Practical Experience of Accounting Professors: Its Effect on Students' Ratings of Accounting Faculty

Patricia H. Mounce
Mississippi College

D. Shawn Mauldin
Nicholls State University

Robert L. Braun
Southeastern Louisiana University

Abstract: The Association to Advance Collegiate Schools of Business (AACSB International) has established the requirement for faculty to maintain relevant practical experience for academic units seeking separate accounting accreditation. This study endeavors to determine whether student perceptions of faculty are affected by the existence or lack of relevant practical experience. A between-subjects design was used to obtain evidence that the student assessments of faculty were significantly higher when a hypothetical professor possessed relevant practical experience as opposed to situations where the professor lacked such experience. A survey asking students to rank the importance of several faculty attributes was also administered. The results of the survey indicated that relevant practical experience is a factor of moderate, rather than primary, importance to students.

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