An Analysis of the Concerns of Accounting Educators

INTRODUCTION In order to identify these concerns, the authors present a brief background on the effects of declining enrollment within the accounting profession and a "Statement of the Problem" where six concerns that affect the teaching and learning process are listed. Next, the authors present the "Questionnaire Design and Methodology" where a description of the Questionnaire is noted along with discussion of the methodology. Finally, the results of the questionnaire were analyzed using two different methods. The first method entitled "Statistical Analysis" presents the average mean responses upon which the researchers conducted an un-weighted mean analysis. The second method of analysis, entitled "Overall Concerns," identified the five most important concerns for all respondents. Further analysis identified the five most important concerns for male and female respondents. A similar analysis, entitled "Size of Department," was preformed to determine the five most important concerns of female accounting educators based on the size of the accounting department. The results reveal interesting findings about concerns of accounting educators within each construct. BACKGROUND For much of the 1980's and certainly before, the accounting profession experienced rapid growth. This growth was not limited to practicing accountants alone but also affected accounting educators in a positive manner. For example, accounting educators raises tended to be higher, promotions and tenure decisions were made quicker in an attempt to 'lock- in' qualified people. Few, if any, accounting educators were worried about job security since almost all schools were looking for multiple accounting personnel. This situation dramatically changed in the early 90's because of two factors. First, the number of students entering college significantly declined (AECC 1990; Bedford Committee 1986; Big Six 1989). This decline placed greater pressure on all departments in a college or university to accomplish their goals with fewer resources. This decline was further magnified in accounting departments by the second and a more important factor, the significant increase in the use of computers in the business environment (IFAC 1998). With the greater introduction of computers in businesses, the need for accountants greatly decreased which, in turn, led to increased concerns by accounting educators, as they have had to adapt to a changing environment. PROBLEM STATEMENT The purpose of this study was to analyze the concerns expressed by accounting educators. These concerns focused on six important factors: Human Relations, Instructional Activities and Methods, Personal Concerns, Conditions of Work, Evaluation Problems and Professional Growth. Each of the concerns had multiple observed variables. The independent variables included respondents' gender, experience, size of institution, and location of institution. Thus, the research design adopted a multidimensional analytic approach. QUESTIONNAIRE DESIGN AND METHODOLOGY Questionnaire Design The basic structure of the questionnaire was obtained from Underwood and Davis (1985). These authors adapted their questionnaire from a doctoral dissertation developed and used by Dr. Barbara Underwood at Indiana University. For the purposes of this study, the questionnaire was further adapted by asking additional information from the respondent. The original study by Underwood and Davis noted gender, size of school, and location of school. Additional questions concerning work experience and size of accounting department were also included. Also, a section in the Underwood and Davis questionnaire concerning "classroom management and routines" was omitted in our study since these questions were related to situations that primarily confront secondary school teachers. It may be helpful to note that the questionnaire used in our study defined a concern of accounting educators as ". …