A Model of Individual Accounting Faculty Salaries

2013 ◽  
Vol 28 (3) ◽  
pp. 411-433 ◽  
Author(s):  
Elizabeth Dreike Almer ◽  
Michelle Bertolini ◽  
Julia L. Higgs

ABSTRACT: While much has been written about how to successfully manage an academic accounting career, to date, research has not considered how accounting academics can manage their career to impact their salary. The current study utilizes publicly available individual salary information for over 1,200 tenure-track faculty at over 100 of the largest accounting programs in U.S. public universities. Using this salary data, we create a model of accounting faculty salary using individual and institutional variables for top-ranked doctoral, other doctoral, and non-doctoral programs. Our results offer additional insights into accredited public university accounting faculty salaries beyond the Association to Advance Collegiate Schools of Business (AACSB) publications, which aggregate by public/private schools and accredited/non-accredited programs. We find that Brigham Young University (BYU) 20 faculty research ranking, a financial teaching/research emphasis, being a department chair, and having a named business school can be positively associated with salary, although the specific influence varies by type of program. There is generally a U-shaped relationship between salary and academic rank, but a negative relationship with length of employment at an institution and cost of living. A systems teaching/research emphasis is negatively associated with salary at other doctoral programs. We do not find that salary is associated with gender.

2014 ◽  
Vol 28 (2) ◽  
pp. 313-330 ◽  
Author(s):  
R. David Plumlee ◽  
Philip M. J. Reckers

SYNOPSIS: In 2005, an ad hoc committee appointed by the American Accounting Association (AAA) documented a crisis-level shortage of accounting Ph.D.s and recommended significant structural changes to doctoral programs (Kachelmeier, Madeo, Plumlee, Pratt, and Krull 2005). However, subsequent studies show that the shortage continues and the cumulative costs grow (e.g., Fogarty and Holder 2012; Brink, Glasscock, and Wier 2012). The Association to Advance Collegiate Schools of Business (AACSB) recently called for renewed attention to the problem (AACSB 2013b). We contribute to the literature by providing updated information regarding responses by doctoral programs and, from the eyes of potential candidates, of continuing impediments to solving the doctoral shortage. In this paper, we present information gathered through surveys of program administrators and master's and Accounting Doctoral Scholars Program (ADS) students. We explore (1) the cumulative impact of the Ph.D. shortage as of 2013, including its impact on accounting faculty composition, across different types of institutions, (2) negative student perceptions of Ph.D. programs and academic accounting careers, which discourage applicants from pursuing Ph.D. programs, and (3) impediments facing institutions in expanding doctoral programs.


2009 ◽  
Vol 111 (2) ◽  
pp. 443-479
Author(s):  
Dorothy E. Finnegan ◽  
Adrienne E. Hyle

Background/Context Faculty rank has been used variously as an independent variable to explore faculty attitudes and behaviors such as productivity, institutional commitment, and turnover, and as a dependent variable to establish the case for discrimination. As a sociological role, however, rank has been neglected. We know little about the competencies of the faculty who have earned their rank, and the presence of a connection between advancing through the ranks to the qualitative progression of professional mastery or expertise has yet to be investigated. This study begins this exploration through a review of the development of professional expertise among history faculty. Purpose/Objective/Research Question/Focus of Study As a result of personal experience and professional observations, our initial interest was to ascertain to what extent expertise is associated with rank. We assumed that assistant professors are by no means novices, rather, that they are less expert than professors. We wondered if explicit and differentiated expertise behaviors associated with the three primary ranks could be identified. In other words, to what extent is the acquisition of expert skill related to the progression through academic rank? Population/Participants/Subjects A random sample of 13 faculty members in history departments offering baccalaureate through doctoral programs from two institutions in the same Carnegie category (RU/H) served as participants. Research Design This is a qualitative two-site case study. Data Collection and Analysis Absent an applicable analytical model, we devised a nondirective interview outline that allowed us to probe faculty about the ways by which they think and execute their work, and we discuss the development of their confidence and conviction in research, publications, professional activities, and teaching. Throughout the interviews, we asked faculty to place their responses in the context of the rank in which the activity occurred. Findings/Results Although moving from one rank to another is a clean and discrete act or event, moving from one level of expertise to the next is not. Conclusions/Recommendations Although the interviews suggest that patterns exist by rank, we do not believe that rank is the sole or dominant force in this growth. Rather, as one might suspect, a combination of factors exist that propel and guide faculty toward control and confidence in their expertise. We still hold though that rank is a more important social role than the research would have us believe. Although it may be symbolic in nature, it is a signifier to professional colleagues, to students, to the public, and to the individual who has earned it that this person has achieved a certain level of expertise in his or her field.


