Friday, March 31, 9:40 a.m. - 10:20 a.m.
Title: Considering Non-Traditional Doctoral Degrees from Regionally Accredited Universities to Address the Shortage of Accounting Doctorates
|Anthony G. Aguayo, MBA, CPA
|Kathleen K. Roth, DBA
ABSTRACT: The recent accounting scandals have sparked a renewed interest in accounting degrees and enrollment numbers are trending up. However, many accounting professors are retiring and the supply of new accounting doctorates is not expected to meet the increased student demand. The supply of accounting doctorates is dwindling because potential doctoral candidates are concerned that the full-time residency requirements of traditional doctoral programs are inconsistent with their need to be financially self-sufficient. Distance education should be examined as a feasible solution to ease those concerns. Studies show that there is no significant difference in the learning and performance of students in non-traditional programs, as compared to their traditional counterparts. This article examines the alternative of non-traditional, distance education to address the shortage problem by allowing candidates to pursue their doctoral degrees at regionally accredited institutions with part-time residencies and online course delivery.