麻豆女郎

Typically, a person pursues a PhD because they wish to conduct research and teach at an accredited university, with the goal of earning tenure. Teaching loads vary from one class per semester to three or four, depending on the research and service responsibilities at their university. For most, research is a very rewarding part of an academic career.

Working as a faculty member affords considerable flexibility. While there are certainly constraints, including scheduled class times, office hours, and faculty meetings, much of a faculty member鈥檚 work can be done at the place and time of the faculty member鈥檚 choosing. Faculty members generally have a great deal of autonomy. They work in a place where ideas and intellectual curiosity are appreciated. Colleagues are bright. It is rewarding to be in an environment with young people interested in learning.

While it is possible to teach without a doctoral degree, the salaries of adjunct faculty and instructors are significantly lower than those of full-time doctoral faculty. Instructors with a master鈥檚 degree who are fortunate enough to teach full-time at a university are often expected to teach four classes per semester and are generally not eligible for tenure. Instructors鈥� salaries are about one鈥恡hird the salary of full鈥恡ime, tenure鈥恡rack faculty with doctoral degrees.

When considering a doctoral program, students may wish to consider available financial support, graduate placement, geographic location, faculty reputation, the type and quality of research produced by faculty, and the percentage of students who complete the program. There are approximately 80 universities in the U.S. that grant doctoral degrees in accounting. Some of these schools only admit candidates every other year.

Students who are interested in a career as a university teacher and researcher may consider reviewing the Online Hasselback Directory of Accounting Faculty. The directory is a useful guide to which schools hire graduates of certain programs. For example, if a student wanted to teach at Harvard University, the student should see where Harvard University faculty obtained their doctoral degrees.

A PhD program prepares students to conduct academic research. Accounting research is highly diverse, with many areas of specialty. For example, researchers have investigated how accounting information affects security prices, how auditing affects the quality of financial reports, how legal systems affect the degree of conservatism in accounting, the effect of traditional versus activity鈥恇ased costing systems on management pricing and product mix decisions, whether accounting data is useful in bankruptcy predictions, whether non鈥恆udit services impair auditor independence, how different management incentive packages affect their choice of accounting alternatives. The list is endless and involves applying theories from finance, economics, psychology, and related fields.

Students who are unfamiliar with academic accounting research may consider reviewing journals such as The Accounting Review, Auditing: A Journal of Practice and Theory, or the Journal of Accounting Research. These journals can typically be found in university library databases such as ABI Inform, JSTORE, ProQuest, and Ingenta. Another web page that provides insight into accounting research is the Social Science Accounting Research Network.

麻豆女郎 has excellent databases useful for conducting research. Most of these are available through the WRDS system ().

Accounting faculty salaries depend on a variety of factors. Faculty of schools that emphasize research will generally receive higher salaries than faculty of schools that don鈥檛 emphasize research. Flagship state schools generally pay more than regional schools. Recent salary information for university business faculty is conducted annual by the AACSB.

The American Accounting Association lists Placement postings on its web pages. Some universities do not post advertisements at the AAA, so this list is not complete. Some universities advertise through The Accounting Review, the Social Science Accounting Research Network, or the Chronicle of Higher Education.

Graduates from 麻豆女郎 can reasonably expect placements at regional universities. Initial placements from 麻豆女郎 include Missouri State University, Clemson University, Duquesne University, East Carolina University, Indiana University at South Bend, Marshall University, Queens College, Southern Indiana University, St. John鈥檚 University, University of Montana, University of North Florida, University of Wisconsin - Milwaukee, Denver University, Marquette University, and more. In recent years, the number of positions listed at the American Accounting Association annual meeting has exceeded the number of applicants on file by more than 2 to 1.

Admission to the doctoral program is competitive. There are usually 3 to 5 applicants admitted each year, and candidates should plan to start in the Fall. An applicant should have a GMAT score of 600, GMAT Focus Edition score of 555 (or a comparable GRE score), and a GPA of at least 3.5 out of 4.0 during the last 60 credits of coursework. An undergraduate or graduate degree in accounting is also expected. Applicants who do not have a degree in accounting are expected to have a graduate degree in some business area. Those without a graduate degree will be required to earn the equivalent of a masters degree (30 credits) in addition to the requirements for the doctoral degree. Exceptions to these guidelines may be made in special cases.