2020 ◽  
Vol 35 (4) ◽  
pp. 75-86 ◽  
Author(s):  
Douglas M. Boyle ◽  
Dana R. Hermanson

ABSTRACT This essay addresses key needs for research in five areas related to developing and utilizing accounting faculty: faculty development (the backgrounds of who enters academia, how these individuals are trained in doctoral programs, and what advice is given to them), faculty management (the ongoing performance measurement and reward systems that are applied to individual faculty members), faculty portfolio (who provides administrative oversight, how workloads may vary across individuals, and how faculty are utilized), departmental culture (broader issues of culture), and academic freedom (the climate of academic freedom). Within each area, we pose research questions designed to provide faculty members and administrators with insights to enhance the development and utilization of accounting faculty.


2017 ◽  
Vol 6 (2) ◽  
pp. 116-127 ◽  
Author(s):  
Dilani Perera-Diltz ◽  
Jill Duba Sauerheber

Purpose Counselor educators graduating from accredited doctoral programs complete training in counseling, supervision, teaching, research, scholarship, leadership, and advocacy. The purpose of this paper is to investigate the valued components of doctoral degree training in counselor education among new graduates. Design/methodology/approach Recent graduates in full-time counselor education positions were surveyed using the Delphi method to determine which aspects of their doctoral training best prepared them for their current positions. Findings The participants valued or desired training in teaching, research, supervision, and potential mentorship. Research limitations/implications A serendipitous finding of the research was that mentorship, which was not a deliberate training feature, was highly valued by new counselor educators. Further research on which mentorship styles are best suited for counselor educator training is necessary. Continued training in teaching, research, and supervision is also necessary. Practical implications Some form of mentoring is desirable in counselor educator training programs to facilitate transition from year to year of doctoral study, as well as to assist transition from the role of student to faculty. Originality/value A desire to be mentored by faculty, specifically for students in counselor education doctoral programs, is revealed.


2014 ◽  
Vol 31 (2) ◽  
pp. 155-170 ◽  
Author(s):  
Kimberly A. Dunn ◽  
Karen L. Hooks ◽  
Mark J. Kohlbeck

ABSTRACT We investigate how accounting Ph.D. programs prepare future accounting professors to fulfill their teaching responsibilities. We collect data from 75 recent graduates about their perceptions of the pedagogy training provided by their Ph.D. programs and find that pedagogical knowledge and skills are primarily self-taught with most obtained from the process of teaching a course. The pedagogy training provided by accounting doctoral programs is perceived to cover important areas; however, on a relative basis, the amount of training is significantly less than its perceived importance. Novice teachers place highest value on training of skills that affect day-to-day teaching responsibilities. Analyses also suggest that best practices for teaching pedagogy include a separate course in university pedagogy combined with an apprenticeship-type model. Data Availability: The survey data and instrument used in this study are available upon request from the authors.


