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Understanding the Accounting Faculty Shortage

It is clear that an accounting faculty shortage poses a significant threat to the accounting profession and needs to be further studied to identify its causes and potential solutions.

Stadium Seats

This paper is a study to investigate practitioners’ perceptions of the accounting faculty shortage and helps determine factors that might encourage active practitioners to transition into academia.

  • Respondents to the associated survey indicate an awareness of some degree of faculty shortage, but it appears they might not fully realize the critical nature of the shortage.
  • A potential mechanism for increasing the supply of accounting educators would be to tap the large pool of accounting practitioners as a source of potential new accounting faculty.  

Key Insights:

Practitioners represent an important potential source of new accounting faculty. The three most compelling reasons that attract them to a full-time career in academia are:

  • Flexibility in work schedule.
  • Satisfaction from helping students.
  • Participating in developing the profession through educating young professionals.

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