TY - JOUR
T1 - The incidence of documented standards for research in departments of accounting at US institutions
AU - Walker, Kenton B.
AU - Fleischman, Gary M.
AU - Stephenson, Teresa
PY - 2010/6
Y1 - 2010/6
N2 - Evidence suggests that standards for research in accounting are vague to junior faculty at the same time business schools are placing more emphasis on scholarship when evaluating faculty for tenure and promotion (T&P). In response, we investigate the incidence of accounting-specific documented standards for research in T&P decisions based on an email survey of accounting department administrators at US institutions. In addition, we report respondent data about the use of documented and informal journal lists. Our findings suggest that few accounting departments, regardless of accreditation status, utilize department-specific written scholarship standards or journal lists, supporting faculty perceptions that scholarship requirements for T&P are vague. As part of our analysis we review implications of the Final Report of the AACSB International Impact of Research Task Force (AACSB International, 2008) on the use of journal lists for tenure and promotion decisions. We summarize by advocating for specific accounting department-level policies for T&P, including consideration of explicit journal lists.
AB - Evidence suggests that standards for research in accounting are vague to junior faculty at the same time business schools are placing more emphasis on scholarship when evaluating faculty for tenure and promotion (T&P). In response, we investigate the incidence of accounting-specific documented standards for research in T&P decisions based on an email survey of accounting department administrators at US institutions. In addition, we report respondent data about the use of documented and informal journal lists. Our findings suggest that few accounting departments, regardless of accreditation status, utilize department-specific written scholarship standards or journal lists, supporting faculty perceptions that scholarship requirements for T&P are vague. As part of our analysis we review implications of the Final Report of the AACSB International Impact of Research Task Force (AACSB International, 2008) on the use of journal lists for tenure and promotion decisions. We summarize by advocating for specific accounting department-level policies for T&P, including consideration of explicit journal lists.
KW - AACSB
KW - Journal lists
KW - Promotion and tenure
KW - Research standards
UR - http://www.scopus.com/inward/record.url?scp=79956025757&partnerID=8YFLogxK
U2 - 10.1016/j.jaccedu.2011.02.003
DO - 10.1016/j.jaccedu.2011.02.003
M3 - Article
AN - SCOPUS:79956025757
SN - 0748-5751
VL - 28
SP - 43
EP - 57
JO - Journal of Accounting Education
JF - Journal of Accounting Education
IS - 2
ER -