Lessons Not Learned: Why is There Still a Crisis-Level Shortage of Accounting Ph.D.s?

2014 ◽  
Vol 28 (2) ◽  
pp. 313-330 ◽  
Author(s):  
R. David Plumlee ◽  
Philip M. J. Reckers
Keyword(s):  
Student Perceptions ◽  
Structural Changes ◽  
Ad Hoc ◽  
Doctoral Programs ◽  
Cumulative Impact ◽  
Program Administrators ◽  
Accounting Faculty ◽  
Present Information ◽  
Different Types

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.

scholarly journals Ranking of Accounting Doctoral Programs Based on Student Ratings in Ratemyprofessors.com and the Effect of Formal Teaching Training on the Rankings

10.28945/4252 ◽  
2019 ◽  
Vol 14 ◽  
pp. 307-324
Author(s):  
Kam C Chan ◽  
Barbara R Farrell ◽  
Patricia Healy ◽  
Annie Wong
Keyword(s):  
Doctoral Students ◽  
Student Perceptions ◽  
Teaching Effectiveness ◽  
Doctoral Programs ◽  
Research Output ◽  
Doctoral Program ◽  
Student Ratings ◽  
Future Research ◽  
Doctoral Graduates ◽  
Program Administrators

Aim/Purpose: Although there are calls for better teaching training for accounting doctoral students, there are limited research findings on rankings of accounting doctoral programs based on the teaching effectiveness of their graduates. Background: There are two research objectives of this study. First, we rank the US accounting doctoral programs based on the student perceptions of the teaching effectiveness of their graduates using student ratings in ratemyprofessors.com. Second, we examine whether the ranking is associated with the presence of formal teaching training in the doctoral programs. Methodology: Overall quality ratings posted in ratemyprofessors.com are collected for 822 accounting professors who graduated in 2001-10 from 75 US accounting doctoral programs. The curriculum information is collected from the web pages of their doctoral programs. Contribution: This study fills two voids in the literature. Unlike previous accounting doctoral studies that rank programs based on the amount of research output of the graduates, this paper ranks programs based on the perceived teaching effectiveness of the graduates. It also adds insights into the importance of offering formal teaching training to doctoral students, which is called for by the AACSB. Findings: We find that the teaching ranking in this study is only mildly related to previous research rankings that were based on the research output of doctoral graduates. We also find that doctoral programs with higher rankings in this study are more likely to have formal teaching training in their programs. Recommendations for Practitioners: Given the findings in this study and the literature, accounting doctoral program administrators should incorporate or strengthen a formal teaching training component in doctoral programs. Recommendation for Researchers: There is a need for researchers on doctoral program evaluations to broaden their scope of assessment to include both teaching scholarship and research output of the doctoral graduates. Impact on Society: The findings in this study show that there is limited formal teaching training for accounting doctoral students, which is consistent with results in the literature of other fields. This study echoes the calls for more training on how to teach to improve the teaching ability of the graduates. When doctoral graduates become more effective professors, the learning outcome among college students can be improved as a result. Future Research: Future research can explore other better and more direct measures of teaching effectiveness in the evaluation of the accounting doctoral graduates and the accounting doctoral programs. The effect and the methods of more innovative pedagogical training on doctoral students can also be examined.

Student perceptions of multicultural training and program climate in clinical psychology doctoral programs.

2020 ◽  
Vol 14 (4) ◽  
pp. 293-307
Author(s):  
Samantha J. Gregus ◽  
Kimberly T. Stevens ◽  
Nicholas P. Seivert ◽  
Raymond P. Tucker ◽  
Jennifer L. Callahan
Keyword(s):  
Student Perceptions ◽  
Clinical Psychology ◽  
Doctoral Programs ◽  
Multicultural Training ◽  
Psychology Doctoral

Studies on the Behavior Some Paints in Electro-insulating Fluid Based on Vegetable Esters

2018 ◽  
Vol 69 (5) ◽  
pp. 1139-1144
Author(s):  
Iosif Lingvay ◽  
Adriana Mariana Bors ◽  
Livia Carmen Ungureanu ◽  
Valerica Stanoi ◽  
Traian Rus
Keyword(s):  
Structural Changes ◽  
Oxidation Processes ◽  
High Oleic ◽  
Painting Materials ◽  
Insulating Paper ◽  
Different Types ◽  
Mechanism And Kinetics ◽  
Kinetics Of ◽  
Natural Ester

