Aristocracy or Meritocracy? The Role of Elite Pedigree and Research Performance in New Accounting Faculty Placements

This paper investigates the influences of elitism and merit in new accounting faculty. Building on research showing that search committees value pedigree in hiring new faculty, we theorize both aristocratic (e.g., accessing or reinforcing elite networks) and meritocratic (e.g., signaling stronger future research potential) influences on the hiring of new accounting faculty. Using curriculum vitae from 381 Accounting Ph.D. Rookie Recruiting and Research Camps, we examine whether candidates graduating from elite accounting institutions place disproportionately higher than do their non-elite peers. Results suggest that elite pedigree predicts placement rank among candidates without favorable publication outcomes at top journals (e.g. acceptance or invitation to resubmit) but not among candidates with favorable publication outcomes. The results suggest joint and complex aristocratic (elite-based) and meritocratic (productivity-based) influences in new accounting faculty hiring.

Publication Benchmarking Data Based on Faculty Promoted at Institutions Ranked 200+

Although publication benchmarking studies for accounting faculty have been completed for highly ranked research institutions, there is not comparable data for the hundreds of smaller, less high profile, and less resource rich accounting programs. This study provides data for institutions that rank 200+ in the BYU accounting rankings. We take a sample of 50 institutions from this population to develop publication benchmarking for promotion to associate professor. We also provide insights on the timing of publications relative to promotion dates and compare these results to previous benchmarking studies. These results are useful for faculty at these institutions to inform their research efforts and to inform promotion and other decisions for faculty and administrators.

Efektifitas Pembelajaran Jarak Jauh Terhadap Kepuasan Proses Pembelajaran Di Prodi D3 Dan S1 Akuntansi Untidar

The purpose of this study is to analyze how distance learning can be used to achieve student satisfaction and to analyze that the implementation of distance learning is currently effective in achieving the objectives of the teaching and learning process during the current pandemic. The population of the study was all D3 and S1 students of Accounting, Faculty of Economics, Tidar University. The samples in this study were D3 and S1 Accounting students in semesters 1, 3 and 5 who were running their lectures. This study uses a combination of qualitative and quantitative research. The data collection technique used is in the form of a questionnaire using questionnaire that given to students to get an overview of the implementation of distance learning so far. In this quantitative analysis, the research variables are arranged descriptively by assessing the percentage of standard achievement in tabular form. The results of the implementation of distance learning by lecturers already had a variation or variety and the telegram learning media was the most widely used in the percentage of 87.6%. The ease of applying today's technology that makes learning media easily accessible to students is in the percentage of 55.9%. The level of student understanding of learning materials, information and deepening of material by 52.4% is currently effective in achieving the objectives of the Accounting teaching and learning process during the pandemic when it is 39%. Student satisfaction with distance learning that has been carried out during the pandemic is 40.2%. Kata kunci: distance learning, accounting, pandemic

Evaluating the Impact of the Accounting Doctoral Scholars Program on Academic Accounting in the US

The accounting establishment and AICPA Foundation responded to an inadequate supply of new accounting faculty by creating the Accounting Doctoral Scholars (ADS) program. Between 2009–2018, the $17 million program enabled 105 practitioners to become audit and tax faculty. Based on market data and an ADS participant survey, we find an increase in doctoral graduates at ADS and non-ADS schools relative to pre-ADS years, and unmet demand for audit has decreased after ADS, whereas tax remains in need. Compared to the market, ADS graduates experienced somewhat better placements by moving up to more prestigious strata and were more likely to place at schools with a doctoral program. Additionally, we present results for ADS students’ motivations, degree completion time, and differences between audit and tax participants. Our findings have important implications for academic accounting, business schools, regulators, and policymakers. We also provide important context for changes in market trends preceding COVID 19.

Accounting Faculty mental health: coping strategies against stress,

ABSTRACT This study sought to investigate which coping strategies are most frequently used by accounting faculty and how they can modulate the perceived stress. The higher education academic environment is filled with events that are stressful in nature; however, little effort, especially in the area of accounting, has been employed in seeking to understand and propose guidelines that can improve well-being and pleasure in the teaching profession. A coping strategy is a behavior that protects the individual from psychological damage related to problematic social experiences; it is through these behaviors that individuals manage their day-to-day experiences, thus helping to maintain their mental health. The discussion about the use of strategies for coping with stress lacks an approach in higher education institutions (HEIs), as it indicates that various strategies are being employed ineffectively and signals that three of the statistically significant strategies belong to the dimension of those focused on dysfunctional emotions. And, more seriously, of those three strategies, two (self-reproach and denial) have further contributed to increasing the perception of stress. The Teacher Stress Inventory (TSI), composed of 26 questions with a five-point Likert scale, and the Brief COPE (Coping Orientation to Problems Experienced Inventory), with 28 items and a four-point scale, were employed together with sociodemographic questions. An electronic questionnaire was sent to two thousand accounting faculty in Brazil. Altogether, 563 faculty members answered the questions. The analysis was conducted through association and multiple linear regression tests. It was verified that the average stress reported by the faculty members was 63% of the maximum TSI score, and the most prevalent strategies measured by the Brief COPE were planning, active coping, positive reinterpretation, use of instrumental support, self-reproach, and religion. Through linear regression estimation, it was concluded that two coping strategies (active coping and behavioral divestment) negatively moderated the faculty members’ stress, but two others (self-reproach and denial) raised their perception of stress. Moreover, it was discovered that the faculty members who were most vulnerable to stress use less adaptive coping strategies more intensely.

The Effect of Pressure, Opportunity, Rationalization, Gender, and Workload on The Action of Fraud

This research aims to test the effect of financial pressure, opportunity, rationalization (fraud triangle), gender, and workload on the action of fraud. The data used in this research is the primary data using questionnaires that were distributed to 60 respondents with the technique of sampling slovin. The respondent of this research is an academic community of regional work unit of Department of Accounting, Faculty of Economics and Business, Yogyakarta "Veteran" National Development University. This research using quantitive methods such as multiple linear regression analysis. This research found that the action of fraud is not affected by pressure, opportunity, rationalization, gender, and workload.

Pedagogical Practices of Accounting Departments Addressing AACSB Technology Requirements

Technology skills are essential for accounting professionals and should be equally important in the accounting curricula. Educational institutions measure technology-related curricular innovations in part through compliance with AACSB Standard A5. We investigate how institutions are preparing for accreditation review as it relates to technology in accounting curriculum by surveying AIS educators from 85 universities and examining efforts to meet the AACSB Standard A5 accreditation requirements. Quantitative results suggest that most institutions feel they are prepared but also contain some contradictory information that, when combined with qualitative feedback, raises questions about the degree of progress in technology integration. Common issues include a widespread lack of increased faculty training, an over-reliance on AIS classes to meet accreditation standards, and the inclusion of basic spreadsheet and visualization skills as "technology" or "data analytics." We provide a suggested pathway to improve accounting pedagogy as it relates to technology through phased curricular changes and issue a call for administrators to support increased accounting faculty technology training.