Manajemen | Fakultas Ekonomi Universitas Maritim Raja Ali Haji joeb.83.4.202-206
Journal of Education for Business
ISSN: 0883-2323 (Print) 1940-3356 (Online) Journal homepage: http://www.tandfonline.com/loi/vjeb20
Professional Interaction, Relevant Practical
Experience, and Intellectual Contributions at
Nondoctoral AACSB-Accredited Accounting
Programs
Barry P. Arlinghaus
To cite this article: Barry P. Arlinghaus (2008) Professional Interaction, Relevant Practical
Experience, and Intellectual Contributions at Nondoctoral AACSB-Accredited Accounting
Programs, Journal of Education for Business, 83:4, 202-206, DOI: 10.3200/JOEB.83.4.202-206
To link to this article: http://dx.doi.org/10.3200/JOEB.83.4.202-206
Published online: 07 Aug 2010.
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ProfessionalInteraction,RelevantPractical
Experience,andIntellectualContributions
atNondoctoralAACSB-Accredited
AccountingPrograms
BARRYP.ARLINGHAUS
MIAMIUNIVERSITY
OXFORD,OHIO
ABSTRACT.Inthisarticle,theauthor
discussesasurveyoffacultymembersat
nondoctoralAACSB-accreditedaccounting
programsintheUnitedStates.Thepurpose
ofthesurveywastodeterminetheenvironmentforprofessionalinteractionand
relevantexperienceinlightofinstitutional
demandsforintellectualcontributions.The
findingsshowthattheexpectedvolume
ofpublicationandrelativeemphasison
discipline-based(basic)scholarshiphave
increased,leavinglesstimeforinteraction,
relevantexperience,andotheraspectsof
facultyworkload.
Keywords:facultyworkload,intellectual
contributions,professionalinteraction
Copyright©2008HeldrefPublications
202
JournalofEducationforBusiness
T
he Association to Advance Collegiate Schools of Business International(AACSB;2005a)requiresthat
an appropriate number of accounting
faculty in each program hold professional certification. The standards also
requirethatallaccountingfacultymembers have professional interaction and
that the accounting faculty members,
asawhole,haveaportfolioofrelevant
experience.Isurveyedfacultymembers
at institutions with AACSB accounting accreditation but without doctoral
programs in accounting (Arlinghaus,
2002). Schools with doctoral programs
inaccountinghaveamissionthatplaces greater emphasis on the creation of
knowledge through original research
(AACSB, 2005a). In contrast, faculty
at schools without doctoral programs
in accounting can arguably place less
emphasis on this type of scholarship
andmorefocusonappliedscholarship,
instructionaldevelopment,involvement
in professional organizations, interaction with practitioners, and obtaining
relevantexperience.
The results of my study in spring
2001 (Arlinghaus, 2002), when I conducted a survey similar to the one I
conducted in 2006, suggested that the
expectation for the volume of publication at nondoctoral programs at the
majorityofrespondents’institutionshad
increased over the 5 years since 1996
forbothtenuredanduntenuredfaculty.
Furthermore, the relative emphasis on
basic scholarship also increased. This
increasemeantthatthefacultymembers
devotedmoretimetoresearchactivities
thatleadtopublication.
Background
Since my survey in spring 2001, the
operating environment for accounting
programs has changed. At the time,
accounting faculty members were only
beginning to discuss the ramifications
oftheAlbrechtandSack(2000)report
on the state of accounting education.
Albrecht and Sack alerted educators to
the growing irrelevancy of accounting
education, the declining number and
quality of accounting majors, and the
changingbusinessenvironment.Intheir
recommendations, Albrecht and Sack
stated that “faculty must have consulting,internship,residency,orotherrealworld experiences that allow them to
understandthekindsandpaceofchangestakingplace”(p.65).
Widelypublicizedaccountingfailures
in2001and2002werefollowedbythe
enactmentoftheSarbanes-OxleyActof
2002anditscreationofthePublicCompanyAccountingOversightBoard.This
legislation included sweeping sections
on corporate governance and enhanced
financialdisclosuresthathavehadasignificantimpactonaccountingandbusiness education. Increased attention to
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theauditofinternalcontrols,inparticular,hasnotonlyaffectedwhateducators
teachinaccountingandauditingbuthas
alsocreatedasignificantincreaseinthe
demand for accounting graduates and
accountingenrollments(Myers,2005).
The curriculum proposal of the
National Association of State Boards
of Accountancy (NASBA) indicated
that academicians need to listen to
the profession and pay more attention
to accounting curriculum (Reckers,
2006). NASBA proposed changes to
therequirementstotaketheCPAexam
that not only increased the number of
credithoursbutalsoprescribedspecific
courses.
The growing shortage of accounting
faculty members with doctoral degrees
(Plumlee,Kachelmeir,Madeo,Pratt,&
Krull, 2005) is another factor affecting
the operating environment of accounting programs since the 2001 survey.
Educators and researchers have yet to
determine how this shortage affects
accountingprogramsintermsoftherelativemixofdoctoralandprofessionally
qualifiednondoctoralfaculty,workload
(teaching,research,andservice)offaculty,andtheabilityoffacultytoprovide
an accounting education that addresses
thechangingbusinessenvironment.
Standards
The AACSB standards (AACSB,
2005a) that address faculty composition and qualifications have a significant impact on how faculty members
spendtheirtimeonactivitiesnotdirectly related to teaching and curriculum.
Standard 34 requires that the accountingfacultyhaveasufficientnumberof
facultymemberswhoholdprofessional
credentials or certifications consistent
withprogramobjectivesandeachindividual’s teaching and research responsibilities. Standard 36 has two parts:
The accounting faculty must maintain
a portfolio of relevant experience, and
all accounting faculty members must
demonstrateongoingprofessionalinteractions.The nature and extent of these
interactions depend on the accounting
program’s mission and vary by institution. The accounting program should
have a planning process in place that
ensures compliance with the standard.
