CHAPTER II

Related Theories

Fishbein and Ajzen created the theory of reasoned action, sometimes known as

the TRA, in 1975. It is a social psychology paradigm that assumes that the attitude

toward the behavior, or personal attitude, and subjective norms where behavior is

defined as an individual's feelings, whether positive or negative, to execute that

conduct, are two independent drivers of the desire to perform that behavior.

Contrarily, subjective norms are described as the individual's perception of whether to

engage in a particular action or behavior. According to the TRA, an individual's

attitude toward the activity, or personal influence, and subjective norms, or social

impact, surrounding the performance of the behavior, are factors that affect behavioral

intention (Fishbein & Ajzen 1975).

In the application of TRA in the accounting profession, it was used by Cohen

and Hanno (1993) to investigate the decision to major in accounting, and by Felton et

al. (1995) to analyze the attitudes and intents to become an accountant. Apostolou,

Dorminey, Hassell, & Rebele, 2015 stated in their recent journal that the main reason

why the majority of accounting graduates decide to enter professional life right out of

college is to earn a respectable salary that will allow them to start their careers and

pay their bills that tends to move them farther from academia. In addition to that,

academic accounting instructors or academicians often hold a Ph.D., whereas

professionally certified accounting professors holds a master of business

administration (MBA) and have more real-world accounting expertise, backing up the

idea that accounting professionals often put in more hours, make more money, and act
more like entrepreneurs than accounting educators do, while academicians prefer

greater stability and consider themselves more as employees (Fogarty & Black, 2014).

The researchers will utilize the theory of reasoned action into the study in order to

understand deeper, create framework and identify the factors as of why there are

accounting professionals in the business industry and academe and their choice of

career paths.

According to institutional theory, institutional constraints on organizations

lead to the acceptance of formal rules and structures that lend organizational

legitimacy by causing myths or concepts to be taken for granted (Mayer, Rowan et al.

2013). These guidelines encourage businesses in a field to use architecture that are

compatible with their surroundings. As a result, although having the head office in a

prominent downtown location has symbolic significance, doing so might be less

profitable and operationally effective.

Because of this, the emphasis has frequently been on how institutions

influence organizational players' behavior (Lawrence et al., 2009). By concentrating

on how action and actors affect institutions, institutional work reorients the focus of

institutional studies (Greenwood and Suddaby, 2009). According to Scott (2008),

professionals are essential to institutional activity because other entities become

institutionalized as a result of the entrenchment of professions in organizational fields.

The foundational fields of economics, political science, and sociology all contributed

to the development of institutional theory, which has given rise to a variety of socio-

institutional viewpoints (W. and Hughes, C. 2013). Institutional theory has sparked

some attention among economists due to the requirement to design accounting

provisions that take into account how fundamental economic institutions interact

(Vysochan, et. al. 2021)

 According to Suddaby and Viale (2011, p. 3), there are four main steps in the

creation of a professional-driven institution: (1) challenging the status quo and

creating "uncontested space," (2) bringing in "new actors," (3) establishing new rules

and standards that redefine existing boundaries, and (4) establishing new "status

hierarchies." By doing this, a profession can establish and uphold the adjacent

organization's norms and structures for the benefit of the profession. In this instance,

the accounting profession established and continues to uphold rules and institutions

that are appropriate for the profession within academia.

In this case study by Venter and De Villiers (2013) demonstrates how the

accounting profession has colonized the academic accounting community in South

Africa and how the profession has established and supported organizations within

academia. This analysis demonstrates how the institutional work of the professional

body is supported by the institutional work of the profession's members in academia

and generates new insights. The relevance of this theory to the current study is to

identify whether institutions and organizations have effect on the career decision

whether accounting professionals will work on academe or corporate industry.

The Actor-Network theory postulates that reality is totally controlled by

mechanisms of action, in which any element, whether physical or immaterial, may

engage in interaction with other elements, whether active or not (Callon, 1999). The

primary characteristic of ANT is its concentration on inanimate objects and their

impact on social processes. Accordingly, an actor is described as the "source of an

action, whether it originates from a human or non-human." (Cresswell, et. al. 2013).

Symmetry is one of the fundamental and crucial tenets of the actor-network theory.

One of the primary achievements of this theory, according to Mattedi, Grisotti, Spiess,
and Bennertz (2009), was the introduction of a symmetrical approach to the link

between society, technology, and science.

