A longitudinal study of the research productivity of graduates of accounting doctoral programs

While the number of graduates from U.S. accounting doctoral programs has declined significantly since the early 1990s (thus producing a significant faculty shortage), many schools' research requirements to achieve promotion and tenure [P & T] have increased significantly-along with salary packages for new faculty. The purposes of the study reported here are to: (1) compare the research output of accounting doctoral graduates across time (1989-1993 period versus their 1999-2003 counterparts) to see if there is sufficiently enhanced output to justify today's higher entry level salaries; and (2) extract from productivity measures information relative to P & T decisions, thus providing benchmarks for promotion to associate and full professor. We examine research records for six and 12. years beyond graduation because these are frequently relevant to tenure and promotion decisions.