Firm or Faculty? Evidence on Characteristics of German-speaking Accounting PhD Students and their Career Preferences

Markus Grottke, Christoph Pelger and Claudia Schmiedeberg

Accounting Education, 2013, vol. 22, issue 1, 66-84

Abstract: In this paper we focus on the choice that accounting doctoral students from the German-speaking area make, between a future career either in academia or business practice. Based on the results of an online survey, we show that prospective scholars exhibit certain characteristics of passionate researchers more pronouncedly than do future practitioners. The latter group, however, shows more interest in considering practical concerns in their research for the PhD. Furthermore, we show that the impact of institutional incentives is more widespread among future academics. Some implications are drawn for the relationship between research and practice and the future of the accounting academy.

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:taf:accted:v:22:y:2013:i:1:p:66-84

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DOI: 10.1080/09639284.2012.741427

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