Standard 35 requires the accounting
faculty to be actively involved in makingintellectualcontributionsconsistent
with the program’s mission. Standard
31 requires that the accounting program’s mission statement include the
production of intellectual contributions
that advance the knowledge and practice of accounting through disciplinebased (basic) scholarship, contributions to practice (applied scholarship),
and learning and pedagogical research
(instructionaldevelopment).Intellectual
contributions are needed for faculty to
maintaincurrencyandrelevancyandfor
the program to achieve its mission. A
facultymembercanloseeitheracademic or professional qualification if the
facultymemberhasnotmadesufficient
intellectual contributions. The nature
and extent of faculty intellectual contributions needed to maintain currency
and relevancy can differ from what is
neededforacross-sectionofthefaculty
to enable the accounting program to
achieveitsmission.
Contributions to practice influence
professionalpractice.Theyincludearticlespublishedinpractice-orientedjournals, published reports on consulting,
developmentanddeliveryofcontinuing
professional education, and developmentofdiscipline-basedpracticetools.
Pedagogical research includes development of new course materials, creationofteachingaids,andresearchand
experimentation with pedagogy.A mix
of these activities, assuming they are
related to a faculty member’s teaching
disciplineandsignificantinamountand
scope,willenableafacultymemberto
maintainstatusasacademicallyorprofessionally qualified.The driving force
iscurrencyandrelevanceofknowledge
in one’s discipline and in accounting
andbusinessingeneral.
Thismixofscholarlyactivities,however, will not necessarily enable the
accounting program to achieve its missionifmostfacultymembersarerelying
ontheseactivitiestomaintaintheirstatus.
Toachievetheirmission,mostaccounting programs must have some faculty
memberswhoareworkingondisciplinebasedscholarshipthatcontributestothe
theory or knowledge base of accounting.Suchscholarshipmaybepublished
in practice-oriented journals but more
likely are published in academics-
orientedjournals.Theappropriateoutlets
vary by accounting discipline and by
programmission.
ResearchQuestions
Giventhechangesintheexpectations
foraccountingprograms,Iupdatedmy
2001 study (Arlinghaus, 2002) on the
environment for professional interactionandrelevantpracticalexperiencein
accounting programs. In this article, I
reportanddiscusstheresultsofasurvey
I conducted in spring 2006, which is
similartomy2001surveybutwiththe
addition of several questions regarding
facultyperceptionsofthecongruencyof
theirprograms’planningandprocesses
with the mission. I also compare the
2006 survey results with the results of
the2001study.
Research Question 1 (RQ1): Has the
expectationforvolumeofpublicationby
untenuredfacultycontinuedtoincrease?
RQ2: Has the expectation for volume of
publication by tenured faculty continued
toincrease?
RQ3:Hastherelativeemphasisondiscipline-based(basic)scholarshipbyuntenuredfacultycontinuedtoincrease?
RQ4: Has the relative emphasis on discipline-based (basic) scholarship by tenuredfacultycontinuedtoincrease?
RQ5: Are business school accounting
units’ expectations, planning, and processes with regard to intellectual contributionscongruentwiththemission?
METHOD
Similartothe2001study,Iobtained
thedatathroughamailsurvey.Imailed
thequestionnaireinspring2006tofaculty members at nondoctoral AACSBaccredited accounting programs in the
UnitedStates.OnJanuary23,2006,the
AACSB Web site (2005b) listed 163
accredited accounting programs in the
United States. According to Prentice
Hall’s(2006)AccountingFacultyDirectoryfor2006–2007,57oftheseoffered
doctoralprogramsinaccounting.
Imailedsurveyinstrumentsto1,155
facultymembersat106accreditednondoctoral accounting programs. In total,
357 faculty members responded to the
2006survey,a30.9%responserate.In
2001, I mailed questionnaires to 1,128
March/April2008
203
accounting faculty members at 93 programsandhada24.5%responserate.
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ProfileofRespondents
Muchaswiththe2001survey,facultyfromabroadcross-sectionofschools
responded. Respondents were asked to
indicatetheAmericanAccountingAssociation(AAA)regionandthesizeofthe
metropolitanareainwhichtheirschool
waslocated.Thepercentagesofrespondents by region were as follows: MidAtlantic(11.0%),Mid-Western(27.2%),
Northeast (6.5%), Ohio (9.0%), Southeast (24.1%), Southwest (8.4%), and
Western(13.8%).(Readersnotfamiliar
with the AAA should note that Ohio
hastheuniquestatusofhavingitsown
region.)Thepercentagesofrespondents
by metropolitan area size were as follows:lessthan50,000(20.1%),50,001
to100,000(14.2%),100,001to200,000
(11.0%), 200,001 to 500,000 (15.0%),
500,001to1,000,000(7.9%)andmore
than1,000,000(31.8%).
Respondents were asked to indicate
their school’s size as measured by the
number of students graduating in academicyear2005–2006.Thepercentagesofstudentsbynumberofundergraduate business majors were as follows:
less than 1,001 (55.3%), 1,001–2,000
(27.1%),andmorethan2,000(17.6%).
Percentages of students by number
of undergraduate accounting majors
were 101 (43.8%), 101–150 (27.2%),
151–200 (15.2%), and 200 (13.8%).
The majority (93.4%) of respondents’
schools had one or more master’slevel graduate program in accounting.
Approximately89%oftherespondents
indicatedthattheirschoolhadAACSB
accounting accreditation for more than
5years.
Facultymemberswerefromacrosssectionofteachingdisciplines.Thepercentages of respondents by primaryteachingdisciplinewereasfollows:audit
(15.3%), financial (36.1%), governmentalornonprofit(4.2%),managerial
(20.6%), systems (7.9%), tax (15.0%),
and other (0.9%). Approximately 48%
were professors, 35% were associate
professors,and17%wereassistantprofessors.Ofall,81%oftherespondents
held tenure. Of all respondents, 25%
were women and 75% were men. Per204
JournalofEducationforBusiness
centagesofrespondentsbyagewereas
follows: under 36 years (3.4%), 36–45
years (19.3%), 46–55 years (29.7%),
andover55years(47.6%).
2002).Table1showsmeanresponsesto
thequestionsabouthowtheexpectation
forvolumeofpublicationbyuntenured
and tenured faculty had changed over
the previous 5 years. The mean values
indicatethat5yearsearlierthefaculty,
onaverage,heldtheperceptionthatthe
expectation for volume of publication
had increased over the past 5 years
(since1996).In2006,facultyperceived
thattheirexpectationhadincreasedover
the5yearssince2001.
