ABSTRACT:

The impact of technology has had and will continue to have a major impact on accounting education. This paper reports on survey results from 77 schools regarding their IS/MAS faculty and courses. Delineations are made among the respondents regarding their accreditation status into three categories: non-accredited, business-accredited, and accounting-accredited. Accounting-accredited institutions have a higher number of full-time accounting faculty teaching a greater number of 1S courses and are expecting to employ more 1S faculty to teach additional IS courses than the non-accredited and business-accredited institutions. Accounting doctoral directors were surveyed to determine the number of IS/MAS programs and doctoral candidates; the results appear to indicate that the IS/MAS faculty shortage is likely to continue into the next decade.