Margaret E. Knight , Douglas M. Boyle , John L. Eckroth , Dana R. Hermanson
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引用次数: 1
Abstract
This study presents current information about U.S. research-focused nontraditional doctoral accounting programs, including overarching program issues, program specifics, and accomplishments of program graduates. Based on online information regarding 19 programs, a survey of 15 program directors, and data collection regarding a sample of program graduates, the findings suggest (a) rapid growth in this premium-priced, typically three-year program market, with 14 new programs since 2013; (b) a strong academic and/or applied research orientation in these programs; (c) challenges related to program cost, faculty workload, and competing demands for student time (that can increase program length); (d) over 100 students currently enrolled in these programs who are focused on academic accounting careers; (e) two different models of offering accounting content (dissertation-only model versus a more comprehensive model with accounting courses and often an accounting concentration); (f) a mix of internal and external program faculty and frequent use of overload compensation for faculty; and (g) evidence that many graduates (who typically are CPAs with prior teaching experience) are achieving success in securing academic positions at institutions apparently with a balanced focus on teaching and research, being promoted, and publishing in notable academic journals. We hope that this analysis is helpful to prospective students, those managing or teaching in nontraditional doctoral accounting programs, and those hiring or considering hiring graduates of these programs.
期刊介绍：
The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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