An Empirical Assessment of the Rise and Fall of Accounting as an Academic Discipline

48 Pages Posted: 26 Mar 2007

See all articles by Timothy J. Fogarty

Timothy J. Fogarty

Case Western Reserve University - Department of Accountancy

Garen Markarian

WHU - Otto Beisheim School of Management

Date Written: November 2006

Abstract

The history of accounting as an academic discipline is a short one. Although the study of accounting in institutions of higher education is roughly coextensive with the rise of the business school, the need for a dedicated group of full-time faculty in this area is not as well-established as other business disciplines. The paper pertains to the recent trajectory of the accounting professoriate. Disciplinary success should be evidenced by the broader recognition of importance, high demand for its work, and the numerical increase of its practitioners. Although the value and importance of accounting is a maintained hypothesis within the field, how accepted this idea is in the business school is an empirical question. This paper illustrates the number and distribution of accounting faculty over a twenty-year period through the consideration of a number of specific research questions. The results show that after a decade-long increase, the number of the full-time accountancy faculty in the USA in the last decade has declined. This decline is not uniform, but instead is patterned in ways that raise further doubts about the future of the discipline.

Keywords: accounting education, accounting doctoral programs, accounting teaching, business education, tenured professor, accounting department prestige

JEL Classification: M40, M41, M49

Suggested Citation

Fogarty, Timothy J. and Markarian, Garen, An Empirical Assessment of the Rise and Fall of Accounting as an Academic Discipline (November 2006). Available at SSRN: https://ssrn.com/abstract=975120 or http://dx.doi.org/10.2139/ssrn.975120

Timothy J. Fogarty (Contact Author)

Case Western Reserve University - Department of Accountancy ( email )

Cleveland, OH 44106-7235
United States
216-368-3938 (Phone)
216-368-4776 (Fax)

Garen Markarian

WHU - Otto Beisheim School of Management ( email )

Burgplatz 2
Vallendar, 56179
Germany

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