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Accounting Doctoral Scholars Program An Overview American Accounting Association Annual Meeting

Accounting Doctoral Scholars Program An Overview American Accounting Association Annual Meeting August 5, 2008 Doyle Z. Williams Executive Director, ADS Program. Program Origins. The Issue: Shortage of Accounting Doctoral Faculty (see Leslie, Hasselback, and others)

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Accounting Doctoral Scholars Program An Overview American Accounting Association Annual Meeting

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  1. Accounting Doctoral Scholars Program An Overview American Accounting Association Annual Meeting August 5, 2008 Doyle Z. Williams Executive Director, ADS Program

  2. Program Origins • The Issue: Shortage of Accounting Doctoral Faculty (see Leslie, Hasselback, and others) • Reduction in Production of Ph.Ds. in Accounting Acute in Auditing and Tax • Accounting Enrollments Growing

  3. Solutions There are many things academics can do, but what can the profession do? l. Increase financial resources to schools for doctoral students — increasing enrollment capacity 2.Increase pipeline of qualified doctoral student applicants through encouragement and investment of personnel from firms

  4. Accounting Doctoral Scholars Program • Administered by AICPA Foundation—founded 1923; 501(c)(3) entity • Directed by Advisory Council: • Five representatives of sponsoring firms • AICPA Director of Academic and Career Development • Executive Director, ADS program ex-officio

  5. Accounting Doctoral Scholars Program • Funding—Sponsoring Organizations • To date, 70 of the largest public accounting firms and several state societies • Four-year ramp up with a total eight-year life cycle

  6. Mission The mission of the ADS Program and its sponsoring organizations is to increase the pool of academically qualified accounting faculty in auditing and tax, with experience in public accounting, at U.S. universities that provide talent to the public accounting profession.

  7. Objectives • Encourage experienced practitioners with public accounting to obtain their doctorate, with an emphasis in auditing or tax and transition to being a full-time a faculty member; • Provide financial support to enable selected qualified candidates to pursue a doctorate in accounting; • Create incremental doctoral slots at universities who agree to become “participating universities” to increase doctoral enrollments in auditing and tax

  8. Objectives • Provide a peer support network for those seeking to make a career transition; and • To improve the educational preparation of students derived from the rich professional experiences of the infusion of talent from the profession into the classroom.

  9. Program Overview • Candidates recruited through marketing by the sponsoring organizations • Candidates apply directly to ADS program (independent of the sponsoring organizations) • Invitations extended to fall Orientation Conference • Applicants confirm continued interest in doctoral study and making a career change • Selection of ADS Scholars • ADS Scholars apply to participating universities of their choice • Upon registration at a participating university, a stipend of $30,000 is provided each year to the university for a maximum of four years

  10. Student Eligibility Requirements • Recent work experience in public accounting in auditing or tax • Commit, if selected as an ADS Scholar, to applying for admission to one or more doctoral programs in accounting at an ADS program participating university to pursue auditing or tax as a teaching and research focus • Statement of commitment to teaching and research in tax or auditing at an AACSB International Business accredited university upon completion of doctorate with an emphasis in auditing or tax • U.S. citizen or permanent resident

  11. Selection of ADS Scholars • Selection committee: • Three doctoral directors from participating universities • A representative of the sponsoring firms and organizations • Chaired by Executive Director of ADS program • Two step selection process

  12. Selection Process – Step 1 Determine those who should be invited to the Orientation Conference • Overarching criteria: Assessment of potential to gain admittance to an accounting doctoral program at a participating university • Following Orientation: Must affirm continuing interest in a career change and pursing a doctorate with a focus on auditing or tax

  13. Selection Process – Step 2 Selection of ADS program Scholars • Criteria: Usual evidence of potential for admission to and success in doctoral programs • Number constrained only by quality of applicant pool and funding available • Those not selected as ADS Scholars are encouraged to and assisted in applying to doctoral accounting programs, competing for existing slots

  14. Participating Universities Establish a partnership relationship. The ADS program and the participating universities must work together in good faith to accomplish a common goal. Principal criteria: • Statement of available capacity to support additional doctoral students with a focus in auditing or tax; (incremental slot must be an increase in auditing or tax) • Strong placement potential at universities that produce substantial numbers of accounting graduates for the public accounting profession; • Full-time residential program; and • Business school is AACSB International accredited. Accounting accreditation not required.

  15. Participating Universities Other factors: • Number of doctoral accounting graduates produced over most recent four years (2004-2008), with special attention to audit and tax; • Record of interaction of program and faculty with the accounting profession; and • Newness of program or recent major program changes.

  16. Selection of Participating Universities Selected by Advisory Council • Step 1: Data were collected from schools with accounting doctoral programs; for those that are deemed to meet the criteria, letters of invitation will be mailed August 11 • Step 2: If a school does not receive a letter of invitation by August 18, it may submit a self nomination that makes the case for consideration, based upon the established criteria. Contact ADS program office for application.

  17. Expectations from Participating Universities • Affirm capacity in auditing and/or tax to admit one or more ADS Scholars as INCREMENTAL enrollee to its historical levels specific to audit and tax; • Must document ADS Scholar is an additional slot; • Apply same admission criteria to ADS Scholar applicants as to other applicants; • Waive the tuition and fees or provide equivalent support for enrolled ADS Scholars for the duration of the program of study; • May supplement the ADS Scholarship if another slot is not jeopardized with such funding;

  18. Expectations from Participating Universities • Provide other support that is available to non-ADS Scholars; • Provide a doctoral assistantship stipend if required program extends to all or part of a fifth year; • ADS Scholar would serve primarily as a graduate research assistant, but teach at least one course (but no more than two) for two semesters during the duration of the student’s program; and • Provide baseline data and annual data to help measure impact of program.

  19. Other Matters • Expect to fund a maximum of 30 students entering doctoral programs each year for four years. • Will strongly encourage qualified applicants not chosen as ADS Scholars to apply for admission to doctoral accounting programs, helping to increase the applicant pipeline. • Plan to develop a networking organization of ADS Scholars. • You can help by encouraging qualified candidates in public practice in auditing and tax to consider applying to the ADS program.

  20. Time Table(Subject to change) • Aug. 1 Sponsoring organizations begin recruiting • Aug. 11 Invitations mailed to participating universities • Aug. 18 Begin receiving self nominations to serve as participating universities • Sept. 4 Deadline for receiving self nominations • Sept. 9 Web site, with application, goes on-line • Nov. 3 Student application deadline • Dec. 4 Hold Orientation Conference • Dec. 17 Selection of ADS Scholars • Jan. 2, 2009 ADS Scholars apply to accounting doctoral programs at participating universities

  21. Questions & Answers

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