The Incidence of Documented Standards for Research in Departments of Accounting at US Institutions

Posted: 23 Dec 2015

See all articles by Kenton B. Walker

Kenton B. Walker

University of Wyoming

Gary Fleischman

Texas Tech University

Teresa Stephenson

University of Wyoming - College of Business

Date Written: December 21, 2010

Abstract

Evidence suggests that standards for research in accounting are vague to junior faculty at the same time business schools are placing more emphasis on scholarship when evaluating faculty for tenure and promotion (T&P). In response, we investigate the incidence of accounting-specific documented standards for research in T&P decisions based on an email survey of accounting department administrators at US institutions. In addition, we report respondent data about the use of documented and informal journal lists. Our findings suggest that few accounting departments, regardless of accreditation status, utilize department-specific written scholarship standards or journal lists, supporting faculty perceptions that scholarship requirements for T&P are vague. As part of our analysis we review implications of the Final Report of the AACSB International Impact of Research Task Force (AACSB International, 2008) on the use of journal lists for tenure and promotion decisions. We summarize by advocating for specific accounting department-level policies for T&P, including consideration of explicit journal lists.

Suggested Citation

Walker, Kenton B. and Fleischman, Gary and Stephenson, Teresa, The Incidence of Documented Standards for Research in Departments of Accounting at US Institutions (December 21, 2010). Issues in Accounting Education, Vol. 28, 2010: 43-57, Available at SSRN: https://ssrn.com/abstract=2706844

Kenton B. Walker

University of Wyoming ( email )

Dept. 3275
1000 E. University Avenue
Laramie, WY 82071
United States
307-766-3154 (Phone)
307-766-4028 (Fax)

Gary Fleischman (Contact Author)

Texas Tech University ( email )

2500 Broadway
Lubbock, TX 79409
United States

Teresa Stephenson

University of Wyoming - College of Business ( email )

1000 E. University Avenue
Laramie, WY 82071
United States

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