ERIC Number: EJ1221215
Record Type: Journal
Publication Date: 2019
Pages: 16
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-2153-7615
EISSN: N/A
The Accounting Doctoral Shortage: Accounting Faculty Opinions on Hiring JD-CPAs as Accounting Educators
Cardwell, Ramsey L.; Cardwell, Ronald O.; Norris, John T., Jr.; Forrest, Michael P.
Administrative Issues Journal: Connecting Education, Practice, and Research, v9 n1 p19-34 Sum 2019
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.
Descriptors: Accounting, College Faculty, Teacher Attitudes, Teacher Selection, Accreditation (Institutions), Legal Education (Professions), Doctoral Degrees, Credentials, Institutional Characteristics, Teacher Characteristics, Business Administration Education
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A