2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Nicholas Passalacqua ◽  
Elaine Chu ◽  
Marin Pilloud

This project examined the salaries of forensic anthropologists in the United States. Additionally, the salaries of forensic anthropologists employed in academia were compared to those of other academic anthropologists. The goal of this project was to develop baseline data in terms of salaries for forensic anthropologists while also examining various factors that may affect forensic anthropology salaries. Salary information is important because salary transparency narrows wage disparities, reduces favoritism and discrimination, increases the bargaining power of employees, and potentially causes employers to focus more on salary differentiation in terms of productivity and seniority; essentially, wage transparency generates greater equity among employees (Estlund 2014). In order to examine salaries in forensic anthropology, internet search engines were used to find open-access salary data for individuals currently listed as non-student members of the anthropology section of the American Academy of Forensic Sciences and/or the American Board of Forensic Anthropology. All variables were analyzed using random forest models. Results found that in all models, there were no differences in salary between men and women. Further, no significant differences were found between anthropology subfields in academia. Importantly, years since terminal degree was the most important variable affecting salary in all models, with academic rank being the most important variable for individuals employed in the academic sector. Further, these results demonstrate inconsistencies in pay for forensic anthropologists, especially for those working in the applied sector.


2018 ◽  
Vol 10 (1) ◽  
pp. 87-99
Author(s):  
Thomas E. Smith ◽  
Tyler Edison Carter ◽  
Philip J. Osteen ◽  
Lisa S. Panisch

Purpose This study builds on previous investigations on the scholarship of social work faculty using h-index scores. The purpose of this paper is to compare two methods of determining the excellence of social work doctoral programs. Design/methodology/approach This study compared rankings in 75 social work doctoral programs using h-index vs the US News and World Report (USNWR) list. The accuracy of predicting scholarly productivity from USNWR rankings was determined by joint membership in the same quantile block. Information on USNWR rankings, h-index, years of experience, academic rank, and faculty gender were collected. Regression analysis was used in creating a predictive model. Findings Only 39 percent of USNWR rankings accurately predicted which programs had their reputation and scholarly productivity in the same rating block. Conversely, 41 percent of programs had reputations in a higher block than their scholarly productivity would suggest. The regression model showed that while h-index was a strong predictor of USNWR rank (b=0.07, 95% CI: 0.05, 0.08), additional variance was explained by the unique contributions of faculty size (b=0.01, 95% CI: 0.01, 0.02), college age (b=0.002, 95% CI: <0.001, 0.003), and location in the southeast (b=−0.22, 95% CI: −0.39, −0.06). Originality/value For many programs, reputation and scholarly productivity coincide. Other programs have markedly different results between the two ranking systems. Although mean program h-indices are the best predictor of USNWR rankings, caution should be used in making statements about inclusion in the “top 10” or “top 20” programs.


2011 ◽  
Vol 18 (1) ◽  
Author(s):  
Kimberly E. Frank ◽  
D. Jordan Lowe ◽  
Georgia Smedley

This study provides evidence on how various stakeholder groups perceive faculty time is and should be allocated across teaching, research and service. To ascertain the priorities of various stakeholders, a questionnaire was administered to accounting professionals, accounting students, and taxpayers. Assistant professors were also surveyed to establish a benchmark for comparisons. Overall, the findings indicate a disparity between the perceptions of accounting professors and their stakeholders regarding time allocations. Suggestions on ways to mitigate these differences are offered.


2010 ◽  
Vol 3 (2) ◽  
pp. 75-88
Author(s):  
Thomas G. Black ◽  
Howard F. Turetsky

Our study examines the extent to which accounting faculty use web?based resources to augment classroom instruction.  Moreover, we explore the effects of the institutional factors of accounting accreditation and the existence of an accounting Ph.D. program on internet use by accounting academics toward enhancing pedagogy, while controlling for the individual factors of academic rank and gender. We find strong statistical inferences that accounting accreditation signifies an increase in the likelihood that accounting faculty utilize the internet to supplement pedagogy.  The presence of an accounting doctoral program, as well as the interactions of accreditation with the ranks of assistant and full professors, in addition to the female gender, are associated with an increase in the odds that faculty integrate the internet in their courses. 


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