Table 2 shows the summary of the
responses regarding perceived change
in expectation for the volume of publication by untenured faculty according to professional rank. Perceptions
regarding the expectation for volume
ofpublicationbyuntenuredfacultydiffered significantly depending on the
respondent’spoisition.Thepercentages
of those who perceived that the expectation had increased significantly were
19.4%ofprofessors,28.7%ofassociate
professors,and36.8%ofassistantprofessors. The percentages of those who
perceivedtheexpectationhadincreased
were 43.5% of professors, 45.9% of
associate professors, and 35.1% of
assistantprofessors.
Only 2 of the assistant professors
who had perceived that the expectation had increased or significantly increased held tenure. Ten of the
professors and associate professors
who responded that their institution’s
expectation had increased or significantly increased did not hold tenure.
Perceptionsregardingtheexpectation
for volume of publication by tenured
faculty were similar regardless of
RESULTS
Aninstitution’sexpectationforintellectual contributions has direct impact
on the time available for professional
interactions,involvementinprofessionalorganizations,andobtainingrelevant
experience. If teaching and institutional service loads remain constant, then
increasedexpectationsforresearchwill
resultinlesstimeforprofessionalinteraction, service to the profession, and
relevant experience. In both the 2006
and the 2001 surveys, I asked questionsabouttheinstitution’sexpectation
for volume of publication and relative
emphasis on discipline-based (basic)
research.
ResearchQuestions1and2
Almost68%of354respondentsindicatedthattheirinstitution’sexpectation
forvolumeofpublicationbyuntenured
faculty members had increased or significantly increased over the previous
5years.Likewise,63%of353respondents believed that their institution’s
expectation for volume of publications
by tenured faculty had increased or
increased significantly over the previous5years.
The findings indicate that the
increased expectation for volume of
publication by both untenured and
tenured faculty was more pronounced
thanitwas5yearsearlier(Arlinghaus,
TABLE1.MeanFacultyPerceptionsofInstitutionalExpectationsfor
IntellectualContributions
2006survey
2001survey
Statistic
M
n
M
n
T
Pa
df
Publicationvolumeuntenured
Publicationvolumetenured
Discipline-baseduntenured
Discipline-basedtenured
2.1
2.2
2.2
2.4
354
353
351
350
2.2
2.3
2.5
2.7
274
273
273
272
2.1
2.8
5.0
4.8
0.0
0.0
0.0
0.0
582
591
597
584
Note.ParticipantsrespondedonaLikertscalerangingfrom1(increasedsignificantly)
to5(decreasedsignificantly).
a
P=P(T≤t),twotailed.
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position. Table 2 shows the summary
ofresponsesbyposition.
TABLE2.FacultyPerceptionsofInstitutionalExpectationsforPublications
ResearchQuestions3and4
Almost 57% of 351 respondents
indicatedthattheirinstitution’srelative
emphasis on discipline-based (basic)
scholarshipforuntenuredfacultymembershadeitherincreasedorsignificantly increased over the previous 5 years.
Approximately49%of350respondents
believed that their institution’s relative
emphasis on discipline-based research
bytenuredfacultyhadeitherincreased
orincreasedsignificantlyoverprevious
5years.
The increased relative emphasis on
discipline-based scholarship by both
untenured and tenured faculty was
more pronounced in 2006 than it was
inthe2001study.Table1showsmean
responses to the questions about how
therelativeemphasisforuntenuredand
tenured faculty had changed over the
previous 5 years. The means indicate
thatin2001faculty,onaverage,heldthe
perception that their school’s relative
emphasis on discipline-based scholarship had increased over the 5 years
since 1996. In 2006, faculty perceived
that the emphasis had increased more
sincethe2001survey.
Perceptions regarding increased
emphasis on discipline-based research
for untenured faculty members differed significantly depending on the
respondent’s position. A greater percentageofassociateprofessorsbelieved
the emphasis had increased than the
percentage of professors holding this
perception. An even larger percentage
of assistant professors perceived that
the emphasis had increased than the
percentageofassociateprofessorswho
believedtheirinstitution’semphasishad
shiftedtowarddiscipline-basedscholarship.Asignificantlygreaterpercentage
of both assistant and associate professors than of professors believed that
their institution’s relative emphasis on
discipline-based scholarship had also
increasedfortenuredfacultymembers.
Table 3 shows the summary of these
responses.
The relative emphasis on disciplinebased scholarship by both untenured
and tenured faculty was more pro-
Position
Increased
significantly
n
%
Increased
n
%
Same
n
%
Total
63
31
16
110
37.1
25.4
28.1
31.5
170
122
57
349
70
35
23
128
40.7
28.5
41.1
36.5
172
123
56
351
Expectationsforuntenuredfacultya
Professor
Associateprofessor
Assistantprofessor
Total
33
35
21
89
19.4
28.7
36.8
25.5
74
56
31
150
43.5
45.9
35.1
43.0
Expectationsfortenuredfacultyb
Professor
Associateprofessor
Assistantprofessor
Total
26
27
8
61
15.1
21.9
14.3
17.3
76
61
25
162
44.2
49.6
44.6
46.1
a 2
χ (4,N=349)=10.2281,p=.0368.Chi-squaretestwasconductedwithoutthefiveresponsesin
thedecreasedanddecreasedsignificantlycolumnsbecauseofthelownumberofexpectedcounts.
Another3respondentsdidnotanswerthequestion.bχ2(4,N=351)=6.1167,p=.1906.Chisquaretestwasconductedwithoutthetworesponsesinthedecreasedanddecreasedsignificantly
columnsbecauseofthelownumberofexpectedcounts.Another4respondentsdidnotanswerthe
question.
