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What do we mean by accounting program quality? A decomposition of accounting faculty opinions

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  • Fogarty, Timothy J.
  • Zimmerman, Aleksandra B.
  • Richardson, Vernon J.

Abstract

Institutional quality has been, and will continue to be, an important dimension of academic accounting. How we measure it, by increasingly featuring objective output measures, has taken the construct away from demonstrated meaningfulness among its most important constituency. This paper forms several research propositions that attempt to identify the antecedents of perceived accounting program quality. Using accounting faculty judgments about accounting programs provided to a popular press request – the Public Accounting Report – the results show that an institution's educational success is more important than its research productivity. More general school characteristics, including the program's accreditation profile and the reputation of the business school in which the program is embedded, are also significant in their direct association with perceived program quality. These more remote factors also indirectly impact program reputation through their significant direct effect on educational outcomes. Implications for further research are drawn.

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  • Fogarty, Timothy J. & Zimmerman, Aleksandra B. & Richardson, Vernon J., 2016. "What do we mean by accounting program quality? A decomposition of accounting faculty opinions," Journal of Accounting Education, Elsevier, vol. 36(C), pages 16-42.
    • Handle: RePEc:eee:joaced:v:36:y:2016:i:c:p:16-42
    DOI: 10.1016/j.jaccedu.2016.04.001
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    2. Khaldoon Al-Htaybat & Larissa von Alberti-Alhtaybat & Zaidoon Alhatabat, 2018. "Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 333-357, July.
    3. Cordis, Adriana S. & Muzatko, Steven, 2021. "Higher education spending and CPA exam performance," Journal of Accounting Education, Elsevier, vol. 55(C).
    4. Eames, Michael & Luttman, Suzanne & Parker, Susan, 2018. "Accelerated vs. traditional accounting education and CPA exam performance," Journal of Accounting Education, Elsevier, vol. 44(C), pages 1-13.
    5. Fogarty, Timothy J. & Reinstein, Alan & Sasmaz, Mary B., 2021. "Is academic performance a zero-sum game? Exploring the nexus between research and education outcomes of U.S. accounting programs," Advances in accounting, Elsevier, vol. 52(C).
    6. Athanasios MANDILAS & Dimitrios KOURTIDIS & Giannoula FLOROU & Stavros VALSAMIDIS, 2016. "Accounting Education And Research In Relation To Business Needs," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(3), pages 3-12.

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