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A History of U.S. Higher Education in Accounting, Part I: Situating Accounting within the Academy
Where we have been can tell us a great deal about where we are going. If we wish to direct the future, then understanding the past can help us see how much we actually influence that direction. Ignora...

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

Issues in Accounting Education 22 (2), 137 (2007);
doi: 10.2308/iace.2007.22.2.137

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Timothy J. Fogarty
Professor at Case Western Reserve University.

Garen Markarian
Assistant Professor at Università Bocconi.
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. This paper pertains to the recent trajectory of the accounting professoriate. Disciplinary success should be evidenced by the broader recognition of importance of and 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 20-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 U.S. 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. ©2007 American Accounting Association

PUBLICATION DATA

ISSN:
0739-3172 (print)   1558-7983 (online)
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AIP is a member of CrossRef American Accounting Association

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