Abstract Changes in the emphasis placed on teaching, research, and service in promotion and tenure decisions have substantial effects on the academic environment of accounting faculty. Few empirical studies, however, have addressed the extent of past changes in the promotion and tenure process or the likely direction of future changes. This paper presents evidence obtained from a survey of accounting faculty and business school deans which shows that a trend beginning two decades ago and likely extending into the mid-1990s has increased the relative emphasis on research productivity and has decreased the relative emphasis on teaching performance. During this same time period, the relative importance assigned to service activities has remained stable and at a nominal level. Additional trends emerging within the academic accounting environment also are discussed, as is the likely impact of these trends on future promotion and tenure decisions.
Schulz et al. (Wed,) studied this question.