Revisiting the Status of Accounting as an Academic Discipline: Is the Profession Really in Decline?
33 Pages Posted: 25 Apr 2019
Date Written: March 25, 2019
We revisit the question of whether the academic accounting profession is in decline. We use data gathered from Hasselback directories of accounting faculty from 1974 to 2016 as our primarily data source and confirm prior results suggesting a decrease in the number of assistant accounting professors from 1992 to 2002. However, the decrease does not appear to be as drastic as prior work suggests. Further, accounting faculty counts (including assistant professors) have generally increased from 2002 to 2016. Accounting faculty salaries have also increased. These results suggest that factors and actions to slow and reverse the decline in the academic accounting profession have been largely successful, and that the academic accounting profession is no longer in decline.
Keywords: Academic accounting, professor counts
JEL Classification: I23
Suggested Citation: Suggested Citation