A Preliminary Investigation of the Choice to Obtain AACSB Accounting Accreditation

Authors

  • Michael E. Bitter
  • Judson P. Stryker
  • William G. Jens

Abstract

According to the 1996-97 AACSB membership directory, only 122 of the 326 (37 percent) institutions with accredited business schools also held accounting accreditation. The objective of the research reported in this paper was to determine why so few accounting programs are accredited. Surveys were mailed to the accounting program administrator at all 326 accredited institutions. One hundred sixty-one usable responses (49 percent) were received. Responses indicated major differences in the attitudes of administrators of accredited and nonaccredited accounting programs regarding accounting accreditation. Generally, administrators of accredited programs perceived significantly more value in accounting accreditation, while administrators of nonaccredited programs viewed accounting accreditation as a costly process. Results point to a possible decline in the interest level in accounting accreditation by nonaccredited programs. Perhaps the AACSB needs to increase its effort to promote the benefits of accounting accreditation to this group.

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How to Cite

A Preliminary Investigation of the Choice to Obtain AACSB Accounting Accreditation. (2006). The Accounting Educators’ Journal, 11. https://www.aejournal.com/ojs/index.php/aej/article/view/12