Accounting scholarship is an academic discipline oriented towards the profession of accounting, usually taught at a business school. This is a list of academic disciplines (and academic fields). ... Accountancy (profession) or accounting (methodology) is the measurement, disclosure or provision of assurance about information that helps managers and other decision makers make resource allocation decisions. ... A business school is a university-level institution that teaches topics such as accounting, finance, marketing, organizational behavior, strategy and quantitative methods. ...

Since accounting is a highly technical, standards oriented profession, both practitioners and academics may claim to be experts. The best of these experts have both real life exposure and academic competencies. Accounting directly impacts many other specialties in business and is closely linked with finance. Finance studies and addresses the ways in which individuals, businesses and organizations raise, allocate and use monetary resources over time, taking into account the risks entailed in their projects. ...

Accounting academia

Requirements for an appointment as a professor vary considerably worldwide. Once appointed as a professor, the next step is being awarded tenure. At most institutions, this step is very competitive. Many institutions value academic credentials, professional certifications, and real world experience. The meaning of the word professor (Latin: one who claims publicly to be an expert) varies. ... Tenure commonly refers to academic tenure systems, in which professors (at the university level)—and in some jurisdictions schoolteachers (at primary or secondary school levels)—are granted the right not to be dismissed without cause after an initial probationary period. ...

Accounting has generally been oriented towards practical knowledge as opposed to theoretical abstractions. Most students are entering the field for immediate practical knowledge. [[Adult learner]/executive students often expect professors to have practical experience as an accountant or in commercial organisations. These student expect practical examples and an MBA case study approach to their education. By contrast, PhD students prefer research professors who themselves earned a PhD in accounting. The term adult describes any mature organism, but normally it refers to a human: one that is no longer a child / minor and is now either a man or a woman. ... A professor is a senior teacher and researcher, usually in a college or university. ... PhD usually refers to the academic title Doctor of Philosophy PhD can also refer to the manga Phantasy Degree This is a disambiguation page — a list of pages that otherwise might share the same title. ...

Types of research

There are two broad types of accounting research:

• Positive accounting
• normative accounting

This article needs to be cleaned up to conform to a higher standard of quality. ...

Areas of research

Accounting scholarship deals with the following areas:

• Accounting
• Auditing
• Taxation
• Financial management
• Professional ethics
• Corporate Governance
• controllership
• entrepreneurship

Accounting research can be tailored to a specific industry or knowledge-based, such as accounting for law firms or hotels as well as accounting for quality. Accountancy (British English) or accounting (American English) is the process of maintaining, auditing, and processing financial information for business purposes. ... Basic definition Audit is the examination of records and reports of a company, in order to check that what is provided is relevant and accurate. ... Corporate finance is the specific area of finance dealing with the financial decisions corporations make, and the tools and analysis used to make the decisions. ... This page is a candidate to be moved to Wiktionary. ... Corporate governance is the set of processes, customs, policies, laws and institutions affecting the way a corporation is directed, administered or controlled. ... A comptroller is an official who supervises expenditures. ... o empreendimento é a prática de começar nova [ [ os organization]]s, particularmente novos [ [ business]]es geralmente em resposta às oportunidades identificadas. ... A law firm is a business entity formed by one or more lawyers to engage in the practice of law. ... A hotel is an establishment that provides lodging, usually on a short-term basis. ...

Difference from scholarship in finance

Finance, which is another specialization of business schools, is related to accounting. However, accounting scholarship focuses more strongly on distinctive bodies of knowledge such as financial reporting, financial management, auditing, information management and taxation. Finance, on the other hand, is oriented more towards management of investments and other liquid assets. Finance studies and addresses the ways in which individuals, businesses and organizations raise, allocate and use monetary resources over time, taking into account the risks entailed in their projects. ... Historical financial statement Financial statements (or financial reports) are a record of a business financial flows and levels. ... Corporate finance is the specific area of finance dealing with the financial decisions corporations make, and the tools and analysis used to make the decisions. ... Basic definition Audit is the examination of records and reports of a company, in order to check that what is provided is relevant and accurate. ... Information management is the handling of information acquired by one or many disparate sources in a way that optimizes access by all who have a share in that information or a right to that information. ...

United Kingdom

In the United Kingdom, many Professors of Accounting are members of one of five registered auditors recognized under the Companies Act. Refer to the article on Chartered accountant for more information about UK government policy for top MBAs in 2004. It is, however, by no means compulsory. The key criterion for being offered a professorship, or chair, is the contribution to research evaluated on the basis of published articles in scholarly journals. Chartered Accountant (CA) is a brand originated from British Royal Charter and widely spread in the Commonwealth since its inception in 19th century. ...

United States of America

In the United States, the minimum requirement for appointment as an instructor at an accredited university is a Bachelors degree in accounting and an additional eighteen credits of accounting post-graduate study. A post graduate degree, such as an MBA or Masters of Accountancy, is highly recommended. A Ph.D. in accounting or a related field is required for an appointment at a top tier business school, especially one in which research is undertaken.

Being licensed as a Certified Public Accountant is also strongly recommended. Certified Public Accountants (CPAs) are accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for licensure as a CPA. Only CPAs are professionally licensed to provide to the public, attestation (including auditing) opinions on financial statements. ...

The outlook for accounting programs in the United States is looking up. While the number of accounting students had dropped from its peak in 1993 and 1994 when there were 60,000 students enrolled in accounting programs, there were 37,000 undergraduate degrees awarded in 2002-2003. This represents a 6% increase from the previous year. There were also 12,655 graduate degrees awarded, a 30% increase. The causes of this increase have been ascribed to the loss of jobs in Information Technology due to the recent dot com crash, as well as the full-employment aspects of the Sarbanes-Oxley Act and the effects of all of the recent accounting scandals. 1993 (MCMXCIII) was a common year starting on Friday of the Gregorian calendar and marked the Beginning of the International Decade to Combat Racism and Racial Discrimination (1993-2003). ... 1994 (MCMXCIV) was a common year starting on Saturday of the Gregorian calendar, and was designated like the International Year of the Family and the International Year of the Sport and the Olympic Ideal. // Events January Bill Clinton January 1 : North American Free Trade Agreement (NAFTA) goes into effect. ... For album titles with the same name, see 2002 (album). ... 2003 (MMIII) was a common year starting on Wednesday of the Gregorian calendar. ... Dot-com (also dotcom or redundantly dot. ... Before the signing ceremony of the Sarbanes-Oxley Act, President George W. Bush meets with Senator Paul Sarbanes, Secretary of Labor Elaine Chao and other dignitaries in the Blue Room at the White House July 30, 2002. ... Accounting scandals, or corporate accounting scandals are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. ...

External links

• Accounting Schools - Public Colleges and Universities (US)
• Accounting Schools - Private Colleges and Universities (US)
• CPAs are back in vogue, but don't forget the MBA. Skills and experience in both accounting and finance are best for a full career

• Accounting enrollments rising