The comparative performance of MBAs vs. undergraduate accounting majors in public accounting

Article Abstract:

The performance of 54 MBA and 56 BA entry level accountants at public accounting firms was monitored over a nine year period. The purpose of the study was to determine whether MBAs performed better than undergraduates who had an accounting major. The characteristics used to determine performance were advancement, turnover, and salary increases. There were no significant differences between MBAs and BAs in turnover or salary increases, although MBAs did advance more rapidly. However, MBAs from leading business schools advanced faster and had lower turnover rates than the BAs and the other MBAs.

Usage, Master of business administration degree, Business education

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The information in discretionary outlays: advertising, research, and development

Article Abstract:

Research on the duration of benefits arising from discretionary outlays such as advertising, and research and development is described. Benefit duration information was derived from the sign and magnitude between forecast errors and abnormal stock returns. A theoretical benchmark for long lived assets was compared to market reaction to forecasting errors in advertising, research and development, and conventional expenses. Advertising was found to be a short lived asset while research and development was found to be long lived.

Finance, Industrial research, Advertising, Stock price forecasting, Business forecasting

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Factors contributing to published research by accounting faculties

Article Abstract:

Those characteristics that dominate the research environment of the academic accounting community associated with scholarly publication are investigated. Results of a questionnaire answered by 208 academic accountants indicate that access to a computer, reduced teaching load and committee assignments, and quality of fellow faculty members and students facilitated academic research. Questionnaire responses are analyzed in terms of doctoral granting and non-doctoral granting programs.

Scholarly publishing, United States, College teachers, College faculty

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