在美国出版会计的报酬

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-01-31 DOI:10.1504/IJAAPE.2017.081803

Sharad Asthana, S. Balsam

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引用次数: 2

摘要

美国的会计教师因发表论文而获得奖励，随着期刊质量的提高，奖励也在增加。我们估计，顶级出版物的年薪增幅为5609美元，不同级别的增幅不同——从捐赠教授的2008美元到助理教授的9452美元。由于这些是基本工资的增加，在合理的寿命和贴现率假设下，一名助理教授的一份顶级出版物的现值超过14.5万美元。我们还记录了奖励在不同的学校和时间有系统地变化。虽然我们发现博士学位授予机构的平均工资明显更高，但我们发现非博士学位授予机构的每次发表的奖励更高。我们还发现，更近期的出版物价值更高，顶级出版物的收益随着时间的推移而增加，而较低级别出版物的收益则有所下降。

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The rewards for publishing in accounting in the USA

Accounting faculty in the USA are rewarded for publishing, with the reward increasing with journal quality. We estimate the increase in annual salary for a top tier publication to be $5,609, with the increase varying across ranks - from $2,008 for an endowed professor to $9,452 for an assistant professor. As these are increases in base salary, under reasonable assumptions for longevity and discount rate, the present value of a top tier publication exceeds $145,000 for an assistant professor. We also document that the reward varies systematically across schools and over time. While we find significantly greater average salaries at doctoral granting institutions, we find the reward per publication is greater at non-doctoral granting institutions. We also find that more recent publications are valued more highly, and that the payoff for a top tier publication has increased over time, while that for lower tier publications has decreased.

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.