For the purpose of using three different types of painting materials for the inner protection of the transformer vats, their behavior was studied under actual conditions of operation in the transformer (thermal stress in electro-insulating fluid based on the natural ester in contact with copper for electro-technical use and electro-insulating paper). By comparing determination of the content in furans products (HPLC technique) and gases formed (by gas-chromatography) in the electro-insulating fluid (natural ester with high oleic content) thermally aged at 130 �C to 1000 hours in closed glass vessels, it have been found that the presence the investigated painting materials lead to a change in the mechanism and kinetics of the thermo-oxidation processes. These changes are supported by oxygen dissolved in oil, what leads to decrease both to gases formation CO2, CO, H2, CH4, C2H4 and C2H6) and furans products (5-HMF, 2-FOL, 2 -FAL and 2-ACF). The painting materials investigated during the heat treatment applied did not suffer any remarkable structural changes affecting their functionality in the electro-insulating fluid based on vegetable esters.

Enhanced thermal stability and lifetime of epoxy nanocomposites using covalently functionalized clay: experimental and modelling

2015 ◽  
Vol 39 (3) ◽  
pp. 2269-2278 ◽  
Author(s):  
Omid Zabihi ◽  
Hamid Khayyam ◽  
Bronwyn L. Fox ◽  
Minoo Naebe
Keyword(s):  
Thermal Stability ◽  
Thermal Degradation ◽  
Structural Changes ◽  
Epoxy Nanocomposites ◽  
Degradation Model ◽  
Different Types

Relationship between thermal degradation model of epoxy nanocomposites containing different types of modified nanoclay and their structural changes is explained.

scholarly journals ULTRAVIOLET SPECTROSCOPY AND ITS PHARMACEUTICAL APPLICATIONS- A BRIEF REVIEW

2018 ◽  
Vol 11 (2) ◽  
pp. 59 ◽  
Author(s):  
Dipali M Atole ◽  
Hrishikesh H Rajput
Keyword(s):  
Simultaneous Equation ◽  
Ratio Method ◽  
Isosbestic Point ◽  
Complex Matrix ◽  
Spectrophotometric Methods ◽  
Factor Method ◽  
Absorbance Ratio ◽  
Present Information ◽  
Different Types ◽  
Absorbance Difference

 Rapid and easy analytical methods are needed due to increasing number of multicomponent formulations, biotherapeutic products and samples of complex matrix in que. Number of Ultraviolet (UV) spectrophotometric methods used for these purpose. Different types of UV spectrometric methods developed on the basis of principle of additivity, absorbance difference, processing absorption spectra. The aim of this review is to present information on simultaneous equation method, difference spectrophotometry, derivative spectrophotometry, absorbance ratio spectra, derivative ratio spectra, successive ratio - derivative spectra, Q-absorbance ratio method, absorptivity factor method, dual wavelength method, absorption factor method, multivariate chemometric methods, and isosbestic point method. A brief summary on theories, mathematical background and some applications of these methods are presented here.

Research Initiatives in Accounting Education: Developing and Utilizing Faculty

2020 ◽  
Vol 35 (4) ◽  
pp. 75-86 ◽  
Author(s):  
Douglas M. Boyle ◽  
Dana R. Hermanson
Keyword(s):  
Academic Freedom ◽  
Doctoral Programs ◽  
Faculty Members ◽  
Accounting Education ◽  
Accounting Faculty ◽  
Departmental Culture ◽  
Development And Utilization ◽  
Research Questions ◽  
Administrative Oversight ◽  
Research Initiatives

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.

