Abstract This article discusses the nature of the demand for doctorate degrees in the field of accounting. Data were reported on several postulated underlying determinants of the demand for doctorates in accounting followed by data indicative of the underlying nature of the demand. With respect to the future demand for doctorates in accounting one feels that the determinants reported on here suggest that the demand will be somewhat higher than that forecasted by the 1972-73 Committees on Future Professorial Supply and Demand Further, one would expect to see the highest demand come from those schools seeking to develop Master's programs and those schools seeking AACSB accreditation on the undergraduate and graduate levels for the first time. The nature of the demand continues to focus on traditional subject areas with a secondary emphasis on the quantitative and information system specialization. Assuming possession of the doctorate, the appropriate theoretical education and teaching capability appear to be the essential qualities sought by recruiters. The importance of practical experience should not be underestimated.
Lossett et al. (Wed,) studied this question.