{"title":"Addressing the shortage of accountants: Suggestions for academe and the profession","authors":"Alan Reinstein , Steven E. Kaszak","doi":"10.1016/j.jaccedu.2024.100888","DOIUrl":null,"url":null,"abstract":"<div><p>The popular and academic press reports recent and future major decreases in accounting enrollment to the detriment to accounting faculty and the firms that hire our students. Based upon a major review of the literature and our own experiences, we discuss this matter in depth and suggest means to reverse these trends. For example, we suggest that the CPA profession stress that (1) while earning lower starting salaries, experienced accountants often earn significantly higher salaries than other business majors; and (2) accountants can more likely own equity in their employers’ businesses as compared to other, competitive business fields.</p><p>We also discuss how the (1) Generation gap’s (e.g., members of Generations X and Z) viewpoints compare to baby boomers; (2) major trends in the gig economy affect this shortage; (3) some affects of technology; and (4) need for personal growth affects this shortage—and how the profession can capitalize on these trends.</p><p>Our paper should help academe and the profession spur quality students to major in accounting and help improve the latter group attract and retain new accounting majors. After all, new, competent accounting majors form the basis for our future, if not our survival.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575124000046","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 0
Abstract
The popular and academic press reports recent and future major decreases in accounting enrollment to the detriment to accounting faculty and the firms that hire our students. Based upon a major review of the literature and our own experiences, we discuss this matter in depth and suggest means to reverse these trends. For example, we suggest that the CPA profession stress that (1) while earning lower starting salaries, experienced accountants often earn significantly higher salaries than other business majors; and (2) accountants can more likely own equity in their employers’ businesses as compared to other, competitive business fields.
We also discuss how the (1) Generation gap’s (e.g., members of Generations X and Z) viewpoints compare to baby boomers; (2) major trends in the gig economy affect this shortage; (3) some affects of technology; and (4) need for personal growth affects this shortage—and how the profession can capitalize on these trends.
Our paper should help academe and the profession spur quality students to major in accounting and help improve the latter group attract and retain new accounting majors. After all, new, competent accounting majors form the basis for our future, if not our survival.
大众和学术媒体报道了近期和未来会计专业招生人数的大幅下降，这对会计专业教师和聘用我们学生的公司都是不利的。根据对文献的主要回顾和我们自身的经验，我们对这一问题进行了深入讨论，并提出了扭转这些趋势的方法。例如，我们建议注册会计师行业强调：(1) 虽然起薪较低，但经验丰富的会计师通常比其他商科专业的学生薪水高得多；(2) 与其他竞争激烈的商科领域相比，会计师更有可能拥有雇主企业的股权、我们还讨论了（1）代沟（如 X 代和 Z 代成员）的观点与婴儿潮一代的观点的比较；（2）打工经济的主要趋势对这种短缺的影响；（3）技术的一些影响；以及（4）个人成长的需求对这种短缺的影响--以及该行业如何利用这些趋势。我们的论文应有助于学术界和该行业鼓励高素质的学生主修会计专业，并帮助后者吸引和留住新的会计专业学生。毕竟，有能力的新会计专业学生是我们未来的基础，甚至是我们生存的基础。
期刊介绍：
The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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