The development and implementation of a new medical biology major including physiology

2015 ◽  
Vol 39 (2) ◽  
pp. 67-75 ◽  
Author(s):  
Barbara E. Goodman ◽  
Karen L. Koster ◽  
David L. Swanson
Keyword(s):  
South Dakota ◽  
Ad Hoc ◽  
Doctoral Programs ◽  
Howard Hughes Medical Institute ◽  
Medical Institute ◽  
Biomedical Sciences ◽  
Medical College ◽  
Curriculum Review ◽  
The University ◽  
Science Departments

In response to the Howard Hughes Medical Institute/Association of American Medical Colleges Scientific Foundations for Future Physicians (SFFP) report and a concern for better preparing undergraduates for future doctoral programs in the health professions, the deans of the College of Arts and Sciences and Division of Basic Biomedical Sciences of Sanford School of Medicine of the University of South Dakota formed an ad hoc Premedical Curriculum Review Committee with representatives from the science departments and medical school. The Committee began by reviewing the university's suggested premedical curriculum and matching it to the proposed competencies from the SFFP to document duplications and deficiencies. The proposed changes in the Medical College Admission Test for 2015 were also evaluated. The Committee proposed a stronger premedical curriculum, with the development of some new courses, including an inquiry-based physiology course with team-based learning, to more fully address SFFP competencies. These analyses convinced the university that a new major would best help students achieve the competencies and prepare them for admission exams. Thus, a new Medical Biology major was proposed to the South Dakota Board of Regents and accepted for its initial offering in 2012. The new major has been broadly advertised to future students and is successful as a recruiting tool for the university. This article details the process of evaluating the curriculum and designing the new major, describes some of the difficulties in its implementation, and reviews outcomes from the new major to date.

Repair Costs of Existing RC Buildings Damaged by the L'Aquila Earthquake and Comparison with FEMA P-58 Predictions

2018 ◽  
Vol 34 (1) ◽  
pp. 237-263 ◽  
Author(s):  
Ciro Del Vecchio ◽  
Marco Di Ludovico ◽  
Stefano Pampanin ◽  
Andrea Prota
Keyword(s):  
Ad Hoc ◽  
Mediterranean Area ◽  
Seismic Events ◽  
L’Aquila Earthquake ◽  
Rc Buildings ◽  
Building Stock ◽  
Nonstructural Components ◽  
Repair Costs ◽  
2009 L’Aquila Earthquake ◽  
Different Types

Recent seismic events are a unique opportunity to monitor and collect details of direct repair costs and the downtimes associated with massive reconstruction processes. This paper focuses on the actual repair costs of five RC buildings damaged by the 2009 L'Aquila earthquake. The repair costs for structural and nonstructural components that experienced different types of earthquake damage are discussed and then used as a benchmark for the predictions. The comparison at both the building and component levels revealed that the FEMA P-58 methodology is suitable, in general, for application to different types of building stock. Ad hoc upgrades to the FEMA fragility database for components that are typical of the Mediterranean area are required. When implementing the proposed modifications, a reasonable level of consistency is achieved in terms of actual and predicted repair costs (differences in the range of 30–48%). A discussion on the actual repair costs and the main differences with the predicted costs for infills and partitions, structural subassemblies, floor finishes, and other acceleration-sensitive nonstructural components is provided, along with suggestions for further improving.

Cooperative Learning in International Relations

2010 ◽  
Author(s):  
Steven L. Lamy
Keyword(s):  
Cooperative Learning ◽  
International Relations ◽  
Ad Hoc ◽  
Specific Task ◽  
Learning Group ◽  
Learning Techniques ◽  
The World ◽  
Different Types ◽  
Research Findings ◽  
Research Questions

Cooperative learning is a means of providing opportunities for students to work together in an effort to accomplish an assigned intellectual task. There are different types of cooperative learning. In formal settings, students may stay in a learning group for several sessions in order to achieve a specific task. More informal cooperative learning situations usually are temporary or ad hoc groups that are formed by professors to facilitate some form of discussion and learning. In a cooperative learning class, it is important to clearly explain the pedagogical purposes and the required procedures of the course. Instructors should explain how an active learning course works and the responsibilities students have in this kind of course. An effective cooperative learning course demands the instructor’s active participation, as they must monitor the groups, answer research questions, and generally guide the direction of the course discussions. Though there are disadvantages and criticisms against cooperative learning, the study of international relations in particular can benefit from this method. The study of international relations is defined by problems and challenges that are interdisciplinary. Students thus need to be prepared for research and problem-solving in a variety of issue areas. Cooperative learning techniques that provide for the sharing of expertise and research findings with peers provide students with skills that are critical for success in the world today.

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