Some additional thoughts on seeking an Accounting Ph.D.

Some of my previous comments about teaching opportunities and tenure might have been somewhat misleading. Many of the top accounting programs do have a publish or perish revolving door, but most accounting faculty do not publish in the top "A" level journals, or even the "B" level journals. As noted in the Beyer, Herrmann, Meek and Rapley article, there are only about 90 schools in the top 3 tiers. However, Hasselback list accounting faculty from over 1,000 four year schools, and there are hundreds of two year community and junior colleges where accounting is taught. My point is that there are ample teaching opportunities for anyone with at least a masters degree in accounting, but more lucrative opportunities for those with a Ph.D. and the research skills needed to publish in the "A" and "B" level journals. I might also add that those publications provide a considerable amount of intrinsic reward to the authors. Money provides a current but fleeting benefit. On the other hand, accomplishments at that level provide intrinsic benefits for as long as you live, and beyond.

For more on the publish or perish tenure issue see Bob Jensen's Gaming for Tenure as an Accounting Professor.