What question did this study set out to answer?

The purpose is to update data on doctoral programs in accounting in the U.S. since previous surveys.

March 18, 2026

1980 Survey of Doctoral Programs in Accounting in the United States.

Key Points

The purpose is to update data on doctoral programs in accounting in the U.S. since previous surveys.
Analyzed data from previous surveys conducted in 1968, 1971, 1974, and 1978.
Compiled statistics on doctoral programs, coursework, dissertation candidates, and foreign student enrollment.
Examined degrees awarded from 1977 to 1979.
Doctoral degrees granted rose above 1976 levels in 1977 but fluctuated in subsequent years.
An increase in degrees is expected for 1980 and 1981.
Total doctoral program enrollment increased by 38 percent since 1969, while degrees awarded increased only 14 percent.

Abstract

Abstract ABSTRACT: This paper updates information on accounting education reported in previous surveys published in 1968, 1971, 1974, and 1978. It was carried out as part of an assignment made by the Committee on Supply of Doctoral Students of the American Accounting Association, of which committee the author was a member. Data are provided on schools offering doctoral degrees, candidates in coursework stage, candidates in dissertation stage, degrees awarded between 1977 and 1979, and a tabulation of number of foreign students active in doctoral programs. Doctoral degrees granted in 1977 rose slightly above 1976. The number increased materially in 1978, but fell back to near 1976 levels in 1979. An increase is forecast for both 1980 and 1981. Total enrollment in doctoral degree programs has increased 38 percent since 1969, with the number of degrees granted increasing only 14 percent in the same period.

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