Endowed chairs in accounting worldwide.

Autor: Rezaee, Zabihollah, Elmore, Robert C., Spiceland, David
Předmět:
Zdroj: Accounting Education; Mar2004, Vol. 13 Issue 1, p29-50, 22p, 19 Charts
Abstrakt: Colleges and universities worldwide have benefited from the growth of the stock market of the 1990s. Many universities have seen marginal increases in their endowments. Accounting programmes have been among the beneficiaries of endowment growth and a concurrent increase in the number of endowed chairs. The primary purposes of this study are to: (1) examine the nature and status of endowments in accounting programmes worldwide; (2) determine objectives, criteria, benefits, and challenges of establishing endowed chairs; and (3) establish benchmarks for universities worldwide for assessing the credentials and qualifications necessary to obtain endowed chair positions. Findings indicate that: (1) the primary purpose of the endowed chair is to enhance the reputation and provide better recognition for the college or university; (2) research is considered the most important objective; (3) although excellence in teaching is considered important, this is not always reflected in the time spent on professional activities; (4) professional and college service is considered an important part of the duties of the chaired professor; and (5) the amount of time spent on teaching activities is less than that spent on research and service. The results of this study should help accounting programmes worldwide in both assessing existing endowed chairs and in establishing new chaired professorships. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index
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