Accounting Faculty in U.S. Colleges and Universities: Status and Trends, 1993-2004

A Report of the American Accounting Association, February 19, 2008
The number of accounting faculty declined 13.3 percent over the period 1988–2004. According to National Study of Postsecondary Faculty (NSOPF) data, accounting faculty (full- and part-time, in all types of postsecondary institutions) had fallen from 20,321 in 1993 to 17,610 in 2004. However, as the number of faculty has declined, student (undergraduate) enrollment has increased (12.3 percent) over the same period. The most serious loss of full-time faculty has occurred at four-year, non-doctoral-granting institutions—amounting to 31 percent of the 1993 total. The number of full-time accounting faculty at research/doctoral universities and at community colleges between 1993 and 2004 changed little, same for the total number of accounting faculty holding Ph.D.s.
A new report was issued in early 2009, New Report: Trends in Non-Tenure-Eligible Accounting Faculty, 1993-2004.