track accounting faculty positions while still expressing a preference for candidates with a PhD and with notable reservations from certain demographic segments of the accounting academe. (As Provided).
Anmerkungen	Southwestern Oklahoma State University. 100 Campus Drive PAX 208, Weatherford, OK 73096. Tel: 580-774-7175; Fax: 580-774-7020; e-mail: aij@swosu.edu; Web site: https://aij.scholasticahq.com/
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01