Since accounting is a highly technical, standards oriented profession, both practitioners and academics may claim to be experts.
Such decisions may include, which program a perspective Ph.D. student should attend, where a professor should teach, and whom to collaborate with on a project.
Empirical studies have documented that leading accounting journals publish in total fewer research articles than comparable journals in economics and other business disciplines,[8] and consequently, accounting scholars are relatively less successful in academic publishing than their business school peers.
Others differences between scholarship in finance and accounting include the number of citations articles receive, word count, and length of the publication process.
[11] The theoretical basis of the central concepts with which accounting is concerned, including profit, cost, revenue and capital is derived from economics.
The key criterion for being offered a professorship, or chair, is the contribution to research evaluated on the basis of published articles in scholarly journals.
A Ph.D. in accounting or a related field is required for an appointment at a top tier business school, especially one in which research is undertaken.