As a result, actors must be translated using translation technologies in order to

understand both human and non-human agents in a shared base language (Latour,

1999). It is particularly appealing and pertinent to verify relationships between actors

in the field of specialized accounting because the Actor-Network Theory treats human

and non-human agents equally in terms of importance in a given reality and that they

are potential actors in a network based on the principle of heterogeneity (Hardy &

Williams, 2008). As a result, a key component of the actor-network theory relates to

the idea that the creation of a reality or social environment depends on relationships

between agents, the creation of equivalences, and translations produced by diverse

actors (Callon, 1986).

In this study of Murro & Beuren 2016, specialized accounting inspection with

the use of ANT they have concluded that the establishment of networks in the field of

specialized accounting inspection depends on numerous translations between agents,

since they have an impact on the performance of activities and the stabilization of

relationships. The quality of the expert report and technical report and the competence

of accounting experts were pointed out as performance indicators. Researchers would

also like to utilize action network theory through application to the current study

whether the actions or choices of accounting professionals bears weight in being

accounting professional in the business world or an academician in universities. ANT

will help the study in researching this study progress deeper in a unbiased and equal

manner.
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).

Related Studies
 Norris (2020) conducted a study about Accounting Faculty Shortage: A Qualitative

Study wherein the research revealed that institutions are selective when hiring accounting

professionals because they are not looking for only those who have the technical expertise but

also can mentor and teach. It is essential to consider the applicant's passion for teaching

students, not just looking at the years of service. This relates to the lack of availability of

accounting professionals because institutions were too fussy when it came to hiring,

considering that if someone has so much experience in the profession, it is more advantageous

in the institution as the applicant has a lot of ideas and lessons to offer in students. It is a

matter of chance to hire qualified professionals to be accounting teachers, especially since the

passion for teaching can be learned along the way. However, the study of AraúJo et al. (2014)

entitled "Perceived Problems of Being an Accounting Teacher," which states that many

beginner classes are assigned to inexperienced teachers, who often lack the necessary

preparation and training. Some of these teachers were asked to teach more challenging

courses to students with higher learning difficulties and considering that the amount of

workload is a little bit demanding to catch up. The problem is that accounting teachers tend to

have one or more occupations besides teaching, which they only consider part-time, and these

professionals focus more on their primary job. The unnecessary workload that burdens the

accounting professionals was the cause of why some of them decided to resign and

concentrate on their first job.

What's more, accounting teachers hold a baccalaureate degree in accountancy and not

a degree in education. Accounting professionals got into teaching, preferably because of the

circumstance than by design. CPAs usually focus their career path on working in industry or

business rather than academia. After all, the corporate world offers higher pay in lieu of

teaching (Del Mundo & Refozar, 2013). It is not always the first choice for accounting

graduates to enter the academe field as their first job, which results in the need for more

accounting professionals to teach in schools, as most of them can be seen at the accounting or

auditing firm doing tasks facing at their respective computers rather than doing lectures in
front of the students. After all, the corporate world offers higher pay in lieu of teaching. The

study's finding is supported by Nwodoh (2014) noted that weak motivating programs and

issues with human resource development affect accounting education. Nwodoh pointed out

that these difficulties have prevented the professors from providing the students with the

quality training and retraining they need to gain modern accounting skills and understanding.

As the modality of learning has become more complicated as the years pass, the number of

accounting students affected by receiving a quality education concerning accounting

increases. Thus, the chances of producing accounting professionals eligible to teach

accounting courses in school decrease.

In addition to that, the results of the study of Modise (2016) showed that the time

allocated to teachers to teach accountancy courses is insufficient. Adding more pressure to

working in an environment that is under staff since universities in South Africa mostly hire

professors who only have more interest in Economics and Business studies than the

accounting course itself. The issue arises because some of the schools hired professionals who

were economics or business major. It is far from their interest to teach accounting courses as

it is not their forte, especially since it is comfortable and convincing to work if the teachers'

job is close to their hearts. Accounting needs a lot of time for teachers to be able to deliver as

well as for the students to comprehend the lessons. The time opportunity and the work

environment under staff were the few reasons why the lack of availability of accounting

professionals exists.

A looming shortage exists in academic accounting as many accounting

professors retire and new instructors are needed. The significant demand for faculty is

in audit and tax, the leading areas of specialization for practicing CPAs, and a concern

of accounting leaders. It shows that between 500 and 700 accounting professors per

year will retire over the next ten years while accounting Ph.D. programs average 140

graduates per year. About 40% of those graduates are foreign nationals who might not
remain in the U.S. to teach. It is also pointed out that professors have a demanding

workload as they are highly expected to work hard, teach and service their university,

and make significant contributions to accounting research. (Michael Ruff, 2009).

