An Empirical Assessment of the Rise and Fall of Accounting as an Academic Discipline

2007 ◽  
Vol 22 (2) ◽  
pp. 137-161 ◽  
Author(s):  
Timothy J. Fogarty ◽  
Garen Markarian

The history of accounting as an academic discipline is a short one. Although the study of accounting in institutions of higher education is roughly coextensive with the rise of the business school, the need for a dedicated group of full-time faculty in this area is not as well established as other business disciplines. This paper pertains to the recent trajectory of the accounting professoriate. Disciplinary success should be evidenced by the broader recognition of importance of and high demand for its work, and the numerical increase of its practitioners. Although the value and importance of accounting is a maintained hypothesis within the field, how accepted this idea is in the business school is an empirical question. This paper illustrates the number and distribution of accounting faculty over a 20-year period through the consideration of a number of specific research questions. The results show that after a decade-long increase, the number of the full-time accountancy faculty in the U.S. in the last decade has declined. This decline is not uniform, but instead is patterned in ways that raise further doubts about the future of the discipline.

2020 ◽  
Vol 8 (4) ◽  
pp. 82
Author(s):  
Sandra L. Hanson ◽  
John K. White

This paper examines the cooperation and influences between Poland and the U.S on their respective dreams, including the influence of the American Dream on Polish Americans and their potential distinctness from those who remain in Poland. Attitudes involving the American Dream that are examined include beliefs about freedom, liberty, democracy, getting ahead, status/mobility, and inequality. Although scholars have compared these belief systems across countries, there has been no distinct focus on Poland and the U.S., and those who immigrate between these countries. A conceptual framework that combines the American Dream, American exceptionalism, and beliefs about inequality guides the research. Data from the General Social Survey and the World Values Survey are used to answer the research questions. Findings show that Polish Americans agree with other Americans on a majority of items measuring elements of the American Dream. However, Americans and Poles have significantly different opinions on each of the American Dream items. Usually, (but not always) it is Americans who are more supportive of the American Dream. When considering the three groups, Polish Americans, Americans, and Poles, our conclusions suggest a trend where Polish Americans are a hybrid of other Americans and Poles when it comes to their views on the Dream. However, the differences often run in the direction that Polish Americans’ views are more like other Americans and distinct from Poles. Conclusions and implications are provided within the historical context of the long history of cooperation between the U.S. and Poland in fights for freedom and democracy.


2018 ◽  
Vol 16 (1) ◽  
pp. 309-319
Author(s):  
Ruth Alas ◽  
Peeter Kross ◽  
Anto Liivat ◽  
Jaanika Saar

The current article is based on data from Dynama business games conducted in two Estonian institutions of higher education (Estonian Business School (EBS) and Estonian Entrepreneurship University of Applies Sciences) between years 2012 and 2016. The research questions that this paper attempts to explore look at the relationship between the results obtained by different teams in business game Dynama and their teams’ characteristics. The paper also shows how the volume of market research information used affects the results obtained by different teams in the business game. This research of implementational nature primarily helps to develop the teaching methods and basis for team composition in business game Dynama with the purpose of sup¬porting the course and achieving the learning outcomes in a more effective way. The research results may also be of interest to those who use and research business games as a teaching tool. The variables employed in this study enabled us to compare our research with that conducted by A.-E. Lerviks and M. Paltschik at Hanken School of Economics and Business Administration in 1982.


1970 ◽  
Vol 6 ◽  
pp. 149-170
Author(s):  
S. C. Neill

Everyone knows that the Christian world mission exists. Not everyone would be prepared to agree that the mission should be regarded as a fit subject for academic study.There is an interesting difference in the manner in which this question has been dealt with in Germany, in the United States, and in Britain.The Germans are the great theorists; it is not surprising that Germany was the first country to develop a full-scale theory of missions and to invent the unpleasing hybrid ‘missiology’. The first plan for academic teaching of missiology came from Karl Graul, director of the Leipzig mission, who in 1864 drew up a plan for such teaching in the university of Erlangen, and had actually delivered an admired introductory lecture on the subject. His early death made impossible the realization of the plans that he had drawn up. The first full-time professor of missions was Gustav Warneck, whose immense Missionslehre began to appear in 1897, the year in which its author was appointed as professor in the old pietistic university of Halle. Warneck the theorist was followed by the historian Julius Richter in Berlin. Richter was a typically German toiler, whose volumes on various regions of the earth are full of minutely accurate information, a little marred by the all too obvious view of the writer that only Germans understand how to carry out the task of mission, and that the British have never done anything but make mistakes in the political as well as in the religious field.


