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ETSU Faculty Works

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Accounting

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Full-Text Articles in Education

Accounting Doctoral Faculty: Problem, Data, And Solutions, Martha M. Pointer Apr 2009

Accounting Doctoral Faculty: Problem, Data, And Solutions, Martha M. Pointer

ETSU Faculty Works

The shortage of doctoral-qualified faculty in accounting has been discussed and researched for many years. However, no one solution has been presented, and the problem appears to be getting worse. In the following discussion, the lack of qualified faculty will be documented, the reasons for the few numbers of doctoral students in accounting will be given, and some of the solutions will be presented. All schools in the United States of America that offer doctoral degrees in accounting have been listed on a web site accessible at http://www.etsu.edu/cbat/acctdoc.html. The data on the web site will be discussed, with the intention …


Moral Development Of Accounting Students: Opportunities And Challenges, Lana L. Becker Jan 2008

Moral Development Of Accounting Students: Opportunities And Challenges, Lana L. Becker

ETSU Faculty Works

Business schools are under scrutiny today as accreditation agencies, professional organizations, and employers hold them accountable for the ethical training of future professionals. This literature review explores how the understanding of Kohlberg’s moral development theory can help accounting educators in their commitment to develop the ethical competencies of students. Lawrence Kohlberg’s stages of moral cognition are explained as well as James Rest’s contributions to the field of moral psychology. This paper synthesizes research findings specifically related to the moral development of accounting students and proposes possible explanations for these results. While the potential to morally develop students of higher education …


Accounting Doctoral Faculty: Problem, Data, And Solutions, Martha M. Pointer Jan 2008

Accounting Doctoral Faculty: Problem, Data, And Solutions, Martha M. Pointer

ETSU Faculty Works

Abstract is available to download.


An Examination Of The Impact Of Alternative Accounting Procedures On Risk-Taking Behavior: A Test Of Prospect Theory, Morris H. Stocks, Martha M. Pointer Jan 2008

An Examination Of The Impact Of Alternative Accounting Procedures On Risk-Taking Behavior: A Test Of Prospect Theory, Morris H. Stocks, Martha M. Pointer

ETSU Faculty Works

Abstract is available to download.