Credentials for Teaching Accounting: Faculty’s Opinions

Abstract

The purpose of this study is to interpret accounting faculty’s opinions regarding the value of the Certified Public Accountant (CPA) license, other professional accounting credentials, and educational credentials relative to teaching. The population for this study was 131 accounting faculty members at ten New Jersey public institutions. Faculty member’s names, credentials, and contact information were obtained from their institutions’ websites. Faculty members were asked to participate in an online, anonymous survey. The survey collected basic demographic and opinion data. Responses indicate that accounting professors may not have an appreciation for the value that credentials other than their own bring to the teaching of accounting. It was found that higher education institution websites did not display accounting professor’s professional accounting credentials, including the CPA, as consistently and prominently as educational credentials. This study fills a gap in the literature by examining faculty perception of the value of the various credentials of those teaching accounting, and sheds light on impediments to improving accounting education in the current environment. Further investigation on the divide within accounting departments between those with educational credentials and those with practice credentials is warranted. Key words: Accreditation, Accounting Faculty, CPA, Pathways Commission