Abstract The continued quality of accounting education presumably depends on the availability of qualified accounting faculty. To assess the future availability of doctorally-qualified accounting faculty, this study examines the effect of potential retirement demand and estimated growth demand on the long-term mare ket situation. Using a new database developed by Hasselback 1990a, retirement demand is estimated more directly and accurately than previously possible. In addition, growth demand is projected under three possible market conditions. The results of this study suggest that, unless significant changes occur in the market for accounting doctorates, there exists the potential for a serious cumulative shortage of doctorally-qualified accounting faculty.
Campbell et al. (Sat,) studied this question.