Related Literature

Profile of the Respondents. The level of education, practical experience, perception of

academic training modes, financial motivations, and background in non-accounting fields, can be

influential factors affecting the availability of accounting professionals towards the academic

field. Firstly, the study by Tanase & Stefanescu (2014) found that accounting education is

correlated with the professional environment. The majority of respondents in their study believed

that future graduates should possess both theoretical and practical knowledge, as well as

organizational skills, for successful integration into the professional environment. This implies

that the profile of respondents, such as their level of education and practical experience, can

influence their interest and preparedness for the academic field in accounting.

Furthermore, the study by Chipunza & Malo (2017) explored job satisfaction among

academic professionals in a South African university. The findings revealed that academic

professionals were dissatisfied with their salaries. This indicates that the profile of respondents,

including their financial motivations and expectations, can play a role in their decision to pursue

a career in academia or seek higher-paying opportunities in the professional field.

Moreover, Bartlett et al. (2016) conducted a study on factors influencing the recruitment

of non-accounting business professionals into internal auditing. The results showed that business

professionals had relatively favorable views of internal audit compared to prior research on

accountants. This suggests that the profile of respondents, specifically their background and

expertise in non-accounting fields, may influence their interest in pursuing a career in the

academic field of accounting as opposed to the professional field.

 Biological Identity. (Samkin & Schneider, 2014), it was found that the profiles of

accounting academics varied across different countries. The study identified significant

differences in the profiles of accounting academics based on institutional factors. It was

observed that staff at the junior lecturer and lecturer levels were more likely to be female,

while senior lecturers and professors were more likely to be male. This indicates a gender

disparity within the accounting profession, which may affect the availability of female

accounting professionals in the academic field.

Additionally, in reference (Borquez & Amin, 2022), the study examined the

professional experiences of Iran specialists in American academia. The results showed

statistically significant differences in the professional experiences of men and women in

this academic field. Women respondents were more likely to be of junior rank or graduate

students and were more likely to feel that gender identity influenced their professional

milestones. This suggests that gender identity may play a role in shaping career

progression for accounting professionals, which could potentially impact their availability

in the academic field.

The study by Cavalheiro et al. (2018) utilized a survey with both qualitative and

quantitative approaches to assess the perception of accounting professionals in the

Brazilian sugarcane sector on the measurement of biological assets. Cluster analysis was

performed to identify the existence of different professional groups with similar profiles

and perceptions of the impacts of accounting standards. This indicates that the profile of

accounting professionals can influence their perception and understanding of accounting

practices, including the measurement of biological assets.

 Year in which the professionals earned the degree. Ellington & Williams

(2017) discuss the impact of accreditation on accounting degrees in the UK. The study

reviews information from professional accountancy body (PAB) websites and confirms

that most accounting degrees in the UK are accredited by PABs. This accreditation can

attract students and shape their perception of the academic field.

Furthermore, factors such as teachers' professional training and experience can

also influence students' academic performance, according to (Ibrahim, 2018). Well-

trained teachers with experience in the field can effectively handle students and

contribute to their academic success. This finding suggests that professionals who earned

their degree in earlier years may have more experience and knowledge to contribute to

the academic field.

Rossouw & Brink (2021) investigate the success rates of students with no prior

accounting knowledge in obtaining a professional accounting degree. The findings

suggest that secondary school education in accounting may not necessarily be essential

for obtaining a professional degree in accounting. This information implies that the year

in which professionals earned their degree may not significantly impact their availability

towards the academic field.

Years of rendering services in the accounting industry. One possible factor is

the level of professional experience. The study conducted by found that a significant

portion of dentists had more than 15 years of professional experience (Serna-Muñoz et

al., 2020). This suggests that accounting professionals with a higher number of years in

the industry may be more inclined to transition into the academic field.
 However, it is important to note that the impact of experience on professional

performance can vary. conducted a study to determine whether years of experience

influence programmer performance and found that experience may not always have a

positive influence (Dieste et al., 2017). This suggests that while experience can be a

factor in the availability of accounting professionals in academia, other factors may also

play a role.