TABLE3.FacultyPerceptionsofInstitutionalExpectationsfor
Discipline-BasedScholarship
Rank
Increased
significantly
n
%
Increased
n
%
Same
n
%
Total
88
43
15
146
51.8
36.1
26.8
42.3
170
119
56
345
98
48
24
170
58.0
40.0
44.4
49.6
169
120
54
343
Expectationsforuntenuredfacultya
Professor
Associateprofessor
Assistantprofessor
Total
31
32
21
84
18.2
26.9
37.5
24.3
51
44
20
115
30.0
37.0
35.7
33.3
Expectationsfortenuredfacultyb
Professor
Associateprofessor
Assistantprofessor
Total
25
18
4
47
14.8
15.0
7.4
13.7
46
54
26
126
27.2
45.0
48.2
36.7
χ (4,N=345)=15.8912,p=.0032.Chi-squaretestwasconductedwithoutthe6responses
inthedecreasedanddecreasedsignificantlycolumnsbecauseofthelownumberofexpected
counts.These6plusthe345(notedinTable2)equalsthe351whorespondedtothequestion.
Another6respondentsdidnotanswerthequestion.
b 2
χ (4,N=343)=15.0882,p=.0045.Chi-squaretestwasconductedwithoutthe7responses
inthedecreasedanddecreasedsignificantlycolumnsbecauseofthelownumberofexpected
counts.These7plusthe343(notedinTable2)equalsthe350whorespondedtothequestion.
Another7respondentsdidnotanswerthequestion.
a 2
nounced than it was 5 years earlier.
Table 4 shows mean responses to the
questions about their institution’s relative emphasis on discipline-based
research for tenure and promotion for
2006and2001surveys.Themeanvalues indicate that in 2001 faculty, on
average, held the perception that their
institution’s emphasis on discipline-
based scholarship had increased over
March/April2008
205
TABLE4.FacultyPerceptionsofInstitutionalExpectationsforDiscipline-
BasedScholarshipforTenureandPromotion
2006survey 2001survey
M
n
M
n
T
Pa
df
2.1
2.1
2.8
2.8
356
354
356
354
2.7
2.7
3.4
3.4
275
275
275
275
5.6
6.7
5.8
5.8
0.0
0.0
0.0
0.0
553
558
603
609
Statistic
Somediscipline-basedfortenure
Somediscipline-basedforpromotion
Primarilydiscipline-basedfortenure
Primarilydiscipline-basedforpromotion
Note.ParticipantsrespondedonaLikertscalerangingfrom1(stronglyagree)to5(stronglydisagree).
P=P(T≤t),twotailed.
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a
the5yearssince1996.In2006,faculty
members believed that the shift over
the 5 years since 2001 was even more
pronounced.
ResearchQuestion5
Approximately 58% of 356 respondents agreed or strongly agreed that
theiraccountingunithadclearlystated
expectations to guide faculty in the
successful production of a portfolio
of intellectual contributions. Almost
66% of 356 respondents agreed or
strongly agreed that their accounting
unit had a clearly defined process to
evaluate individual faculty members’
input in terms of intellectual contributions. Approximately 62% of 355
respondentsindicatedthattheyagreed
orstronglyagreedthattheiraccounting
unit’s expectation in terms of mix of
intellectual contributions in a faculty
member’s portfolio, for the faculty as
a whole, was consistent with the mission of the accounting program and
achievement of its educational objectives.Table5showsasummaryofthe
responsestothesequestions.
DISCUSSION
The findings of the 2006 and 2001
studies indicate a continually increasing focus on intellectual contributions
at AACSB nondoctoral accounting
programs. Increased expectations for
research,inbothvolumeandemphasis,
comeatatimewhenthebusinesscommunity and the accounting profession
aredemandingthatfacultyhaveamore
real-worldorientation.
An institution’s expectation for intellectual contributions has a significant
impact on how a faculty member allocatestimeamongteaching,research,and
service. The greater the expectation in
terms of either the nature or the extent
ofintellectualcontributions,particularly
if reinforced by salary adjustments and
promotionandtenurestandards,theless
likely are faculty members to have the
time to devote to professional interactionsandobtainrelevantexperience.
Just as research and teaching are not
mutuallyexclusive,neitherareresearchand
real-world knowledge of accounting and
business.Somefacultymembersarecurrentintheirdisciplineandunderstandreal-
TABLE5.FacultyPerceptions(inPercentages)ofInstitutionalCongruency
RelatedtoExpectations,Processes,andMission
Response
Stronglyagree
Agree
Neutral
Disagree
Stronglydisagree
Total
206
Clearlystated
expectations
(n=356)
16.85
40.73
14.89
20.51
7.02
100.00
JournalofEducationforBusiness
Processto
evaluate
(n=356)
Expectationin
termsofmix
(n=355)
19.66
46.07
12.64
14.33
7.30
100.00
18.03
44.51
20.00
13.23
4.23
100.00
world issues because of their discipline-
based research.Yet, other faculty members are conversant with current practice
becauseoftheirinteractionandpracticeorientedscholarship.
Provosts, deans, and department
chairs need to recognize that the portfolio approach espoused by AACSB
standardsmaybethebestwaytooptimize faculty productivity and achieve
theinstitution’smission.Thisapproach
is particularly relevant as institutions
face a shortage of doctoral faculty and
the task of keeping older faculty current and productive. Professional interaction, relevant experience, and published research all contribute in their
own ways to achieving the accounting
unit’smission.
NOTES
Dr. Barry P. Arlinghaus’s research interests
aretheorganizationandoperationofthetaxfunctionoflargecorporations,taxproblemsofclosely
heldbusinesses,andaccountingeducation.
Correspondence concerning this article should
be addressed to Dr. Barry P.Arlinghaus, Farmer
SchoolofBusiness,MiamiUniversity,310Laws
Hall,Oxford,OH45056.
E-mail:[email protected]
REFERENCES
Association to Advance Collegiate Schools of
BusinessInternational(AACSB).(2005a).Eligibilityproceduresandstandardsforaccountingaccreditation.Tampa,FL:Author.
AssociationtoAdvanceCollegiateSchoolsofBusinessInternational(AACSB).(2005b).Accreditation: Schools accredited in accounting—
ordered by name. Retrieved January 23, 2006,
from http://www.aacsb.edu/General/InstLists.
asp?lid=4
Albrecht,W.S.,&Sack,R.J.(2000).Accounting
education:Chartingthecoursethroughaperilous future. American Accounting Association
Accounting Education Series (Vol. 16). Sarasota,FL:AmericanAccountingAssociation.
Arlinghaus, B. P. (2002). The environment for
professional interaction and relevant practical
experience in AACSB-accredited accounting
programs. Journal of Education for Business,
78,38–45.
