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Accounting faculty’s pursuit of professional certifications: Pre- and post-terminal degree comparison

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  • Bergner, Jason
  • Chen, Yining
  • Simerly, Melloney

Abstract

Using survey data collected from 536 U.S. accounting faculty, this study applies theories of extrinsic and intrinsic motivation to investigate the differences of two terminally degreed faculty groups (PreCerts v. PostCerts) in their motivations, perceived obstacles, and perceived benefits of pursuing a professional accounting certification. Among our findings, we find that faculty receiving a certification before their terminal degree (PreCerts) chose extrinsic factors more often than their PostCert counterparts. For example, PreCerts chose a job requirement as a motivation for obtaining a professional certification significantly more often. On the other hand, faculty who obtained their professional certification after their terminal degree (PostCerts) tended to choose more intrinsic-motivating items. With a trend of increasing non-certified Ph.D. faculty, we believe these results not only shed light on differing motivations for the two groups but can also serve current accounting departments in encouraging non-certified faculty to pursue a professional certification.

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  • Bergner, Jason & Chen, Yining & Simerly, Melloney, 2022. "Accounting faculty’s pursuit of professional certifications: Pre- and post-terminal degree comparison," Journal of Accounting Education, Elsevier, vol. 61(C).
    • Handle: RePEc:eee:joaced:v:61:y:2022:i:c:s074857512200032x
    DOI: 10.1016/j.jaccedu.2022.100798
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    References listed on IDEAS

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    1. Njoku, Jonathan C. & van der Heijden, Beatrice I.J.M. & Inanga, Eno L., 2010. "Fusion of expertise among accounting faculty: towards an expertise model for academia in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 51-62.
    2. Fogarty, Timothy J. & Black, William H., 2014. "Further tales of the schism: US accounting faculty and practice credentials," Journal of Accounting Education, Elsevier, vol. 32(3), pages 223-237.
    3. Zimmerman, Aleksandra B. & Fogarty, Timothy J. & Jonas, Gregory A., 2017. "Is accounting an applied discipline? An institutional theory assessment of the value of faculty accounting-related work experience in the academic labor market," Journal of Accounting Education, Elsevier, vol. 41(C), pages 33-47.
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