Similarly, highlight the importance of factors such as bridging the gap between

industry and academia and the development of pathways to becoming professional

accountants in the workload of accounting academics (Long et al., 2020). These findings

suggest that the availability of accounting professionals in academia may be influenced

by the opportunities for professional growth and development in the academic field.

Availability Factors. It has been acknowledged by accounting professionals, accrediting

bodies, and academics themselves that there is a gap between academe and the requirements of

the accounting profession (Christopher et al., 2013). This gap can contribute to the limited

availability of accounting professionals in the academic field, as they may prefer to work directly

in the profession rather than in academia.

Furthermore, the impact of globalization and technological advancements on the

accounting profession can also affect the availability of accounting professionals in the academic

field. With the effect of globalization, there have been significant technological advancements in

every industry, including accounting (Perera et al., 2021). These advancements have made the

accounting profession more challenging and complex. As a result, accounting professionals may

be more inclined to work directly in the profession rather than in academia.

 The perception of accounting research and scholarship also plays a role in the availability

of accounting professionals in the academic field. According to a study by (Guthrie & Parker,

2014), the impact of accounting research and teaching on the profession and society is an

important consideration for accounting academics. If the perception is that accounting research is

not valued or relevant to the profession, accounting professionals may be less likely to pursue

careers in academia.

Salary satisfaction. One of the critical factors affecting availability of accounting

professionals in the academic field. Salary is of course a significant factor, but according

to David Knopping from the compensation consulting firm Radford it is just one element

that most companies take into account when calculating their remunerations. The salary

level of accounting professionals in academia, however, may not be high enough to give

them the same pay as those from the Private Sector, but they do have good income and

some additional benefits.

Accounting professionals can usually have a position of professor, teacher or

researcher in the academic field. In general, employment opportunities in the industry

offer higher paying jobs with potential for rapid salary increases each year to compensate

for those student loans. According to a survey by The Scientist, the salaries of Europe's

scientists working in industry are three times higher compared with that of their academic

colleagues. It is common for them to be paid according to the academic rank or level,

such as assistant professor, associate professor and full professor. The higher your rank,

the more you're paid.

Contrary on that, the theory of specific human capital suggests that seniority can

confer higher pay but if organizations make use of limited financial resources to attract
new hires rather than provide salary increases for current faculty (Graves & Kapla,

(2018), Staples, J., Lowe, S. K., & Collum, T. H. (2022)), the effects of seniority on

salaries may decrease.

Current Income. Accounting professionals run crucial fiscal functions for

their organizations, including payroll and tax management. The amount of the

accountant's income may also be influenced by his or her professional

qualifications. As of January 2022, Indeed reported that the national average of

salary for accountants was roughly PHP 27,886 monthly depending on which area

or firm you are employed. With certified public accountant credentials (CPA),

accountants earn a higher average salary than those with just a master's degree

(Swed, 2022).

On the other hand, an accounting professor earns can vary depending on

the college or university where they teach. However, Indeed; stated that the

national average salary for a professor, including those who teach accounting is

roughly PHP 17,336 monthly depending on the rates of per hour of the college or

university they were teaching and considering their salary grade. There are many

accounting instructors who have experience as professional accountants or CPAs.

In addition to their salary, professors also usually have a number of other benefits

such as medical insurance, paid leave and many more.

Furthermore, there are unintended differences in the salary structure

between women and men at many organizations that they may not even be aware

of. Equitable pay is more than a matter of simple fairness; organizations may lose

valuable talent if women employees become aware of a wage gap and leave.
 Organizations with a wage gap may also gain a reputation for pay disparity or

unfairness, making it difficult to recruit top talent However, there are strong

reasons why organizations must assess their compensation practices and take a

deliberate approach to the equity of remuneration

Time Opportunity. The emerging technologies and their potential opportunities

for the accounting profession attract both academia and professionals with accelerated

research efforts. A professor's life can differ significantly depending on where they are in

their career which has phases as follows; assistant professor, associate professor and a

full professor (Anon, 2020). Additionally, if professors do not accept a change of school,

they may be locked into salaries and unable to receive pay increases.

