Date of Award
Doctor of Philosophy (PhD)
Problem. The study identified and compared beliefs of accounting faculty, accounting chairpersons, and deans of business at small colleges and universities concerning the perceived appropriateness of the 1985-86 AACSB personnel and curriculum accreditation standards for undergraduate business administration programs in relation to undergraduate accounting education.
Procedures. A total of 1,008 accounting faculty, accounting chairpersons, and deans of business were sent a survey depicting components of the above-mentioned accreditation standards. They were asked to express their beliefs concerning the appropriateness of these components in relation to undergraduate accounting education. There was a response rate of 57 percent with 575 questionnaires returned. The study was delimited to schools with total enrollment of fifteen thousand students or less under the jurisdiction of the North Central Association of Colleges and Schools. Further delimitations required these schools to offer a bachelor's degree in business administration and have a free-standing department of accounting or offer a bachelor's degree in accounting. Schools studied were categorized as follows: Group 1 schools which were not members of the AACSB, Group 2 schools which were members of the AACSB but did not have their undergraduate business administration programs accredited by the AACSB, and Group 3 schools which were members of the AACSB and did have their undergraduate business administration programs accredited by the AACSB.
Conclusions. Overall perceived appropriateness of the above-mentioned accreditation standards in relation to undergraduate accounting education was high. Where disagreement of belief existed concerning the perceived appropriateness of individual components of these accreditation standards, disagreement was generally least for individuals at Group 3 schools, highest for individuals at Group 1 schools, and intermediate for individuals at Group 2 schools. Group 3 schools were the largest schools studied with the most academically qualified individuals. Group 1 schools were the smallest schools studied with the least academically qualified individuals. Group 2 schools were intermediate in size and intermediate in academic qualification of individuals. There was more diversity in belief for many individual components of the accreditation standards among accounting faculty surveyed than among either accounting chairpersons or deans of business.
Sliwoski, Leonard J., "Beliefs of Accounting Faculty/Business Deans at Small Schools Regarding Selected AACSB Undergraduate Business Administration Accreditation Standards" (1988). Theses and Dissertations. 848.