What question did this study set out to answer?

The research aims to understand the attitudes of accounting department chairpersons and deans towards the concept of professional schools.

March 18, 2026

The Feasibility of Professional Schools: An Empirical Study.

Key Points

The research aims to understand the attitudes of accounting department chairpersons and deans towards the concept of professional schools.
Conducted an attitudinal survey among AACSB accounting chairs and business deans
Questionnaire focused on issues in professional accountancy schools
Categorized issues into autonomy, identity, practitioner relationships, and deterring factors
Deans prioritized deterring factors as the key issues
Chairpersons ranked autonomy as the most significant concern
Marked disagreement on specific issues among deans and chairpersons
Few deans support the professional school concept

Abstract

Abstract ABSTRACT: This paper reports on an attitudinal survey of accounting department chairpersons and college of business deans from AACSB schools. The questionnaire focused on the most crucial issues that have emerged from the debate about schools of professional accountancy. These issues were classified into four categories--autonomy, identity, relationships with practitioners and deterring factors. The deans viewed the deterring factors as being the most important issues; the chairpersons ranked autonomy as the most significant. Considerable disagreement over the specific issues was discovered. Overall, few deans seem to favor the professional school concept.

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