The outlook for accounting professionals is often linked to the country's economic

situation, which, in general, leads to the need for more accountants, auditors, and other

professionals to manage financial records (Maryville University, 2019) which is probably

a full-time position with a salary and benefits, but it's not likely to be a permanent

position, and the pay may be much lower than for tenure-track faculty. In many

professions, such as accountant, education, law, and business, it is common for

academics to travel first to professional practice, then to further education, and finally to

the halls of academia (Skyhar, C., & Farrell, A., 2022).

Moreover, professional entering academe careers, discovered that engaging in

service work was, at best, a contest with no winners; what we gained in terms of points,

criteria, and expectations for tenure and promotion was also lost in terms of the time

required to engage in meaningful research, which is universally recognized as being of

greater value in academe.

 Modality of Learning. The sentiment that accounting practice is not connected

with academia is not new. The report of the Pathways Commission addresses the

integration of practice, accounting education environment. The map to a streamlined,

synthesized and increased efficiency is set out in the recommendations and attached

objectives. accounting education environment (Soroosh, J., & Krahel, J. P. 2017).

This gap has already begun to have an impact on accounting education and

accounting graduates, as evidenced by a decrease in the number and quality of students

choosing to major in accounting, also accounting leaders and practicing accountants are

saying that accounting education, as it is currently structured, is outdated, broken, and

needs to be significantly modified (Majzoub, S., & Aga, M... 2015) which clearly

displayed lack of accounting professionals in the academe field.

The academic career environment as a knowledge-based employment is distinct.

Moreover, professional skepticism’s an essential part of the profession it is an

accountant’s skill set and is fundamental to their training. In addition, learning outcomes

also seek to enhance the skills of those who aspire to be professionally qualified

accountants and promote their profession with regards to providing a high degree of

quality reporting (Agrawal, P., Birt, J., Holub, M., & van Zyl, W., 2021)

Availability of accounting professionals. The availability of accounting professionals

has implications for the future of accounting as an academic discipline. The study by Smith &

Urquhart (2018) highlights that the decoupling of research and teaching in accounting poses a

challenge to the future existence of accounting as an academic discipline. This is particularly

relevant because accounting academics who neither excel at research nor hold professional
qualifications may become undesirable. Thus, the availability of accounting professionals who

can contribute to both research and teaching is crucial for the sustainability of the academic field.

Furthermore, the shortage of academically qualified accounting professors emphasizes

the need to leverage online tools for content delivery, assignment completion, and assessment.

Johnson et al. (2017) argue that the shortage of qualified professors makes it a relevant time to

increase the use of online tools in accounting education. This can be particularly beneficial for

accounting students employed as teaching assistants, as it allows them to develop professional

skills while in academia.

The relevance of accounting subjects in the professional training of non-accountant

economic specialists is also significant. Badicu & Mihaila (2016) highlight the need to correlate

the competencies and requirements of education outcomes to enhance the role of the academic

environment and develop the professional skills of graduating economists. By designing

strategies for accounting education and incorporating relevant accounting subjects into the

curriculum, universities can better prepare non-accountant specialists for their roles in the

economic field.

Span of Employment. The availability of accounting professionals is relevant to

the academic field in several ways. The shortage of academically qualified accounting

professors makes it challenging to deliver quality education to students (Johnson, N. L.,

Larson, F., & DeMersseman, A. 2017). Accounting academics are subject to external

influences such as preparing graduates for future workplaces, bridging the gap between

industry and academia, and developing pathways to becoming professional accountants

(Long, D. W., Barnes, A. P. L., Northcote, P. M., & Williams, P. T. 2020).

 Moreover, correlation between the academic and professional environment is

crucial for the successful integration of graduates into the professional environment and

the preference of employers for professional accounting qualifications over academic

accounting qualifications highlights the need for accounting education to align with the

requirements of the labor market Perera, (K. A. J. O., Perera, U. L. N. L., Guruge, N. H.

