Accounting program stakeholders

Article Abstract:

College-level accounting programs should always take into consideration the needs and concerns of their major stakeholders when making changes in response to the 150-hour requirement and corporate accounting demands. Each of these stakeholders, which are the accounting students and current and future employers, has issues and concerns that may be in conflict with others. For undergraduate degrees, smaller schools may simply strengthen their management accounting curriculum if they cannot meet the 150-hour public accounting requirement. Schools intending to satisfy the 150-hour CPA requirement can provide an undergraduate program for corporate accounting students or run a parallel 150-hour management accounting program. Those planning to provide a 150-our program with a master's degree should decide whether the degree should be accounting-specific or more generalized. The experience of John Carroll University should provide guidelines that others may follow.

Business and Secretarial Schools, Business & Secretarial Schools, Curricula, Business schools

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A career in accounting education

Article Abstract:

Management accountants typically do not feel comfortable with a career switch to teaching because of two main concerns: uncertainty about the process to acquire a doctorate (PhD) degree, and uncertainty over faculty salary. Accountants interested in accounting research and teaching should obtain a PhD. Obtaining a PhD typically will be a four to five year process of formal education. The major cost in obtaining a PhD comes from the potential earnings lost while in the program, but teaching assistantships are available for $700 to $1,000 per month for 10 to 12 months annually. In the area of compensation, in 1989 to 1990, over half of new PhDs expected to earn a minimum base salary of $51,000 for a nine month academic year.

Accountants

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