The Prevalence of CPAs in the Accounting Academy

Charles E. Jordan, DBA, CPA, and Stanley J. Clark, PhD, CPA

How much practical experience an accounting professor needs to be an effective educator has been a longstanding question within the accounting academy. Research suggests that many professors believe their professional certification and experience are important, yet many accounting programs do not require these traits when hiring tenure-track faculty. Indeed, the current survey shows that only 56% of faculty at AACSB-accredited accounting programs are CPAs. The authors suggest that the accounting profession more closely emulate the medical and legal professions in requiring faculty to possess both professional cer tification and practical experience.