G., Subashini, S., Madhavika, W. D. N., & Weerarathne, R. S. 2021). Therefore, the

availability of accounting professionals is essential for the academic field to produce

competent graduates who can meet the demands of the accounting profession.

Working Requirements. The availability of accounting professionals is relevant

to the academic field in several ways. Accounting education should explicitly develop

and assess key themes relevant to the accounting profession, such as Big Data and data

analytics, at both university and professional levels (Mcbride, K., & Philippou, C. 2021).

Additionally, accounting academics are subject to external influences such as

preparing graduates for future workplaces, bridging the gap between industry and

academia, and developing pathways to becoming professional accountants ‌(Long, D. W.,

Barnes, A. P. L., Northcote, P. M., & Williams, P. T. 2020). Fifthly, accounting education

is correlated with the professional environment, offering necessary training in managerial

accounting for successful integration into the professional environment (‌Tanase, G. L., &

Stefanescu, A. 2014).

Many employers prefer professional accounting qualifications rather than

academic accounting qualifications, also the decoupling of research and teaching in

accounting is challenging the future existence of accounting as an academic discipline

‌(Smith, S. J., & Urquhart, V. 2018). Academic and professional opportunities of women
in accounting and academia are still constrained, the university and profession are urged

to value, acknowledge, and reward the multiple roles of accounting academics. The

typical accounting academic recruit now has a profile similar to the rest of the university,

with the PhD being the qualification of choice ‌(Paisey, C., & Paisey, N. J. 2017).

Job Security. The availability of accounting professionals is relevant to the

academic field in terms of job security in several ways such as availability of sufficient

accounting professionals is necessary to manage and document business activities (Chi,

T. K., Sin Yi, T., Al Mamun, A., Hayat, N., Salamah, A. A., & Yang, Q. 2022).

Availability of employment and ease of access to job openings have a significant

influence on career selection as a public accountant ‌ (Siregar, R. A., & Siregar, F. Y.

2021).

Many employers prefer professional accounting qualifications rather than

academic accounting qualifications, the intention to pursue certified professional

accountancy qualification among accounting students is predicted by factors such as job

security and stability, thus accounting education is correlated with the professional

environment, offering necessary training in managerial accounting for successful

integration into the professional environment (Sherly, & F.X. Kurniawan Tjakrawala.

2022).

Professionals in public accounting endure considerable stress, particularly during

busy season, and as a result, many capable professionals leave public accounting,

dissatisfying aspects of academic work include job security. Finally, insights into the

requirements demanded by the job market for accounting professionals can be used for a
constant professional update, aiming to meet the real needs of companies. Therefore, the

availability of accounting professionals is crucial for job security in the academic field.

Work Environment. In accounting, there is a sentiment in the academic

community that academics are not connected with practice, also as a university discipline

has evolved from providing technical training to becoming a respected academic field,

due in part to the research requirements of the AACSB (the Association to Advance

Collegiate Schools of Business), the field has become disconnected from practice.

(Bloch, R., Kleinman, G., & Peterson, A., 2017).

The professionals can be relevant to the academic field in terms of work

environment in several ways which resonate that accounting education is correlated with

the professional environment, and the academic environment offers necessary training in

managerial accounting for successful integration into the professional environment

(Marzuki, M., Subramaniam, N., Cooper, B. J., & Dellaportas, S. 2017).

Moreover, fostering a work environment that supports peer support and

interactions, as well as knowledge resources, can facilitate individual accounting

academics to integrate ethics content in their courses or units, thus work environment can

influence the selection of the accounting profession, with factors such as lifestyle, career

path, and work environment being important considerations (Harjanti, W., Prasetyo, H.

D., Adi Rahardjo, K., & Supriadi, I. 2020).