An existing study about the Shortage in the Accounting Profession and

Students Majoring in accounting at Swedish Universities discovered a shortage in the

number of accountants in Sweden, which will increase over time. It also emphasizes

that the Shortage in the number of accountants may be due to insufficient students

following a professional career in accounting. It was indicated that internal and

external factors determine students' behavioral beliefs about the accounting

profession. The main internal factors identified in the study that personal interest in

accounting, numerical inability, and the perception that a career in accounting is dull.

The external factors which influence students to pursue a career in accounting include

primarily the salary scale and job opportunities (Massa & Karlsson, 2018).

One of the significant factors influencing their professional activities is the

workload of these university professors. Due to the lack of students' ability to acquire

knowledge, teachers will have the role of transmitters of information, which will

further increase the workload of the classroom. With that, they conducted a survey

and concluded that the professors' workloads exceed the average number of hours as

76.2% of professors teach 3-5 types of courses per year, and overtime courses are

expanding yearly with an average of 50%. It shows that the higher the workload of

university professors, the lower the quality of education. The study concluded that

university professors work overtime due to a shortage of teaching staff. With that,

education authorities need to develop their policies for the future of this current

situation, or else the education system will not be able to develop in the right
direction, as this will negatively affect the future of students and the country's

development (Davaatseren & Myagmar, 2023).

The shortage of accounting faculty has been a primary concern for

academicians, policymakers, and the profession for decades. There is a reason that

more practitioners do not go into teaching; the process of obtaining a doctorate can be

daunting. It is possible to teach without a doctorate. Teaching opportunities are

bounded to positions as part-time adjunct faculty with fewer career options, less job

security, and significantly lower compensation than faculty with a doctorate. Many

need help to afford to give up their jobs to make far less money for several years, and

they are frequently hesitant to transport and move away to attend school, especially if

they have families. Many universities coped with the shortage by hiring part-time.

However, universities with accounting programs still need to hire a certain percentage

of doctoral-trained faculty to meet accreditation standards. Earning a doctorate

requires much time; it is also why accountants are kept from joining the faculty and

practicing accountants in academia. (Carol C. Bishop, CPA, DBA; Douglas M. Boyle,

CPA, DBA; Brian W. Carpenter, Ph.D.; and Dana R. Hermanson, Ph.D., 2016)

A gulf between the demand and supply of qualified accounting faculty makes

it challenging to staff accounting departments with academically qualified educators.

It threatens the profession's desire to attract more significant numbers of highly

educated entry-level accountants to the academic field. The survey shows participants'

current level of interest in teaching part-time or full-time. 28.9% of participants

indicated that they were interested in full-time teaching. 16.5% indicated a reasonably

high degree of interest. And 28.3% of at least a moderate degree of interest. It was

also stated that the factors that decrease their interest in pursuing a full-time career as

an accounting professor are time-consuming for a doctoral degree (6.0%), the

financial cost of pursuing a doctoral degree (5.9%), compensation difference between

industry and academia (4.5%), needed practical experience before teaching (2.9),

academic environment concerns (3.0%), confidence in being an effective teacher

(3.1%), and the challenges in managing students (3.2%) (DouglasM.Boyle,

BrianW.Carpenter, DanaR.Hermanson, & andMichaelO.Mensah, 2013).

FIGURE 2. 1
CONCEPTUAL FRAMEWORK

CLASSIFICATION OF THE RESPONDENTS

STILL EMPLOYED IN THE HAVE BEEN EMPLOYED IN

ACADEME SECTOR THE ACADEME AND LEFT

AVAILABILITY DETERMINANTS

SALARY MODALITY OF
SATISFACTION TIME OPPORTUNITY
LEARNING

RELEVANCE TO THE ACADEMIC

FIELD

SPAN OF EMPLOYMENT JOB SECURITY

WORKING REQUIREMENTS WORK ENVIRONMENT

FACTORS THAT HAVE AFFECTED THE

AVAILABILITY OF ACCOUNTING
PROFESSIONALS TOWARDS ENGAGING
IN THE ACADEMIC FIELD
 The figure entails the process in which the research will follow to attain

results. In accordance with the statement of the problem, the respondents will be

classified in terms of their employment status inclined in the academe. By means of

classifying the respondents, it will enable the researcher to make a better comparison

between the two and how it may have affected their availability. Several factors are

tested in the researcher, also in accordance with the literatures that are sought

beforehand in proceeding to the application of the research. These availability factors

that affect the accountancy professionals in offering their service to the academy and

educational institutions as instructors will help the researcher determine which factor

had the most effect. The process will also determine if the given factors had a

relevance to the availability of the respondents in terms of their professional career

choice, whether to serve in the academe or not.

