AACSB Accounting Accreditation and Faculty CPA Credentials

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Scofield, Barbara
Walsh, Robert
Washburn University. School of Business
Kaw Valley Bank
Issue Date
January 2022
Alternative Title
This study gathers information on accounting faculty at AACSB accounting-accredited universities and the types of accounting programs offered from the Accounting Faculty Directories compiled by James Hasselback. The percentage of faculty with CPA credentials is compared across the 11 years, beginning five years before the accreditation and continuing for five years after accreditation. The results of this study demonstrate an increase in the percentage of accounting faculty with a CPA credential from five years prior to accounting accreditation up to the year of accreditation with sustained levels of credentialing from that point on. Additional analysis looks at the impact on this basic finding based on distinctions between doctoral-granting and non-doctoral-granting institutions and based on the differences in credentialing trends between nontenure-track faculty and tenure and tenure-track faculty.