Furthermore, constant transformation seen in the work environment directly

impacts the type of academic background and knowledge of the professionals demanded

by the market, as well as on the ways individuals act and produce in corporations that

demand multidisciplinary professionals to be aligned with their organizational goals and

 results, also the relationship between accounting research and practice is a hotly debated

issue, and accounting academics need to engage with the profession and society as to the

impact of their research, an important issue in higher education (S, S. W., & Yusof, B.

2017).

Significant Factors. Bouilheres et al. (2021) found that attitude is the most significant

factor in explaining the intentions of accounting students and foundation candidates to affiliate

with a professional accounting body. This suggests that the attitude towards the accounting

profession plays a crucial role in attracting individuals to pursue a career in the field.

Additionally, the work environment and work-family balance can also affect the

availability of accounting professionals in the academic field. Opatha & Perera (2017) conducted

a study on work-family balance among accounting professionals in Sri Lanka and found that

there is a significant difference between male and female accounting professionals in terms of

work-family balance. This indicates that the work environment and the ability to balance work

and personal life can be important factors for individuals considering a career in accounting.

Another factor is personal interests and future prospects. Harjanti et al. (2020) found that

personal interests, parental influence, and future prospects are factors that influence the career

choice of accountants among university students. This indicates that the perceived potential for

personal growth and prospects for a successful future career in accounting can attract individuals

to pursue the profession. Financial incentives and rewards also play a role in attracting

individuals to the accounting profession. Ticoi & Albu (2018) found that financial incentives are

one of the factors that affect the choice of accounting as a career. This suggests that the potential

for financial stability and rewards in the accounting field can attract individuals to pursue the

profession. ‌
 Possible Implementations. It is essential to bridge the gap between research and

teaching in accounting. The decoupling of research and teaching is posing a challenge to the

future existence of accounting as an academic discipline (Smith & Urquhart, 2018). To attract

more accounting professionals to academia, it is crucial to emphasize the importance of both

research excellence and professional qualifications.

Disruptive technologies in accounting offer new opportunities for the accounting

profession, attracting both academia and professionals (Atanasovski & Tocev, 2022). Academia

should conduct research to provide a theoretical basis for practitioners to better adapt to

emerging technologies and increase their trust in technology (Atanasovski & Tocev, 2022).

Lastly, addressing the concerns and challenges in forensic accounting profession and

education can also attract accounting professionals to academia (Saadeh et al., 2022). Improving

the structure of regulation and ensuring control over academic qualifications in forensic

accounting can advance the essential application of forensic accounting and limit episodes of

fraud (Saadeh et al., 2022).

Notes

2014 Life Sciences Salary Survey. (n.d.). The Scientist Magazine®. Retrieved June 4, 2023, from

https://www.the-scientist.com/features/2014-life-sciences-salary-survey-36509

Industry vs. Academia: Which is the Better Place to Work as a Life Scientist? (n.d.). BioSpace.

Retrieved June 4, 2023, from https://www.biospace.com/article/industry-vs-academia-

which-is-the-better-place-to-work-as-a-life-scientist-/#:~:text=A%20Life%20Sciences

%20Salary%20Survey

Staples, J., Lowe, S. K., & Collum, T. H. (2022). Faculty Salaries in Higher Education among

Business and Other Fields of Study. Research in Higher Education Journal, 41.

https://eric.ed.gov/?q=salary+of+accountant+in+academe&pg=2&id=EJ1347878

Average Salary of a Financial Accountant. (2022, February 23). Accounting.com.

https://www.accounting.com/careers/financial-accountant/salary/

Professor salary in Philippines. (n.d.). Ph.indeed.com.

https://ph.indeed.com/career/professor/salaries

‌Accountant Salary in Philippines. (n.d.). Ph.indeed.com.

https://ph.indeed.com/career/accountant/salaries

Steps toward closing the gender pay gap. (2019, September 1). Journal of Accountancy.

https://www.journalofaccountancy.com/issues/2019/sep/gender-pay-gap-cpa-firms.html

Life as a Professor - Phdwiki. (n.d.). Www.byuaccounting.net. Retrieved June 6, 2023, from

https://www.byuaccounting.net/mediawiki/index.php/Life_as_a_Professor

Maryville University. (2019, May 21). How Technology Is Shaping the Future of Accounting.

