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Further tales of the schism: US accounting faculty and practice credentials

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  • Fogarty, Timothy J.
  • Black, William H.

Abstract

The recent report of the Pathways Commission (American Accounting Association, 2012) contains 22 specific objectives pertaining to the improvement of accounting education. Several of these call for higher degrees of cooperation and collaboration between accounting academics and accounting practitioners. The fact that a schism of sorts has developed between these groups needs to be better understood if progress can be made in bridging that divide. This paper studies one aspect of this issue by focusing on the extent to which accounting academics hold practice credentials. Several hypotheses are offered to explore patterns whereas academics become less likely to share this critical designation with accounting practitioners. The paper suggests that practice credential differences might indicate divergent values and priorities that will pose an obstacle to the cooperation envisioned by the Pathways Commission. Suggestions for reform in ways that would benefit higher education are offered.

Suggested Citation

  • Fogarty, Timothy J. & Black, William H., 2014. "Further tales of the schism: US accounting faculty and practice credentials," Journal of Accounting Education, Elsevier, vol. 32(3), pages 223-237.
    • Handle: RePEc:eee:joaced:v:32:y:2014:i:3:p:223-237
    DOI: 10.1016/j.jaccedu.2014.07.001
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    References listed on IDEAS

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    1. Fogarty, Timothy J. & Saftner, Donald V. & Hasselback, James R., 2011. "Knowing one’s place: The distribution of new accounting academics into a segmented labor market," Journal of Accounting Education, Elsevier, vol. 29(2), pages 89-99.
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    Cited by:

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    4. Sarkar, Sumantra & Gray, Joy & Boss, Scott R. & Daly, Emmet, 2021. "Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5," Journal of Accounting Education, Elsevier, vol. 54(C).
    5. Bujaki, Merridee & Lento, Camillo & Sayed, Naqi, 2019. "Utilizing professional accounting concepts to understand and respond to academic dishonesty in accounting programs," Journal of Accounting Education, Elsevier, vol. 47(C), pages 28-47.
    6. Nagle, Brian M. & Menk, K. Bryan & Rau, Stephen E., 2018. "Which accounting program characteristics contribute to CPA exam success? A study of institutional factors and graduate education," Journal of Accounting Education, Elsevier, vol. 45(C), pages 20-31.
    7. Lina Xu & Steven Dellaportas & Zhiqiang Yang & Jin Wang, 2023. "More on the relationship between interdisciplinary accounting research and citation impact," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4779-4803, December.
    8. Shin, Haeyoung & Lacina, Michael & Lee, B. Brian & Pan, Shanshan, 2020. "Schools’ CPA review course affiliations and success on the uniform CPA examination," Journal of Accounting Education, Elsevier, vol. 50(C).
    9. Smith, Sarah Jane & Urquhart, Vivien, 2018. "Accounting and finance in UK universities: Academic labour, shortages and strategies," The British Accounting Review, Elsevier, vol. 50(6), pages 588-601.
    10. Zimmerman, Aleksandra B. & Fogarty, Timothy J. & Jonas, Gregory A., 2017. "Is accounting an applied discipline? An institutional theory assessment of the value of faculty accounting-related work experience in the academic labor market," Journal of Accounting Education, Elsevier, vol. 41(C), pages 33-47.
    11. Bergner, Jason & Chen, Yining & Simerly, Melloney, 2022. "Accounting faculty’s pursuit of professional certifications: Pre- and post-terminal degree comparison," Journal of Accounting Education, Elsevier, vol. 61(C).
    12. Knight, Margaret E. & Boyle, Douglas M. & Eckroth, John L. & Hermanson, Dana R., 2022. "U.S. research-focused nontraditional doctoral accounting programs: A status update," Journal of Accounting Education, Elsevier, vol. 58(C).

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