Myers,R.(2005).Accountingeducationchanges
course.JournalofAccountancy,200,108–113.
Plumlee, D., Kachelmeier, S. J., Madeo, S. A.,
Pratt, J. H., & Krull, G. (2005). Report of the
AAA/AAPLG ad hoc committee to assess the
supplyanddemandforaccountingPhDs.Sarasota,FL:AmericanAccountingAssociationand
theAccountingProgramsLeadershipGroup.
PrenticeHall.(2006).Accountingfacultydirectory.
UpperSaddleRiver,NJ:Author.
Reckers, P. M. J. (2006). Perspectives on the
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204,§404,116Stat.(2002).
ISSN: 0883-2323 (Print) 1940-3356 (Online) Journal homepage: http://www.tandfonline.com/loi/vjeb20
Professional Interaction, Relevant Practical
Experience, and Intellectual Contributions at
Nondoctoral AACSB-Accredited Accounting
Programs
Barry P. Arlinghaus
To cite this article: Barry P. Arlinghaus (2008) Professional Interaction, Relevant Practical
Experience, and Intellectual Contributions at Nondoctoral AACSB-Accredited Accounting
Programs, Journal of Education for Business, 83:4, 202-206, DOI: 10.3200/JOEB.83.4.202-206
To link to this article: http://dx.doi.org/10.3200/JOEB.83.4.202-206
Published online: 07 Aug 2010.
Submit your article to this journal
Article views: 10
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Full Terms & Conditions of access and use can be found at
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Date: 11 January 2016, At: 23:07
Downloaded by [Universitas Maritim Raja Ali Haji] at 23:07 11 January 2016
ProfessionalInteraction,RelevantPractical
Experience,andIntellectualContributions
atNondoctoralAACSB-Accredited
AccountingPrograms
BARRYP.ARLINGHAUS
MIAMIUNIVERSITY
OXFORD,OHIO
ABSTRACT.Inthisarticle,theauthor
discussesasurveyoffacultymembersat
nondoctoralAACSB-accreditedaccounting
programsintheUnitedStates.Thepurpose
ofthesurveywastodeterminetheenvironmentforprofessionalinteractionand
relevantexperienceinlightofinstitutional
demandsforintellectualcontributions.The
findingsshowthattheexpectedvolume
ofpublicationandrelativeemphasison
discipline-based(basic)scholarshiphave
increased,leavinglesstimeforinteraction,
relevantexperience,andotheraspectsof
facultyworkload.
Keywords:facultyworkload,intellectual
contributions,professionalinteraction
Copyright©2008HeldrefPublications
202
JournalofEducationforBusiness
T
he Association to Advance Collegiate Schools of Business International(AACSB;2005a)requiresthat
an appropriate number of accounting
faculty in each program hold professional certification. The standards also
requirethatallaccountingfacultymembers have professional interaction and
that the accounting faculty members,
asawhole,haveaportfolioofrelevant
experience.Isurveyedfacultymembers
at institutions with AACSB accounting accreditation but without doctoral
programs in accounting (Arlinghaus,
2002). Schools with doctoral programs
inaccountinghaveamissionthatplaces greater emphasis on the creation of
knowledge through original research
(AACSB, 2005a). In contrast, faculty
at schools without doctoral programs
in accounting can arguably place less
emphasis on this type of scholarship
andmorefocusonappliedscholarship,
instructionaldevelopment,involvement
in professional organizations, interaction with practitioners, and obtaining
relevantexperience.
The results of my study in spring
2001 (Arlinghaus, 2002), when I conducted a survey similar to the one I
conducted in 2006, suggested that the
expectation for the volume of publication at nondoctoral programs at the
majorityofrespondents’institutionshad
increased over the 5 years since 1996
forbothtenuredanduntenuredfaculty.
Furthermore, the relative emphasis on
basic scholarship also increased. This
increasemeantthatthefacultymembers
devotedmoretimetoresearchactivities
thatleadtopublication.
Background
Since my survey in spring 2001, the
operating environment for accounting
programs has changed. At the time,
accounting faculty members were only
beginning to discuss the ramifications
oftheAlbrechtandSack(2000)report
on the state of accounting education.
Albrecht and Sack alerted educators to
the growing irrelevancy of accounting
education, the declining number and
quality of accounting majors, and the
changingbusinessenvironment.Intheir
recommendations, Albrecht and Sack
stated that “faculty must have consulting,internship,residency,orotherrealworld experiences that allow them to
understandthekindsandpaceofchangestakingplace”(p.65).
Widelypublicizedaccountingfailures
in2001and2002werefollowedbythe
enactmentoftheSarbanes-OxleyActof
2002anditscreationofthePublicCompanyAccountingOversightBoard.This
legislation included sweeping sections
on corporate governance and enhanced
financialdisclosuresthathavehadasignificantimpactonaccountingandbusiness education. Increased attention to
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theauditofinternalcontrols,inparticular,hasnotonlyaffectedwhateducators
teachinaccountingandauditingbuthas
alsocreatedasignificantincreaseinthe
demand for accounting graduates and
accountingenrollments(Myers,2005).
The curriculum proposal of the
National Association of State Boards
of Accountancy (NASBA) indicated
that academicians need to listen to
the profession and pay more attention
to accounting curriculum (Reckers,
2006). NASBA proposed changes to
therequirementstotaketheCPAexam
that not only increased the number of
credithoursbutalsoprescribedspecific
courses.
The growing shortage of accounting
faculty members with doctoral degrees
(Plumlee,Kachelmeir,Madeo,Pratt,&
Krull, 2005) is another factor affecting
the operating environment of accounting programs since the 2001 survey.
Educators and researchers have yet to
determine how this shortage affects
accountingprogramsintermsoftherelativemixofdoctoralandprofessionally
qualifiednondoctoralfaculty,workload
(teaching,research,andservice)offaculty,andtheabilityoffacultytoprovide
an accounting education that addresses
thechangingbusinessenvironment.
Standards
The AACSB standards (AACSB,
2005a) that address faculty composition and qualifications have a significant impact on how faculty members
spendtheirtimeonactivitiesnotdirectly related to teaching and curriculum.
