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

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Presentation on theme: "Accounting Education: The Real Facts about Who Teaches, Who Studies? Bruce Behn, David Leslie, and Susan Crosson."— Presentation transcript:

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 Table 1: Total number of faculty by type of institution, 1993 – 2004 Accounting 19932004Rate of change Research/Doctoral45014100-9% 4-Year74006806-8% 2-Year84006800-19% Total2030117706-13% Other business Total+19% All other fields Total+22%



7 140 PhDs in Accounting were awarded in 2008, per Survey of Earned PhDs.

8 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. Plumlees (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.

9 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.

10 Basic salary from institution Total income from the institution Total income of respondent from all sources N Age in 1993 45 and under44,744.2548,584.4471,418.582500 46 and over65,751.4873,323.7599,172.304200 Age in 2004 45 and under92,731.80101,061.90125,370.801500 46 and over73,982.6081,149.6098,144.604400 [1][1] The age intervals were established to provide adequate cell sizes, given the NSOPF minimums. Table 7a: Income of all Accounting faculty with Ph.D. or 1st professional degree, under/over age 45, 1993 (Inflated) – 2004[1][1]




14 Table 4: Tenure status of Accounting faculty by full- and part- time, 1993 – 2004 1993Full-timePart-timeTotal Tenured or eligible8110908200 Not eligible2263983712100 Total103739927 (49%)20300 2004Full-timePart-timeTotal Tenured or eligible64192816700 Not eligible2191870910900 Total86108990 (51%)17600





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







26 Over 40% of Accounting students are in community colleges. Mostly female. Older. Otherwise employed. Diverse. Higher risk.


28 Table 28: Gender of Accounting majors (percent female) by type of institution, 1990 - 2008.1990199620002008 2-year68.5%67.4%77.8%70.0% 4-year non-doctoral56.9%64.6%63.1%56.8% 4-year doctoral52.6%58.8%51.4%58.9%



31 68% of Accounting students at 4-year institutions were White in 08.


33 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.

34 Table 6: Gender of community college accounting faculty, 1993 - 2004.19932004 Percent change Male53003900-26.4% Female23002800+21.7% Total76006700-11.8% Percent male69.7%58.2%

35 Table 7: Part- and full-time status of community college Accounting faculty by gender, 1993 – 2004.19932004 1993 2004 Part- time Percent change in part-time faculty. Full- time Percent change in full- time faculty. Male35512968 -16.4% 1749932 -46.7% Female15941459 -8.5% 7061341 +89.9%


37 Table 11: Percentage of Accounting faculty at 2-year institutions reporting "other employment" than their teaching job, 1993 - 2004.19932004 Part-time88.60%72.70% Full-time34.50%21.10% Total71.10%55.20%

38 Table 15: Percent of Accounting faculty in 2-year institutions holding indicated highest degree, 1993 – 2004. 19932004 Ph.D. or 1st Professional9.60%11.22% Master's60.80%70.47% Baccalaureate or less29.60%18.31%

39 Table 17: Field of highest degree earned, Accounting faculty in 2-year institutions, 1993 - 2004.19932004 Accounting51.3%50.8% Other business31.6%37.3% All other fields17.1%11.9%


41 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).

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

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