Revisiting the Status of Accounting as an Academic Discipline: Is the Profession Really in Decline?

33 Pages Posted: 25 Apr 2019

See all articles by Derek Oler

Derek Oler

Texas Tech University - Rawls College of Business

Christopher J. Skousen

Utah State University - School of Accountancy

Kevin R. Smith

Utah Valley University -- Woodbury School of Business

Jayson Talakai

Utah State University - School of Accountancy

Date Written: March 25, 2019

Abstract

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

Oler, Derek and Skousen, Christopher J. and Smith, Kevin R. and Talakai, Jayson, Revisiting the Status of Accounting as an Academic Discipline: Is the Profession Really in Decline? (March 25, 2019). Available at SSRN: https://ssrn.com/abstract=3361209 or http://dx.doi.org/10.2139/ssrn.3361209

Derek Oler (Contact Author)

Texas Tech University - Rawls College of Business ( email )

P.O. Box 42101
Lubbock, TX 79409
United States
806-834-2354 (Phone)
806-742-3182 (Fax)

Christopher J. Skousen

Utah State University - School of Accountancy ( email )

College of Business
Logan, UT 84322-3540
United States

Kevin R. Smith

Utah Valley University -- Woodbury School of Business ( email )

800 West University Parkway
Orem, UT 84058
United States

Jayson Talakai

Utah State University - School of Accountancy

College of Business
Logan, UT 84322-3540
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
15
Abstract Views
114
PlumX Metrics