Furthermore, to visualize the process of the research, the researcher will

provide a three steps graphic presentation. This figure will entail how may the

collection of data will be applied, and which process takes place before the other. This

may help the researcher for additional explanations, and other researchers in

determining the process in which how the research was done.

FIGURE 2.2
INPUT – PROCESS – OUTPUT

INPUT PROCESS OUTPUT

The researcher, beforehand, Upon the collection of The study is expected to attain
collected information that was necessary information that is factual results that will enable
helpful to the study. factual and essential in the a creditable basis for another
study, the researcher research.
The respondents are determined the statement of
determined in accordance the problem. The study aimed to seek
with their relativity to the The process is entailed in a results upon the factors
academic sector of detailed presentation. affecting the availability of
accountancy. accountancy professionals
The researcher then sought towards the field of academe.
There are provided factors additional literature and
that are tested in other studies, and of similar The study will determine
research and are applied by application of the process which factors affect the
the researcher to the followed by the research. respondents the most.
respondents of the study.
The researcher will distribute The research gap is sought
The researcher sought related a research questionnaire to the and a better finding among the
studies and literatures that are respondents in the collection basis is found.
helpful, and the feasibility of of feedback for the study to be
the papers are relevant to the factual.
study.

The input – process – output model is used to initiate a detailed explanation

that explains the method of the researcher in determining the results that is sought by

the study. The researcher will stick in the application of the research process until the

results are attained and findings are ready to offer.

Hypothesis of the study

Null Hypothesis
 There is no significant factor that indicates a strong relevance to the

availability of accountancy professionals in offering their services in the academic

field of accounting.

Definition of Terms

Academia - the world of higher education, including universities, colleges, and

research institutions.

Academic Accounting - the study and research of accounting principles, practices, and

theories within an academic setting. It involves the examination and analysis of

accounting concepts and their application in various contexts.

Academic Discipline - a specific field of study or branch of knowledge within

academia. It represents a distinct area of expertise that is characterized by its own

theories, methodologies, and research practices.

Academicians - individuals who are actively engaged in teaching, research, and

scholarly activities within academia. They are typically faculty members or

researchers who contribute to the advancement of knowledge in their respective

fields.

Decoupling - the process of separating or disconnecting two or more elements or

entities that were previously linked or integrated. In the context of the study,

decoupling may refer to the disconnection between the availability of accounting

professionals and their engagement in the academic field.

Disruptive Technologies - innovations or advancements that significantly alter or

disrupt existing industries, markets, or practices. These technologies often introduce

new ways of doing things and can have a transformative impact on various sectors,

including accounting.

Doctoral Degree - the highest level of academic degree that can be obtained in a

particular field of study. It is typically earned through advanced research and the

completion of a doctoral dissertation or thesis.

Emerging Technologies - new and developing technologies that have the potential to

significantly impact various industries and fields. In the context of the study,

emerging technologies may refer to technological advancements that are relevant to

the accounting profession.

Entry Level Accountants - individuals who are at the beginning of their accounting

careers and have recently entered the workforce. They typically have limited

professional experience and may be in the early stages of their professional

development.

Gender Disparity - the unequal treatment or representation of individuals based on

their gender. In the context of the study, gender disparity may refer to differences in

the availability of accounting professionals based on gender.

Institutional Activity - the actions, behaviors, and practices that are carried out within

an institution. It encompasses the various activities and processes that contribute to

the functioning and operation of the institution.

Institutional Constraints - the limitations or restrictions that are imposed by the rules,

regulations, and norms of an institution. These constraints may influence the

availability of accounting professionals in the academic field.

Institutional Studies - research and investigations that focus on understanding the

structures, processes, and dynamics of institutions. These studies examine how

institutions shape and influence various aspects of society, including the availability

of accounting professionals.

Institutional Work - the actions and efforts undertaken by individuals or groups to

create, maintain, or change institutional arrangements. In the context of the study,

institutional work may involve initiatives aimed at increasing the availability of

accounting professionals in the academic field.

Internal Auditing - a process of evaluating and assessing an organization's internal

controls, risk management practices, and financial operations. It is conducted by

internal auditors who are responsible for ensuring compliance and identifying areas

for improvement.