Author(s):  
Madhavi Murty

Abstract In this paper, I will discuss mentoring within the discipline of Communication by centering international scholars, who are translated as people of color in the U.S. and are engaged with questions drawn from the context of their nations of origin. How do you enable such a scholar to traverse boundaries – national and disciplinary with the selfassurance that ostensibly comes from feeling at home? Briefly discussing the history of the institutionalization of Communication as an academic discipline, I ask what it means to mentor scholars of color engaged with transnational work within a space that centers the nation-state as a bounded territory, in general and the U.S. in particular. Drawing on transnational and women of color feminist theorization and praxis, I also draw out the productive collaborations and relationships forged when mentoring reveals the processes through which the discipline reiterates its boundaries.


Author(s):  
Rosina Lozano

An American Language is a political history of the Spanish language in the United States. The nation has always been multilingual and the Spanish language in particular has remained as an important political issue into the present. After the U.S.-Mexican War, the Spanish language became a language of politics as Spanish speakers in the U.S. Southwest used it to build territorial and state governments. In the twentieth century, Spanish became a political language where speakers and those opposed to its use clashed over what Spanish's presence in the United States meant. This book recovers this story by using evidence that includes Spanish language newspapers, letters, state and territorial session laws, and federal archives to profile the struggle and resilience of Spanish speakers who advocated for their language rights as U.S. citizens. Comparing Spanish as a language of politics and as a political language across the Southwest and noncontiguous territories provides an opportunity to measure shifts in allegiance to the nation and exposes differing forms of nationalism. Language concessions and continued use of Spanish is a measure of power. Official language recognition by federal or state officials validates Spanish speakers' claims to US citizenship. The long history of policies relating to language in the United States provides a way to measure how U.S. visions of itself have shifted due to continuous migration from Latin America. Spanish-speaking U.S. citizens are crucial arbiters of Spanish language politics and their successes have broader implications on national policy and our understanding of Americans.


2016 ◽  
Vol 14 (2) ◽  
pp. 77-90
Author(s):  
Bill Imada

In recent years, data has shown that there has been significant growth in Asian American Pacific Islander-owned (AAPI) enterprises. Driven by demographic changes, related in large part to the history of immigration policy, the AAPI population has been growing, and this has been accompanied by AAPI innovators and entrepreneurs leaving greater marks on American society and the U.S. economy. This growth, however, is not without risks and threats. The legacy of being “othered” by mainstream society means that AAPI success in business and in the corporate landscape can be met with resentment and criticism. This article explores the history of AAPI entrepreneurship and current trends. It also examines the challenges that the community may continue to face and offers recommendations on how to ensure continued growth and expanded opportunities for AAPIs in business.


Author(s):  
D Samba Reddy

This article provides a brief overview of novel drugs approved by the U.S. FDA in 2016.  It also focuses on the emerging boom in the development of neurodrugs for central nervous system (CNS) disorders. These new drugs are innovative products that often help advance clinical care worldwide, and in 2016, twenty-two such drugs were approved by the FDA. The list includes the first new drug for disorders such as spinal muscular atrophy, Duchenne muscular dystrophy or hallucinations and delusions of Parkinson’s disease, among several others. Notably, nine of twenty-two (40%) were novel CNS drugs, indicating the industry shifting to neurodrugs. Neurodrugs are the top selling pharmaceuticals worldwide, especially in America and Europe. Therapeutic neurodrugs have proven their significance many times in the past few decades, and the CNS drug portfolio represents some of the most valuable agents in the current pipeline. Many neuroproducts are vital or essential medicines in the current therapeutic armamentarium, including dozens of “blockbuster drugs” (drugs with $1 billion sales potential).  These drugs include antidepressants, antimigraine medications, and anti-epilepsy medications. The rise in neurodrugs’ sales is predominantly due to increased diagnoses of CNS conditions. The boom for neuromedicines is evident from the recent rise in investment, production, and introduction of new CNS drugs.  There are many promising neurodrugs still in the pipeline, which are developed based on the validated “mechanism-based” strategy. Overall, disease-modifying neurodrugs that can prevent or cure serious diseases, such as multiple sclerosis, epilepsy, and Alzheimer’s disease, are in high demand. 


1988 ◽  
Author(s):  
Kathy Roe Coker ◽  
Carol E. Rios
Keyword(s):  

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