The New World Order of Accounting Doctoral Education in the USA

• In Event: Teaching, Learning and Curriculum 1

Abstract

This paper reports on a surprisingly little recognized part of the shortfall of individuals to take positions in the US accounting academy. That the production of new doctorally trained faculty is not adequate to meet the demand for such individuals is well known. This is usually attributed to this insufficiency of total doctoral student production. However, another aspect of the supply-demand discrepancy is the increasing tendency for the available doctoral qualified candidates to fill positions outside the USA. This paper documents the extent to which US doctoral training is satisfying a world-wide need for accounting professors.

Author

• Timothy J Fogarty, Case Western Reserve University