Maryville Online. https://online.maryville.edu/blog/future-accounting/

 Skyhar, C., & Farrell, A. (2022). Shadows and Light: Professional Women Educators

Transitioning to Academe. In Education, 27(2a), 3–20.

https://doi.org/10.37119/ojs2022.v27i2a.523

Soroosh, J., & Krahel, J. P. (2017). The Pathways Commission: On the Path to Success? The

Accounting Educators’ Journal, 27.

https://www.aejournal.com/ojs/index.php/aej/article/view/398

Majzoub, S., & Aga, M. (2015). Characterizing the Gap between Accounting Education and

Practice: Evidence from Lebanon. International Journal of Business and Management,

10(12), 127. https://doi.org/10.5539/ijbm.v10n12p127

Agrawal, P., Birt, J., Holub, M., & van Zyl, W. (2021). Professional scepticism and the

accounting classroom. Accounting Education, 30(3), 213–233.

https://doi.org/10.1080/09639284.2021.1913616

Atanasovski, A., & Tocev, T. (2022). Research trends in disruptive technologies for accounting

of the future – A bibliometric analysis. Journal of Accounting and Management

Information Systems, 21(2), 270–288. https://doi.org/10.24818/jamis.2022.02006

‌ Long, D. W., Barnes, A. P. L., Northcote, P. M., & Williams, P. T. (2020). Accounting

Academic Workloads: Balancing Workload Creep to Avoid Depreciation in the Higher

Education Sector. Education, Society and Human Studies, 1(2), p55.

https://doi.org/10.22158/eshs.v1n2p55

‌ Perera, K. A. J. O., Perera, U. L. N. L., Guruge, N. H. G., Subashini, S., Madhavika, W. D. N.,

& Weerarathne, R. S. (2021). Accounting Education towards Sustainable Labour Markets

in Sri Lanka. Asian Journal of Education and Social Studies, 35–48.

https://doi.org/10.9734/ajess/2021/v14i130347
Bloch, R., Kleinman, G., & Peterson, A. (2017). Can Gown Help Town? Exploring the “Gap”

between Accounting Practice and Academia and Providing a Theory for Why it Exists.

https://doi.org/10.1108/s1041-706020170000020002

‌ Mcbride, K., & Philippou, C. (2021). “Big results require big ambitions”: big data, data

analytics and accounting in masters courses. Accounting Research Journal, ahead-of-

print(ahead-of-print). https://doi.org/10.1108/arj-04-2020-0077

‌Tanase, G. L., & Stefanescu, A. (2014). "Study Regarding The Correlation Between The

Academic And Professional Environment From The Perspective Of Future Graduates.

Managerial Accounting Case ". Annales Universitatis Apulensis Series

Oeconomica, 1(16), 260–270. https://doi.org/10.29302/oeconomica.2014.16.1.23

‌Smith, S. J., & Urquhart, V. (2018). Accounting and finance in UK universities: Academic

labour, shortages and strategies. The British Accounting Review, 50(6), 588–601.

https://doi.org/10.1016/j.bar.2018.03.002

‌Paisey, C., & Paisey, N. J. (2017). The decline of the professionally-qualified accounting

academic: Recruitment into the accounting academic community. Accounting

Forum, 41(2), 57–76. https://doi.org/10.1016/j.accfor.2017.02.001

Chi, T. K., Sin Yi, T., Al Mamun, A., Hayat, N., Salamah, A. A., & Yang, Q. (2022). Predicting

the Intention to Pursue Certified Professional Accountancy Qualification Among the

Accounting Students. Frontiers in Psychology, 13.

https://doi.org/10.3389/fpsyg.2022.860204

‌ Siregar, R. A., & Siregar, F. Y. (2021). Pertimbangan Pasar Kerja Mahasiswa Akuntansi Pada

