Growing Popularity of Non-traditional Doctoral Accounting Programs

As they move into the latter half of their career, many accountants begin to consider what to do next. They often have a desire to stay relevant, to continue to practice their craft and work with others in the field, but without the long hours, travel and client headaches. A natural next step for some is to move into a teaching position, on a part-time or adjunct basis.

For some, however, the lure of a full-time teaching position or the idea of contributing to the profession through academic research creates the need for additional education.  While not required for the CPA license or most other accounting careers, a doctoral degree is required for full-time faculty positions at an increasing number of accredited universities. 

Historically, universities have required a Ph.D. of their tenure-track faculty. In recent years, however, many smaller, non-doctoral granting institutions have begun to accept nontraditional doctoral degrees, such as a Doctor of Business Administration (“DBA”) degree, to address the shortages of PhD-qualified accounting faculty. 

In order to understand the characteristics, popularity and level of acceptance of these DBA programs, PSU Senior Accounting Instructor John Eckroth and his colleagues recently published the study “U.S. research-focused nontraditional doctoral accounting programs: A status update” in the Journal of Accounting Education. Using online information from 19 DBA programs, a survey of 15 program directors and data collection related to program graduates, the findings suggest growing popularity of these nontraditional doctoral programs among seasoned accounting professionals seeking research-oriented accounting education and a pathway to a full-time accounting faculty position at an accredited university. Many graduates of these DBA programs are securing tenure-track positions, primarily at universities with a balanced focus on teaching and research, and many are also publishing in notable academic journals.

Most of these DBA programs offer accounting professionals the opportunity to pursue their doctoral education while continuing their current employment, allowing them the flexibility needed to move from their full-time accounting work into an academic career. According to Eckroth, this study is important for accounting professionals considering a move into academia, as the quality and characteristics of DBA programs vary considerably and the choice of program can be critically important to their future success and job opportunities.