Average salary increases for 3,140 faculty in the field of accounting are reported for 1983-1984 and 1986-1987, as part of the College and University Personnel Association's annual faculty salary studies. Included are comparative data for 120,580 faculty at 167 public colleges and 235 private colleges, representing 44 academic disciplines. In 1983, 111 public and 127 private colleges reported on accounting faculty salaries, while 121 public and 136 private colleges reported in 1986. Between 1983 and 1986, average salaries of accounting faculty increased 28% at public colleges and 23.6% at private colleges. For 1986-1987, the average salary for accounting faculty was above the average faculty salary in the other 43 disciplines (11% above for public colleges and 14% above for private colleges). Included is information on: the number of faculty by academic rank, including new assistant professors; salaries by academic rank; the ratio of average salaries to total average salaries of all public and all private colleges in both years studied; comparisons with the Consumer Price Index of changes in cost-of-living for both years; and comparisons with 43 other disciplines. The disciplines and participating institutions are listed. (SW)