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Accounting Education: The Real Facts about Who Teaches, Who Studies?

Accounting Education: The Real Facts about Who Teaches, Who Studies?. Bruce Behn , David Leslie, and Susan Crosson. Front page news……. Supply of and demand for Accounting faculty. The number of Accounting faculty has declined. The number of Accounting students has risen.

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Accounting Education: The Real Facts about Who Teaches, Who Studies?

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  1. Accounting Education: The Real Facts about Who Teaches, Who Studies? Bruce Behn, David Leslie, and Susan Crosson

  2. Front page news…….

  3. Supply of and demand for Accounting faculty • The number of Accounting faculty has declined. • The number of Accounting students has risen. • The number of Ph.D.’s produced is lagging far behind prospective retirements.

  4. 140 PhDs in Accounting were awarded in 2008, per Survey of Earned PhDs.

  5. The age profile of accounting faculty suggests as many as 500 – 700 retirements per year in the foreseeable future, which, even if too high, suggests that there will not be enough new Ph.D.’s to replace them one-for-one. Plumlee’s (2005) survey of supply and demand for Ph.D. accounting faculty estimates demand at 350 – 590 per year between 2005 and 2007, and estimates there is supply to fill abut 50% of that demand, with supply unevenly matched to subspecialties.

  6. Competition for Accounting talent. • Half of new Ph.D.’s are foreign born. • Salary inversion signals inadequate supply, competing opportunties, less attractive working conditions. • Pay for non-tenure eligible Accounting faculty outpaces that in other fields. • Outside income, higher ratio of part-time faculty point to competition for talent.

  7. Table 7a: Income of all Accounting faculty with Ph.D. or 1st professional degree, under/over age 45, 1993 (Inflated) – 2004[1] [1] The age intervals were established to provide adequate cell sizes, given the NSOPF minimums.

  8. Demographics changing • Accounting faculty aging. • Retirement rate accelerating. • Fewer males, more females. • High rate of entry by Asian-origin.

  9. Over 40% of Accounting students are in community colleges. • Mostly female. • Older. • Otherwise employed. • Diverse. • Higher “risk.”

  10. 68% of Accounting students at 4-year institutions were White in ’08.

  11. CC faculty differ from 4-year/research univ. faculty. • More part-time (2/3). • Increasingly female. • Otherwise employed. • Less likely to hold terminal degree. • More likely to have highest degree in other field. • Much heavier teaching load.

  12. Issues/Questions • Accounting faculty work harder, • Aging faster, • Replacing slower. • Becoming more female, more minority (esp. Asian). • Relying on non-core (not tenured, no Ph.D., part-time, otherwise employed).

  13. Competing vs. other opportunities for accountants. • Foreign-born Ph.D’s? • Clinical or technical vs. professional content? • Draw in allies to promote/support change, revitalization of field?

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