An Analysis of the Accounting Doctoral Industry: Observations and Unanswered Questions

Authors

  • Amelia Annette Baldwin University of Arkansas - Fort Smith
  • Carol E. Brown Oregon State University

Keywords:

Labor market, accounting doctoral graduates, professors, education

Abstract

The shortage of doctoral graduates in accounting is evidence of a problem in the industry as a whole. While demand is up for all accounting graduates, supply is insufficient. This article examines the academic accounting industry as a whole, using a macro perspective to analyze data about doctoral graduates and programs, in order to identify positive and negative attributes of the market and identify further areas for inquiry. Uniquely detailed data on U.S. accounting doctoral graduates 1987-2006 are used in the analysis. Specific trends are identified and future avenues for research are also addressed.

Author Biography

Amelia Annette Baldwin, University of Arkansas - Fort Smith

Amelia Annette Baldwin is the Neal Pendergraft Professor of Accounting in the College of Business at the University of Arkansas - Fort Smith. She has been teaching and researching accounting and business issues since 1987. She has published over 40 refereed research articles, several professional articles, as well as a monograph and a textbook.

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Published

2010-12-14

Issue

Vol. 1 No. 1 (2010)

Section

ABR Journal Articles

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