Further tales of the schism: US accounting faculty and practice credentials

Timothy J. Fogarty and William H. Black

Journal of Accounting Education, 2014, vol. 32, issue 3, 223-237

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 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:32:y:2014:i:3:p:223-237

DOI: 10.1016/j.jaccedu.2014.07.001

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