ABSTRACT

We revisit whether the academic accounting profession is in decline. Using data gathered from Hasselback Accounting Faculty Directory from 1974 to 2016, we confirm prior results indicating a decrease in the number of U.S. assistant accounting professors from 1991 to 2005. However, accounting faculty counts (including assistant professors) increased from 2005 to 2016. These results suggest that actions to slow and reverse the decline in the academic accounting profession, in combination with broad economic factors, have been largely successful. While future challenges remain, the academic accounting profession is no longer in decline.

JEL Classifications: I23.

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