IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v61y2022ics074857512200032x.html
   My bibliography  Save this article

Accounting faculty’s pursuit of professional certifications: Pre- and post-terminal degree comparison

Author

Listed:
  • Bergner, Jason
  • Chen, Yining
  • Simerly, Melloney

Abstract

Using survey data collected from 536 U.S. accounting faculty, this study applies theories of extrinsic and intrinsic motivation to investigate the differences of two terminally degreed faculty groups (PreCerts v. PostCerts) in their motivations, perceived obstacles, and perceived benefits of pursuing a professional accounting certification. Among our findings, we find that faculty receiving a certification before their terminal degree (PreCerts) chose extrinsic factors more often than their PostCert counterparts. For example, PreCerts chose a job requirement as a motivation for obtaining a professional certification significantly more often. On the other hand, faculty who obtained their professional certification after their terminal degree (PostCerts) tended to choose more intrinsic-motivating items. With a trend of increasing non-certified Ph.D. faculty, we believe these results not only shed light on differing motivations for the two groups but can also serve current accounting departments in encouraging non-certified faculty to pursue a professional certification.

Suggested Citation

  • 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).
  • Handle: RePEc:eee:joaced:v:61:y:2022:i:c:s074857512200032x
    DOI: 10.1016/j.jaccedu.2022.100798
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S074857512200032X
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.jaccedu.2022.100798?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Njoku, Jonathan C. & van der Heijden, Beatrice I.J.M. & Inanga, Eno L., 2010. "Fusion of expertise among accounting faculty: towards an expertise model for academia in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 51-62.
    2. 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.
    3. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. D. Larry Crumbley & Donald L. Ariail & Amine Khayati, 2023. "How Should Cryptocurrencies Be Defined and Reported? An Exploratory Study of Accounting Professor Opinions," JRFM, MDPI, vol. 17(1), pages 1-18, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Fogarty, Timothy J., 2021. "What makes a successful academic accounting department? A multidimensional longitudinal analysis," Journal of Accounting Education, Elsevier, vol. 57(C).
    2. 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.
    3. 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).
    4. 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.
    5. Dixon, Keith, 2013. "Growth and dispersion of accounting research about New Zealand before and during a National Research Assessment Exercise: Five decades of academic journals bibliometrics," MPRA Paper 51100, University Library of Munich, Germany.
    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. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Post-Print hal-00650532, HAL.
    8. Camillo Lento & Naqi Sayed & Merridee Bujaki, 2018. "Sex role socialization and perceptions of student academic dishonesty by male and female accounting faculty," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 1-26, January.
    9. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Grenoble Ecole de Management (Post-Print) hal-00650532, HAL.
    10. 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).
    11. Fogarty, Timothy J., 2019. "Surrender Dorothy?: A commentary on Rebele and St. Pierre (2019)," Journal of Accounting Education, Elsevier, vol. 49(C).
    12. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
    13. Tucker, Basil P. & Lawson, Raef, 2020. "EMBAs perceived usefulness of academic research for student learning and use in practice," The British Accounting Review, Elsevier, vol. 52(5).
    14. 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).
    15. 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.
    16. 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).
    17. 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.
    18. Tucker, Basil P. & Tilt, Carol A., 2019. "‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    19. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:61:y:2022:i:c:s074857512200032x. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.