Questionnaire survey reveals changes in supply and demand for tax faculty due to new qualifications.
The purpose of this article is to report the results of a questionnaire survey which was designed to obtain information about the supply of and demand for tax faculty. Since the supply of tax faculty available may be affected by the American Assembly of Collegiate Schools of Business (AACSB) recent change in standards used to define terminally qualified faculty for purposes of teaching courses in taxation, the questionnaire was also used to measure the effect of the new standards on supply and demand for tax faculty.
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Sommerfeld et al. (1983) studied this question.
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