Standard 34 requires that the accountingfacultyhaveasufficientnumberof
facultymemberswhoholdprofessional
credentials or certifications consistent
withprogramobjectivesandeachindividual’s teaching and research responsibilities. Standard 36 has two parts:
The accounting faculty must maintain
a portfolio of relevant experience, and
all accounting faculty members must
demonstrateongoingprofessionalinteractions.The nature and extent of these
interactions depend on the accounting
program’s mission and vary by institution. The accounting program should
have a planning process in place that
ensures compliance with the standard.
Standard 35 requires the accounting
faculty to be actively involved in makingintellectualcontributionsconsistent
with the program’s mission. Standard
31 requires that the accounting program’s mission statement include the
production of intellectual contributions
that advance the knowledge and practice of accounting through disciplinebased (basic) scholarship, contributions to practice (applied scholarship),
and learning and pedagogical research
(instructionaldevelopment).Intellectual
contributions are needed for faculty to
maintaincurrencyandrelevancyandfor
the program to achieve its mission. A
facultymembercanloseeitheracademic or professional qualification if the
facultymemberhasnotmadesufficient
intellectual contributions. The nature
and extent of faculty intellectual contributions needed to maintain currency
and relevancy can differ from what is
neededforacross-sectionofthefaculty
to enable the accounting program to
achieveitsmission.
Contributions to practice influence
professionalpractice.Theyincludearticlespublishedinpractice-orientedjournals, published reports on consulting,
developmentanddeliveryofcontinuing
professional education, and developmentofdiscipline-basedpracticetools.
Pedagogical research includes development of new course materials, creationofteachingaids,andresearchand
experimentation with pedagogy.A mix
of these activities, assuming they are
related to a faculty member’s teaching
disciplineandsignificantinamountand
scope,willenableafacultymemberto
maintainstatusasacademicallyorprofessionally qualified.The driving force
iscurrencyandrelevanceofknowledge
in one’s discipline and in accounting
andbusinessingeneral.
Thismixofscholarlyactivities,however, will not necessarily enable the
accounting program to achieve its missionifmostfacultymembersarerelying
ontheseactivitiestomaintaintheirstatus.
Toachievetheirmission,mostaccounting programs must have some faculty
memberswhoareworkingondisciplinebasedscholarshipthatcontributestothe
theory or knowledge base of accounting.Suchscholarshipmaybepublished
in practice-oriented journals but more
likely are published in academics-
orientedjournals.Theappropriateoutlets
vary by accounting discipline and by
programmission.
ResearchQuestions
Giventhechangesintheexpectations
foraccountingprograms,Iupdatedmy
2001 study (Arlinghaus, 2002) on the
environment for professional interactionandrelevantpracticalexperiencein
accounting programs. In this article, I
reportanddiscusstheresultsofasurvey
I conducted in spring 2006, which is
similartomy2001surveybutwiththe
addition of several questions regarding
facultyperceptionsofthecongruencyof
theirprograms’planningandprocesses
with the mission. I also compare the
2006 survey results with the results of
the2001study.
Research Question 1 (RQ1): Has the
expectationforvolumeofpublicationby
untenuredfacultycontinuedtoincrease?
RQ2: Has the expectation for volume of
publication by tenured faculty continued
toincrease?
RQ3:Hastherelativeemphasisondiscipline-based(basic)scholarshipbyuntenuredfacultycontinuedtoincrease?
RQ4: Has the relative emphasis on discipline-based (basic) scholarship by tenuredfacultycontinuedtoincrease?
RQ5: Are business school accounting
units’ expectations, planning, and processes with regard to intellectual contributionscongruentwiththemission?
METHOD
Similartothe2001study,Iobtained
thedatathroughamailsurvey.Imailed
thequestionnaireinspring2006tofaculty members at nondoctoral AACSBaccredited accounting programs in the
UnitedStates.OnJanuary23,2006,the
AACSB Web site (2005b) listed 163
accredited accounting programs in the
United States. According to Prentice
Hall’s(2006)AccountingFacultyDirectoryfor2006–2007,57oftheseoffered
doctoralprogramsinaccounting.
Imailedsurveyinstrumentsto1,155
facultymembersat106accreditednondoctoral accounting programs. In total,
357 faculty members responded to the
2006survey,a30.9%responserate.In
2001, I mailed questionnaires to 1,128
March/April2008
203
accounting faculty members at 93 programsandhada24.5%responserate.
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ProfileofRespondents
Muchaswiththe2001survey,facultyfromabroadcross-sectionofschools
responded. Respondents were asked to
indicatetheAmericanAccountingAssociation(AAA)regionandthesizeofthe
metropolitanareainwhichtheirschool
waslocated.Thepercentagesofrespondents by region were as follows: MidAtlantic(11.0%),Mid-Western(27.2%),
Northeast (6.5%), Ohio (9.0%), Southeast (24.1%), Southwest (8.4%), and
Western(13.8%).(Readersnotfamiliar
with the AAA should note that Ohio
hastheuniquestatusofhavingitsown
region.)Thepercentagesofrespondents
by metropolitan area size were as follows:lessthan50,000(20.1%),50,001
to100,000(14.2%),100,001to200,000
(11.0%), 200,001 to 500,000 (15.0%),
500,001to1,000,000(7.9%)andmore
than1,000,000(31.8%).
Respondents were asked to indicate
their school’s size as measured by the
number of students graduating in academicyear2005–2006.Thepercentagesofstudentsbynumberofundergraduate business majors were as follows:
less than 1,001 (55.3%), 1,001–2,000
(27.1%),andmorethan2,000(17.6%).
Percentages of students by number
of undergraduate accounting majors
were 101 (43.8%), 101–150 (27.2%),
151–200 (15.2%), and 200 (13.8%).
The majority (93.4%) of respondents’
schools had one or more master’slevel graduate program in accounting.
Approximately89%oftherespondents
indicatedthattheirschoolhadAACSB
accounting accreditation for more than
5years.
