Management And Accounting Web

Bishop, C. C., D. M. Boyle, R. R. Clune and D. R. Hermanson. 2012. A different model for doctoral education in accounting and auditing: Student and faculty reflections. Current Issues in Auditing 6(1): A1-A16.

Summary by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Advice for Ph.D. Students and New Faculty | Educations Issues Main Page

The purpose of this paper is to discuss four AACSB-accredited non-traditional doctoral programs in accounting along with the authors' experiences in the programs. The programs are at Case Western, Georgia State, Kennesaw State, and Pace.

Case Western offers a Doctor of Management with tuition of $150,000 for a three year lockstep program designed for practicing executives with 15 years of experience and a graduate degree.

Georgia State has a three-year Executive Doctorate in Business that cost $103,000 and is focused on applying research methods to real-world business problems.

Kennesaw State's three-year Doctor in Business Administration cost $90,000 and requires entering students to have at least 10 years of experience.

The program at Pace is a Doctor of Professional Studies, cost $60,000, and requires one night class per week and one Friday class per month.

Characteristics of the Four Non-Traditional Doctoral Programs - Adapted from Table 1
University Degree, Area and Tuition Schedule
Case Western
Started in 1995 in Cleveland, OH
D.M. - 3 year
Doctor of Management -Management - $150,000
4 on site residencies and 2 auxiliary sessions each semester + 2 summer research residencies
Georgia State
Started in 2009 in Atlanta, GA
E.D.B. - 3 year Executive Doctorate in Business - Management - $103,000 24 days per year in 3-day weekends
Kennesaw State
Started in 2009 in Kennesaw, GA
D.B.A. - 3 year
Doctor of Business Administration - Accounting, Management, Marketing - $90,000
2 to 4-day weekends per month 10 months per year
Pace
Started in 1972 in New York, NY
D.P.S. - 4 year
Doctor of Professional Studies in Business - 2 areas from Finance, International Business, International Economics, Management, and Marketing - $60,000
1 Friday per month and 1 night class per week for first 3 years

The four authors provide more information about each of these programs. The first three authors were students in the doctoral programs. Hermanson teaches in the DBA program at Kennesaw State. (CIA Link).

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Other Articles related to the Accounting Doctoral Shortage and Opportunities to Teach Accounting

AACSB International. 2003. Sustaining Scholarship in Business Schools. AACSB.

Albrecht, W. S. and R. J. Sack. 2000. Accounting Education: Charting the Course through a Perilous Future. Accounting education Series (16): American Accounting Association.

Behn, B. K., G. A. Carnes, G. W. Krull Jr, K. D. Stocks and P. M. J. Reckers.2008. Accounting Doctoral Education - 2007 A Report of the Joint AAA/APLG/FSA Doctoral Education Committee. Issues in Accounting Education (August): 357-367.

Bergner, J. 2009. Pursuing a Ph.D. in accounting: Walking in with your eyes open: Here's how the doctoral track looks through the eyes of one student. Journal of Accountancy web-exclusive article. (Mentioned in the March issue as an AICPA resource on page 40). (JOA Link).

Beyer, B., D. Herrmann, G. K. Meek and E. T. Rapley. 2010. What it means to be an accounting professor: A concise career guide for doctoral students in accounting. Issues in Accounting Education (May): 227-244. (Summary).

Bishop, C. C., D. M. Boyle, B. W. Carpenter and D. R. Hermanson. 2016. Transitioning into academia: A new pathway for practitioners. Journal of Accountancy (March): 48-53.  (JOA Link).

Bonner, P. 2010. New pathways to accounting excellence. Journal of Accountancy (October): 56-60. (Interview with Pathways Commission Chair Bruce Behn related to charting a national higher education strategy for the next generation of accountants).

Bonner, P. 2012. Bolstering the future of accounting education. Journal of Accountancy (October): 38-39.

Boyle, D., D. Hermanson and M. Mensah. 2011. Addressing the accounting and auditing faculty shortage: Practitioners' perceptions of academia. Current Issues in Auditing 5(1): A70-A85.

Boyle, D. M., B. W. Carpenter, D. R. Hermanson and M. O. Mensah. 2013. The accounting doctorate shortage: Opportunities for practitioners. Strategic Finance (May): 30-36. (Note).

Campbell, T. L., J. R. Hasselback, R. H. Hermanson and D. H. Turner. 1990. Retirement demand and the market for accounting doctorates. Issues in Accounting Education (Fall): 209-221.

Gary, R. F., C. A. Denison and M. L. Bouillon. 2011. Can obtaining an accounting Ph.D. provide a positive financial return? Issues in Accounting Education (February): 23-38. (Summary).

Grasso, L. 2008. The accounting Ph.D. shortage: Crisis or opportunity? Cost Management (March/April): 15-25. (Note).

Hunt, S. C., T. V. Eaton and A. Reinstein. 2009. Accounting faculty job search in a seller's market. Issues in Accounting Education (May): 157-185.

Kachelmeier, S. J., S. Madeo, D. Plumlee, J. H. Pratt, G. Krull and G. Thornton. 2005. Report of the AAA/AAPLG Ad Hoc Committee to assess the Supply and Demand for Accounting Ph.D.s. A joint project of the American Accounting Association and the Accounting Programs Leadership Group. (Note).

Leslie, D. W. 2008. Accounting Faculty in U.S. Colleges and Universities: Status and Trends, 1993-2004. A Report of the American Accounting Association. American Accounting Association. (Note).

Martin, J. R. Not dated. Notes to those considering an Accounting Ph.D. Management And Accounting Web.  http://maaw.info/ArticleSummaries/NotesforAccountingPhDStudents.htm

Martin, J. R. Not dated. The accounting doctoral shortage and opportunities to teach accounting. Management And Accounting Web. http://maaw.info/ArticleSummaries/ArtSumAccountingDoctoralShortage.htm

Martin, J. R. 2016. AACSB International 2013 and 2016. 2012-2013 and 2015-2016 Salary Survey Reports: Executive Summary. AACSB. Management And Accounting Web. http://maaw.info/ArticleSummaries/ArtSumAACSB2013SalaryReports.htm

McNair, C. J. and B. Richards. 2008. Unintended consequences: Death of the teacher-scholar. Cost Management (January/February): 21-28. (Summary).

Meyer, M. J. and P. L. Titard. 2000. Those who can ... teach. Want to exchange your Palm Pilot for a blackboard, get a PhD and go back to college as a teacher? The time to do it is now. Journal of Accountancy. (July): 49-58. (Note).

Meyers, R. 2006. Teaching for the love of it. Journal of Accountancy (June): 30-38.

Plumlee, R. D., S. J. Kachelmeier, S. A. Madeo, J. H. Pratt and G. Krull. 2006. Assessing the shortage of accounting faculty. Issues in Accounting Education (May): 113-125.

Reigle, D. 2008. Trends in the Supply of Accounting Graduates and the Demand for Public Accounting Recruits. AICPA.

Ruff, M., J. C. Thibodeau and J. C. Bedard. 2009. A profession's response to a looming shortage: Closing the gap in the supply of accounting faculty. Journal of Accountancy (March): 36-41.

The Pathways Commission. 2012. The Pathways Commission on Higher Education: Charting a National Strategy for the Next Generation of Accountants. American Accounting Association and American Institute of CPAs. (Note).

Trapnell, J. E., N. Mero, J. R. Williams and G. W. Krull, Jr. 2009. The accounting doctoral shortage: Time for a new model. Issues in Accounting Education (November): 427-432. (Note).