学术会计教授的国际比较*

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2021-08-23 DOI:10.1111/1911-3838.12271
Derek K. Oler, Christopher J. Skousen, Kevin R. Smith, Jayson Talakai
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引用次数: 0

摘要

会计教授的国际比较为关键决策者和个别教师提供了有用的信息。我们比较了美国和加拿大学术会计教授的特点。我们的比较包括会计部门的规模(以会计教师的平均数量衡量)和会计部门的研究与教学重点的相对水平(以终身教职员工与非终身教职员工的比例为代表)。我们还研究了会计教师的相对流动性(以在他们获得最终学位的同一国家雇用的教师人数与在不同国家雇用的教师人数来表示)。我们研究了终身教职员工获得终身教职所需的时间,以及终身教职员工成为正教授所需的时间,分别是在他们受雇的同一个国家获得最终学位和在不同国家获得最终学位的教师。
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An International Comparison of the Academic Accounting Professoriate*

An international comparison of the accounting professoriate provides useful information to both key decision makers and individual faculty. We compare characteristics of the academic accounting professoriate in the United States and Canada. Our comparison includes the size of accounting departments (measured by the average number of accounting faculty) and the relative level of research versus teaching focus in accounting departments (proxied by the proportion of tenure-track vs. non-tenure-track faculty). We also examine the relative mobility of accounting faculty (proxied by the number of faculty employed in the same country where they received their final degree vs. the number of faculty employed in a different country). We examine the time it takes for tenure-track faculty to obtain tenure and the time for tenured associates to become full professors, broken out by obtaining their final degree in the same country where they are employed versus faculty who obtained their final degree in a different country.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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