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

Author:

Oler Derek K.1ORCID,Skousen Christopher J.2ORCID,Smith Kevin R.3,Talakai Jayson2ORCID

Affiliation:

1. Texas Tech University

2. Utah State University

3. Utah Valley University

Abstract

ABSTRACT 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. JEL Classifications: I23.

Publisher

American Accounting Association

Subject

Education,Accounting

Reference11 articles.

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2. Association of International Certified Professional Accountants (AICPA). 2019. 2019 trends in the supply of accounting graduates and the demand for public accounting recruits. Available at: https://www.aicpa.org/content/dam/aicpa/interestareas/accountingeducation/newsandpublications/downloadabledocuments/2019-trends-report.pdf

3. Baldwin, A., and BrownC. 2010. An analysis of the accounting doctoral industry: Observations and unanswered questions. Advances in Business Research1 ( 1): 114– 132.

4. Brink, A. G., Glasscock R., and WierB. 2012. The current state of accounting Ph.D. programs in the United States. Issues in Accounting Education27 ( 4): 917– 942. https://doi.org/10.2308/iace-50254

5. Burton, F. G., Summers S. L., Wilks T. J., and WoodD. A. 2021. Do we matter? Attention the general public, policymakers, and academics give to accounting research. Issues in Accounting Education36 ( 1): 1– 22. https://doi.org/10.2308/ISSUES-2020-017

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