首页 | 本学科首页   官方微博 | 高级检索  
     检索      


Further tales of the schism: US accounting faculty and practice credentials
Authors:Timothy J Fogarty  William H Black
Institution:1. Case Western Reserve University, Cleveland, OH 44106, United States;2. Emory University, Atlanta, GA 30322, United States
Abstract:The recent report of the Pathways Commission (American Accounting Association, 2012) contains 22 specific objectives pertaining to the improvement of accounting education. Several of these call for higher degrees of cooperation and collaboration between accounting academics and accounting practitioners. The fact that a schism of sorts has developed between these groups needs to be better understood if progress can be made in bridging that divide. This paper studies one aspect of this issue by focusing on the extent to which accounting academics hold practice credentials. Several hypotheses are offered to explore patterns whereas academics become less likely to share this critical designation with accounting practitioners. The paper suggests that practice credential differences might indicate divergent values and priorities that will pose an obstacle to the cooperation envisioned by the Pathways Commission. Suggestions for reform in ways that would benefit higher education are offered.
Keywords:Accounting faculty  Practice credentials  Academic-practitioner schism  Pathways Commission
本文献已被 ScienceDirect 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号