Profesi Akuntan Publik. Wahana: Jurnal Ekonomi, Manajemen Dan Akuntansi, 24(1),

33–47. https://doi.org/10.35591/wahana.v1i24.264
Sherly, & F.X. Kurniawan Tjakrawala. (2022). Faktor Yang Mempengaruhi Niat Dalam

Mengambil Sertifikasi Profesional Dengan Mediator Self Efficacy. Jurnal Paradigma

Akuntansi, 4(3), 1370–1380. https://doi.org/10.24912/jpa.v4i3.20019

Harjanti, W., Prasetyo, H. D., Adi Rahardjo, K., & Supriadi, I. (2020). Surabaya City Workers,

Why Choose an Accountant Career? International Journal of Scientific Research and

Management, 8(02), 1626–1630. https://doi.org/10.18535/ijsrm/v8i02.em09

Marzuki, M., Subramaniam, N., Cooper, B. J., & Dellaportas, S. (2017). Accounting academics’

teaching self-efficacy and ethics integration in accounting courses. Asian Review of

Accounting, 25(1), 148–170. https://doi.org/10.1108/ara-09-2015-0088

S, S. W., & Yusof, B. (2017). What it Require to Become an Accounting Partner? Insights from

Lived Experiences of Accounting Partners in the Kingdom of Saudi Arabia . Scite.ai.

https://scite.ai/reports/what-it-require-to-become-dvkrdDy

Tanase, G., Stefanescu, A. (2014). "Study Regarding the Correlation Between the Academic

And Professional Environment From The Perspective Of Future Graduates. Managerial

Accounting Case ". JASO, 16(1), 260-270.

https://doi.org/10.29302/oeconomica.2014.16.1.23

Chipunza, C., Malo, B. (2017). Organizational Culture and Job Satisfaction Among Academic

Professionals at A South African University of Technology. Problems and Perspectives in

Management, 2(15), 148-161. https://doi.org/10.21511/ppm.15(2).2017.14b

Bartlett, G. D., Kremin, J., Saunders, K. K., Wood, D. A. (2016). Factors Influencing

Recruitment of Non-accounting Business Professionals Into Internal Auditing.

Behavioral Research in Accounting, 1(29), 119-130. https://doi.org/10.2308/bria-51643

Samkin, G., Schneider, A. (2014). Using University Websites To Profile Accounting Academics

and Their Research Output. Meditari Accountancy Research, 1(22), 77-106.

https://doi.org/10.1108/medar-05-2014-0038

Borquez, J., Amin, C. (2022). Gender Differences In the Professional Experiences Of Iran

Specialists In American Academia. SN Soc Sci, 12(2). https://doi.org/10.1007/s43545-

022-00585-4

Ellington, P., Williams, A. (2017). Accounting Academics’ Perceptions Of the Effect Of

Accreditation On Uk Accounting Degrees. Accounting Education, 5-6(26), 501-521.

https://doi.org/10.1080/09639284.2017.1361845

Ibrahim, K. (2018). Influence Of School Based Policies On Internal Efficiency In Public Day

Secondary Schools In Nyatike Sub County, Kenya. EDUCATION, 3(6), 161-169.

https://doi.org/10.12691/education-6-3-1

Rossouw, M., Brink, S. M. (2021). An Investigation Into the Success Rates Of Students With No

Prior Accounting Knowledge In Obtaining A Professional Accounting Degree. SAJHE,

2(35). https://doi.org/10.20853/35-2-3904

Serna-Muñoz, C., Martínez-Beneyto, Y., Pérez-Silva, A., Poza-Pascual, A., Ibáñez-López, F. J.,

Ruiz, A. J. O. (2020). Perception, Knowledge, and Attitudes Towards Molar Incisor

Hypomineralization Among Spanish Dentists: A Cross-sectional Study. BMC Oral

Health, 1(20). https://doi.org/10.1186/s12903-020-01249-6

Dieste, O., Aranda, A. M., Uyaguari, F. U., Turhan, B., Tosun, A., Fucci, D., … & Juristo, N.