Lieu - could be used to describe the use of certain references or sources in place of

others. The substitution or use of one thing in place of another. The author criticizes

the extensive citing of SWGANTH instead of providing primary references to the

reader.

Master of Business Administration (MBA) - a graduate degree that focuses on the

study of business administration and management. It provides individuals with

advanced knowledge and skills in areas such as finance, marketing, operations, and

strategy.

Non-Accounting Fields - areas of study or professional domains that are outside the

scope of accounting. These fields may include disciplines such as marketing, finance,

human resources, and information technology.

Norms - social or cultural rules, expectations, or standards that guide behavior and

interactions within a particular group or society. In the context of the study, norms

may refer to the accepted practices and behaviors within the accounting profession or

academic field.

Organizational Legitimacy - the perception or recognition of an organization as being

valid, credible, and conforming to societal norms and expectations. It is an important

aspect for organizations to gain trust and support from stakeholders.

Organizational Players - individuals or groups who have a stake or role in an

organization. They may include employees, managers, executives, shareholders,

customers, and other relevant stakeholders.

Paradigm - a framework or model that guides research, theory development, and

practice within a particular field of study. It represents a set of assumptions, concepts,

and methodologies that shape the way knowledge is produced and understood.

Postulate - a statement or proposition that is assumed to be true without proof. It

serves as a starting point or basis for further reasoning or investigation. In the context

of the study, postulates may refer to the foundational assumptions or principles

underlying the research on factors affecting the availability of accounting

professionals towards the academic field.

Private Sector - the part of the economy that is owned, controlled, and operated by

private individuals or organizations. It includes businesses, corporations, and non-

governmental entities that operate for profit or other non-governmental purposes.

Professional Accounting - the practice of accounting by individuals who have

obtained the necessary qualifications, certifications, and expertise in the field. It

involves the application of accounting principles and standards to provide financial

information and analysis for decision-making purposes.

Professional Milestones - significant achievements or events in a person's

professional career. These milestones may include promotions, certifications, awards,

or other notable accomplishments that mark progress and growth in one's professional

journey.

Professional Skepticism - the mindset and attitude of questioning and critically

evaluating information, assumptions, and evidence in the context of professional

work. It is an important attribute for accounting professionals to exercise professional

judgment and maintain objectivity.

Professional-Driven Institution - an organization or entity that is primarily

influenced or guided by the interests, values, and goals of a particular profession or

professional group. In the context of the study, a professional-driven institution may

refer to an academic institution that prioritizes the needs and requirements of the

accounting profession.

Public Accounting - the practice of accounting by individuals or firms that provide

services to clients in the public sector. These services may include auditing, tax

preparation, financial consulting, and other accounting-related activities.

Remunerations - the financial rewards or compensation received by individuals for

their work or services. In the context of the study, remunerations may pertain to the

salaries, bonuses, or other forms of payment received by accounting professionals in

the academic field.

Social Impact - the effects or consequences of an action, policy, or program on society

or specific social groups. It encompasses both intended and unintended outcomes that

may result from certain interventions or initiatives.

Social Psychology Paradigm - a theoretical framework or perspective that focuses on

understanding human behavior and social interactions. It examines how individuals'

thoughts, feelings, and behaviors are influenced by social factors and social norms.

Specialized Accounting Inspection - the examination and evaluation of accounting

practices, financial records, and internal controls within a specific industry or sector.

It involves specialized knowledge and expertise in the accounting principles and

regulations relevant to that industry.

Streamlined - a process or system that has been simplified, optimized, or made more

efficient. It involves removing unnecessary steps, reducing complexity, and

improving the flow of activities or information.

Subjective Norms - an individual's perception of social expectations, opinions, or

pressures regarding a particular behavior or action. They represent the perceived

social norms that influence an individual's decision-making and behavior.

Symbolic Significance - the meaning or importance attributed to a symbol, gesture, or

action within a particular context or culture. It represents the symbolic value or

representation that something holds for individuals or groups.

Symmetrical Approach - an approach or perspective that emphasizes equality,

balance, and fairness in relationships, interactions, or communication. It involves

treating all parties or stakeholders in a balanced and equitable manner.

Synthesized - the process of combining or integrating multiple elements, ideas, or

sources into a coherent whole. It involves bringing together different components or

perspectives to create a unified and comprehensive understanding.

Tenure - the permanent employment status granted to faculty members in higher

education institutions after a probationary period. It provides job security and certain

rights and protections to academic professionals.

Uncontested - a situation or condition in which there is no opposition, dispute, or

disagreement. It implies that a particular idea, claim, or position is widely accepted or

undisputed.

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