Facultymemberswerefromacrosssectionofteachingdisciplines.Thepercentages of respondents by primaryteachingdisciplinewereasfollows:audit
(15.3%), financial (36.1%), governmentalornonprofit(4.2%),managerial
(20.6%), systems (7.9%), tax (15.0%),
and other (0.9%). Approximately 48%
were professors, 35% were associate
professors,and17%wereassistantprofessors.Ofall,81%oftherespondents
held tenure. Of all respondents, 25%
were women and 75% were men. Per204
JournalofEducationforBusiness
centagesofrespondentsbyagewereas
follows: under 36 years (3.4%), 36–45
years (19.3%), 46–55 years (29.7%),
andover55years(47.6%).
2002).Table1showsmeanresponsesto
thequestionsabouthowtheexpectation
forvolumeofpublicationbyuntenured
and tenured faculty had changed over
the previous 5 years. The mean values
indicatethat5yearsearlierthefaculty,
onaverage,heldtheperceptionthatthe
expectation for volume of publication
had increased over the past 5 years
(since1996).In2006,facultyperceived
thattheirexpectationhadincreasedover
the5yearssince2001.
Table 2 shows the summary of the
responses regarding perceived change
in expectation for the volume of publication by untenured faculty according to professional rank. Perceptions
regarding the expectation for volume
ofpublicationbyuntenuredfacultydiffered significantly depending on the
respondent’spoisition.Thepercentages
of those who perceived that the expectation had increased significantly were
19.4%ofprofessors,28.7%ofassociate
professors,and36.8%ofassistantprofessors. The percentages of those who
perceivedtheexpectationhadincreased
were 43.5% of professors, 45.9% of
associate professors, and 35.1% of
assistantprofessors.
Only 2 of the assistant professors
who had perceived that the expectation had increased or significantly increased held tenure. Ten of the
professors and associate professors
who responded that their institution’s
expectation had increased or significantly increased did not hold tenure.
Perceptionsregardingtheexpectation
for volume of publication by tenured
faculty were similar regardless of
RESULTS
Aninstitution’sexpectationforintellectual contributions has direct impact
on the time available for professional
interactions,involvementinprofessionalorganizations,andobtainingrelevant
experience. If teaching and institutional service loads remain constant, then
increasedexpectationsforresearchwill
resultinlesstimeforprofessionalinteraction, service to the profession, and
relevant experience. In both the 2006
and the 2001 surveys, I asked questionsabouttheinstitution’sexpectation
for volume of publication and relative
emphasis on discipline-based (basic)
research.
ResearchQuestions1and2
Almost68%of354respondentsindicatedthattheirinstitution’sexpectation
forvolumeofpublicationbyuntenured
faculty members had increased or significantly increased over the previous
5years.Likewise,63%of353respondents believed that their institution’s
expectation for volume of publications
by tenured faculty had increased or
increased significantly over the previous5years.
The findings indicate that the
increased expectation for volume of
publication by both untenured and
tenured faculty was more pronounced
thanitwas5yearsearlier(Arlinghaus,
TABLE1.MeanFacultyPerceptionsofInstitutionalExpectationsfor
IntellectualContributions
2006survey
2001survey
Statistic
M
n
M
n
T
Pa
df
Publicationvolumeuntenured
Publicationvolumetenured
Discipline-baseduntenured
Discipline-basedtenured
2.1
2.2
2.2
2.4
354
353
351
350
2.2
2.3
2.5
2.7
274
273
273
272
2.1
2.8
5.0
4.8
0.0
0.0
0.0
0.0
582
591
597
584
Note.ParticipantsrespondedonaLikertscalerangingfrom1(increasedsignificantly)
to5(decreasedsignificantly).
a
P=P(T≤t),twotailed.
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position. Table 2 shows the summary
ofresponsesbyposition.
TABLE2.FacultyPerceptionsofInstitutionalExpectationsforPublications
ResearchQuestions3and4
Almost 57% of 351 respondents
indicatedthattheirinstitution’srelative
emphasis on discipline-based (basic)
scholarshipforuntenuredfacultymembershadeitherincreasedorsignificantly increased over the previous 5 years.
Approximately49%of350respondents
believed that their institution’s relative
emphasis on discipline-based research
bytenuredfacultyhadeitherincreased
orincreasedsignificantlyoverprevious
5years.
The increased relative emphasis on
discipline-based scholarship by both
untenured and tenured faculty was
more pronounced in 2006 than it was
inthe2001study.Table1showsmean
responses to the questions about how
therelativeemphasisforuntenuredand
tenured faculty had changed over the
previous 5 years. The means indicate
thatin2001faculty,onaverage,heldthe
perception that their school’s relative
emphasis on discipline-based scholarship had increased over the 5 years
since 1996. In 2006, faculty perceived
that the emphasis had increased more
sincethe2001survey.
Perceptions regarding increased
emphasis on discipline-based research
for untenured faculty members differed significantly depending on the
respondent’s position. A greater percentageofassociateprofessorsbelieved
the emphasis had increased than the
percentage of professors holding this
perception. An even larger percentage
of assistant professors perceived that
the emphasis had increased than the
percentageofassociateprofessorswho
believedtheirinstitution’semphasishad
shiftedtowarddiscipline-basedscholarship.Asignificantlygreaterpercentage
of both assistant and associate professors than of professors believed that
their institution’s relative emphasis on
discipline-based scholarship had also
increasedfortenuredfacultymembers.
Table 3 shows the summary of these
responses.
The relative emphasis on disciplinebased scholarship by both untenured
and tenured faculty was more pro-
Position
Increased
significantly
n
%
Increased
n
%
Same
n
%
Total
63
31
16
110
37.1
25.4
28.1
31.5
170
122
57
349
70
35
23
128
40.7
28.5
41.1
36.5
172
123
56
351
Expectationsforuntenuredfacultya
Professor
Associateprofessor
Assistantprofessor
Total
33
35
21
89
19.4
28.7
36.8
25.5
74
56
31
150
43.5
45.9
35.1
43.0
Expectationsfortenuredfacultyb
Professor
Associateprofessor
Assistantprofessor
Total
26
27
8
61
15.1
21.9
14.3
17.3
76
61
25
162
44.2
49.6
44.6
46.1
a 2
χ (4,N=349)=10.2281,p=.0368.Chi-squaretestwasconductedwithoutthefiveresponsesin
thedecreasedanddecreasedsignificantlycolumnsbecauseofthelownumberofexpectedcounts.
