Perspectives on Traditional U.S. Accounting Ph.D. Programs

Autor/inn/en	Grossman, Amanda; Twardus, Ian
Titel	Perspectives on Traditional U.S. Accounting Ph.D. Programs
Quelle	In: Administrative Issues Journal: Connecting Education, Practice, and Research, 13 (2023) 1, S.40-58 (19 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	2153-7615
Schlagwörter	Accounting; Doctoral Programs; Labor Needs; Educational Change; Program Administration; Administrator Attitudes; Student Characteristics; Doctoral Students; Comparative Analysis; Admission Criteria; Work Experience; Student Recruitment; Supply and Demand; Institutional Characteristics; Declining Enrollment; Program Descriptions + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Doktorandenprogramm; Labour needs; Arbeitskräftebedarf; Bildungsreform; Doctoral studies; Doctorate studies; Student; Students; Doctoral candidate; Schüler; Schülerin; Studentin; Doktorand; Doktorandin; Admission; Admission procedures; Zulassungsbedingung; Zulassungsverfahren; Zulassung; Employment experience; Job experience; Occupational experience; Berufserfahrung; Bedarfsplanung
Abstract	A persisting shortage of accounting Ph.D. program graduates has plagued academia for at least the last two decades. Despite suggestions fueled by research findings, traditional accounting Ph.D. programs appear to have not implemented substantial changes aimed at alleviating this problem. The present study surveys accounting Ph.D. program coordinators in an effort to articulate the current characteristics of their students and programs, admission requirements, recruiting challenges, and potential program changes. Data obtained from responding coordinators at highlevel research institutions are examined in conjunction with prior findings detailing accounting Ph.D. program features. These comparisons unveil that the nature and expectations of these programs remain relatively consistent across the decades. Surprisingly, admissions requirements remain relatively unchanged as well, although the nature of the accounting Ph.D. student seems to be skewing younger, with relatively little professional experience and/or no certifications. Highlevel research institution coordinators report that the demand for students is somewhat higher than the supply, and that relatively intensive recruitment efforts are employed to fulfill enrollment slots. Although the coordinators indicate at least moderate changes to the program requirements over their tenure, they are not expecting major changes to ensue within the next couple of years. Present study findings suggest that programs at high-level research institutions are not employing significant changes to ameliorate the accounting Ph.D. shortage, highlighting the contrast in desired program outcomes between such institutions and lower level research institutions. (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	2024/1/01