(2017). Empirical Evaluation Of the Effects Of Experience On Code Quality And

Programmer Productivity: An Exploratory Study. Empir Software Eng, 5(22), 2457-

2542. https://doi.org/10.1007/s10664-016-9471-3
Long, W. R., Barnes, L. L., Northcote, M. T., Williams, A. G. (2020). Accounting Academic

Workloads: Balancing Workload Creep To Avoid Depreciation In the Higher Education

Sector. ESHS, 2(1), p55. https://doi.org/10.22158/eshs.v1n2p55

Guthrie, J., Parker, L. (2014). The Global Accounting Academic: What Counts!. Accounting

Auditing & Accountability Journal, 1(27), 2-14. https://doi.org/10.1108/aaaj-10-2013-

1504

Perera, K. A. J. O., Perera, U. L. N. L., Guruge, N. H. G., Subashini, S., Madhavika, W.,

Weerarathne, R. S. (2021). Accounting Education Towards Sustainable Labour Markets

In Sri Lanka. AJESS, 35-48. https://doi.org/10.9734/ajess/2021/v14i130347

Christopher, J. A., Schertzer, C. B., Schertzer, S. M. (2013). Accounting Faculty Internships.

SAGE Open, 2(3), 215824401349070. https://doi.org/10.1177/2158244013490701

Smith, S. J., Urquhart, V. (2018). Accounting and Finance In Uk Universities: Academic Labour,

Shortages And Strategies. The British Accounting Review, 6(50), 588-601.

https://doi.org/10.1016/j.bar.2018.03.002

Johnson, N. L., Larson, F., DeMersseman, A. (2017). Who’s Taking the Accounting Class?

Leveraging Professional Skepticism While Teaching Accounting Online. JBCS, 2(13),

73-84. https://doi.org/10.19030/jbcs.v13i2.9939

Badicu, G., Mihaila, S. (2016). Study Regarding the Relevance Of The Accounting Subjects In

The Economic Vocational Training Of Non-accountant Specialists. AUDITF, 140(14),

897. https://doi.org/10.20869/auditf/2016/140/897

Bouilheres, F., Lange, P. D., Scully, G., Yapa, P., O'Connell, B. (2021). Professional Accounting

Body Affiliation In a Developing Country: The Case Of Membership Attraction In

 Vietnam. Accounting Education, 3(31), 294-321.

https://doi.org/10.1080/09639284.2021.1976656

Opatha, H. H. D. N. P., Perera, H. (2017). Determinants Of Work-family Balance: An Empirical

Study Of Accounting Professionals In Sri Lanka. Sri Lankan J Hum Res Mgt, 1(7), 18.

https://doi.org/10.4038/sljhrm.v7i1.5635

Harjanti, W., Prasetyo, H. D., Rahardjo, K. A., Supriadi, I. (2020). Surabaya City Workers, Why

Choose An Accountant Career?. int.jour.sci.res.mana., 02(8), 1626-1630.

https://doi.org/10.18535/ijsrm/v8i02.em09

Ticoi, C., Albu, N. (2018). What Factors Affect the Choice Of Accounting As A Career? The

Case Of Romania. JAMIS, 1(17), 137-152. https://doi.org/10.24818/jamis.2018.01007

Saadeh, S., Al-zoubi, A. B., Dahmash, F. N., Ahmad, S., Mahmoud, M. (2022). A Review On

Forensic Accounting Profession and Education: Global Context..

https://doi.org/10.20944/preprints202211.0369.v1

Smith, S. J., Urquhart, V. (2018). Accounting and Finance In Uk Universities: Academic Labour,

Shortages And Strategies. The British Accounting Review, 6(50), 588-601.

https://doi.org/10.1016/j.bar.2018.03.002

Atanasovski, A., Tocev, T. (2022). Research Trends In Disruptive Technologies For Accounting

Of the Future – A Bibliometric Analysis. JAMIS, 2(21), 270-288.

https://doi.org/10.24818/jamis.2022.02006