Another3respondentsdidnotanswerthequestion.bχ2(4,N=351)=6.1167,p=.1906.Chisquaretestwasconductedwithoutthetworesponsesinthedecreasedanddecreasedsignificantly
columnsbecauseofthelownumberofexpectedcounts.Another4respondentsdidnotanswerthe
question.
TABLE3.FacultyPerceptionsofInstitutionalExpectationsfor
Discipline-BasedScholarship
Rank
Increased
significantly
n
%
Increased
n
%
Same
n
%
Total
88
43
15
146
51.8
36.1
26.8
42.3
170
119
56
345
98
48
24
170
58.0
40.0
44.4
49.6
169
120
54
343
Expectationsforuntenuredfacultya
Professor
Associateprofessor
Assistantprofessor
Total
31
32
21
84
18.2
26.9
37.5
24.3
51
44
20
115
30.0
37.0
35.7
33.3
Expectationsfortenuredfacultyb
Professor
Associateprofessor
Assistantprofessor
Total
25
18
4
47
14.8
15.0
7.4
13.7
46
54
26
126
27.2
45.0
48.2
36.7
χ (4,N=345)=15.8912,p=.0032.Chi-squaretestwasconductedwithoutthe6responses
inthedecreasedanddecreasedsignificantlycolumnsbecauseofthelownumberofexpected
counts.These6plusthe345(notedinTable2)equalsthe351whorespondedtothequestion.
Another6respondentsdidnotanswerthequestion.
b 2
χ (4,N=343)=15.0882,p=.0045.Chi-squaretestwasconductedwithoutthe7responses
inthedecreasedanddecreasedsignificantlycolumnsbecauseofthelownumberofexpected
counts.These7plusthe343(notedinTable2)equalsthe350whorespondedtothequestion.
Another7respondentsdidnotanswerthequestion.
a 2
nounced than it was 5 years earlier.
Table 4 shows mean responses to the
questions about their institution’s relative emphasis on discipline-based
research for tenure and promotion for
2006and2001surveys.Themeanvalues indicate that in 2001 faculty, on
average, held the perception that their
institution’s emphasis on discipline-
based scholarship had increased over
March/April2008
205
TABLE4.FacultyPerceptionsofInstitutionalExpectationsforDiscipline-
BasedScholarshipforTenureandPromotion
2006survey 2001survey
M
n
M
n
T
Pa
df
2.1
2.1
2.8
2.8
356
354
356
354
2.7
2.7
3.4
3.4
275
275
275
275
5.6
6.7
5.8
5.8
0.0
0.0
0.0
0.0
553
558
603
609
Statistic
Somediscipline-basedfortenure
Somediscipline-basedforpromotion
Primarilydiscipline-basedfortenure
Primarilydiscipline-basedforpromotion
Note.ParticipantsrespondedonaLikertscalerangingfrom1(stronglyagree)to5(stronglydisagree).
P=P(T≤t),twotailed.
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a
the5yearssince1996.In2006,faculty
members believed that the shift over
the 5 years since 2001 was even more
pronounced.
ResearchQuestion5
Approximately 58% of 356 respondents agreed or strongly agreed that
theiraccountingunithadclearlystated
expectations to guide faculty in the
successful production of a portfolio
of intellectual contributions. Almost
66% of 356 respondents agreed or
strongly agreed that their accounting
unit had a clearly defined process to
evaluate individual faculty members’
input in terms of intellectual contributions. Approximately 62% of 355
respondentsindicatedthattheyagreed
orstronglyagreedthattheiraccounting
unit’s expectation in terms of mix of
intellectual contributions in a faculty
member’s portfolio, for the faculty as
a whole, was consistent with the mission of the accounting program and
achievement of its educational objectives.Table5showsasummaryofthe
responsestothesequestions.
DISCUSSION
The findings of the 2006 and 2001
studies indicate a continually increasing focus on intellectual contributions
at AACSB nondoctoral accounting
programs. Increased expectations for
research,inbothvolumeandemphasis,
comeatatimewhenthebusinesscommunity and the accounting profession
aredemandingthatfacultyhaveamore
real-worldorientation.
An institution’s expectation for intellectual contributions has a significant
impact on how a faculty member allocatestimeamongteaching,research,and
service. The greater the expectation in
terms of either the nature or the extent
ofintellectualcontributions,particularly
if reinforced by salary adjustments and
promotionandtenurestandards,theless
likely are faculty members to have the
time to devote to professional interactionsandobtainrelevantexperience.
Just as research and teaching are not
mutuallyexclusive,neitherareresearchand
real-world knowledge of accounting and
business.Somefacultymembersarecurrentintheirdisciplineandunderstandreal-
TABLE5.FacultyPerceptions(inPercentages)ofInstitutionalCongruency
RelatedtoExpectations,Processes,andMission
Response
Stronglyagree
Agree
Neutral
Disagree
Stronglydisagree
Total
206
Clearlystated
expectations
(n=356)
16.85
40.73
14.89
20.51
7.02
100.00
JournalofEducationforBusiness
Processto
evaluate
(n=356)
Expectationin
termsofmix
(n=355)
19.66
46.07
12.64
14.33
7.30
100.00
18.03
44.51
20.00
13.23
4.23
100.00
world issues because of their discipline-
based research.Yet, other faculty members are conversant with current practice
becauseoftheirinteractionandpracticeorientedscholarship.
Provosts, deans, and department
chairs need to recognize that the portfolio approach espoused by AACSB
standardsmaybethebestwaytooptimize faculty productivity and achieve
theinstitution’smission.Thisapproach
is particularly relevant as institutions
face a shortage of doctoral faculty and
the task of keeping older faculty current and productive. Professional interaction, relevant experience, and published research all contribute in their
own ways to achieving the accounting
unit’smission.
NOTES
Dr. Barry P. Arlinghaus’s research interests
aretheorganizationandoperationofthetaxfunctionoflargecorporations,taxproblemsofclosely
heldbusinesses,andaccountingeducation.
Correspondence concerning this article should
be addressed to Dr. Barry P.Arlinghaus, Farmer
SchoolofBusiness,MiamiUniversity,310Laws
Hall,Oxford,OH45056.
E-mail:[email protected]
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