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مقاله انگلیسی برنامه های حسابداری پژوهش محور و غیرسنتی مقطع دکتری در ایالات متحده

این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۲ دارای ۱۲ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.

کد محصول: H781

سال نشر: ۲۰۲۲

نام ناشر (پایگاه داده): الزویر

نام مجله:   Journal of Accounting Education

نوع مقاله: علمی پژوهشی (Research articles)

تعداد صفحه انگلیسی: ۱۲ صفحه PDF

عنوان کامل فارسی:

مقاله انگلیسی ۲۰۲۲ :  برنامه های حسابداری پژوهش محور و غیرسنتی مقطع دکتری در ایالات متحده: به روز رسانی وضعیت

عنوان کامل انگلیسی:

U.S. research-focused nontraditional doctoral accounting programs: A status update

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Abstract

This study presents current information about U.S. research-focused nontraditional doctoral accounting programs, including overarching program issues, program specifics, and accomplishments of program graduates. Based on online information regarding 19 programs, a survey of 15 program directors, and data collection regarding a sample of program graduates, the findings suggest (a) rapid growth in this premium-priced, typically threeyear program market, with 14 new programs since 2013; (b) a strong academic and/or applied research orientation in these programs; (c) challenges related to program cost, faculty workload, and competing demands for student time (that can increase program length); (d) over 100 students currently enrolled in these programs who are focused on academic accounting careers; (e) two different models of offering accounting content (dissertation-only model versus a more comprehensive model with accounting courses and often an accounting concentration); (f) a mix of internal and external program faculty and frequent use of overload compensation for faculty; and (g) evidence that many graduates (who typically are CPAs with prior teaching experience) are achieving success in securing academic positions at institutions apparently with a balanced focus on teaching and research, being promoted, and publishing in notable academic journals. We hope that this analysis is helpful to prospective students, those managing or teaching in nontraditional doctoral accounting programs, and those hiring or considering hiring graduates of these programs.

Keywords: Doctoral education, Pathways Commission, Nontraditional doctoral programs, Research Faculty

۱.Introduction and background

 Nontraditional doctoral accounting programs are designed to help to alleviate the historical shortage of doctorallyqualified accounting faculty (e.g., Plumlee, Kachelmeier, Madeo, Pratt, & Krull, 2006; Pathways Commission, 2012; Boyle, Carpenter, Hermanson, & Mensah, 2013; Plumlee and Reckers, 2014; Boyle, Carpenter, & Hermanson, 2015) and to better link academia and accounting practice (Pathways Commission, 2012).1 Based on review of online information, a survey of program directors, and searches for information about a sample of program graduates, we present current information about U. S. research-focused nontraditional doctoral accounting programs. We examine overarching program issues (mission, research focus, etc.), program specifics (accounting content, program staffing, etc.), and graduates’ academic accomplishments (e.g., academic positions, promotions, publications in BYU journals and other notable academic journals, and recognitions). Our goal is to provide a current update on this rapidly-changing segment of the educational market, complementing earlier work by the Pathways Commission Task Force (2014) and Bishop, Boyle, Clune, and Hermanson (2012)…

۴.Discussion and conclusion

 To complement prior work by Bishop et al. (2012) and the Pathways Commission Task Force (2014), we provide a current update on the status of U.S. nontraditional doctoral accounting programs, specifically those with a research orientation that allows interested students to pursue an academic career. We find evidence of rapid growth in this premium-priced, threeyear program market, and a strong academic and/or applied research orientation in these programs. We see challenges related to program cost, faculty workload, and competing demands for student time (that can increase program length). Encouragingly, there are over 100 students currently enrolled in these programs who are focused on academic accounting careers. There is evidence of two different models of offering accounting content (dissertation-only versus a more comprehensive model with accounting courses and often an accounting concentration). These programs often employ a mix of internal and external faculty, and there is frequent use of overload compensation for program faculty. Finally, we find evidence that many graduates are achieving success in securing academic positions at institutions with apparently a balanced focus on teaching and research, being promoted, and publishing in academic, educational, and practitioner journals…

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