Accounting faculty’s pursuit of professional certifications: Pre- and post-terminal degree comparison

Abstract

Using survey data collected from 536 U.S. accounting faculty, this study applies theories of extrinsic and intrinsic motivation to investigate the differences of two terminally degreed faculty groups (PreCerts v. PostCerts) in their motivations, perceived obstacles, and perceived benefits of pursuing a professional accounting certification. Among our findings, we find that faculty receiving a certification before their terminal degree (PreCerts) chose extrinsic factors more often than their PostCert counterparts. For example, PreCerts chose a job requirement as a motivation for obtaining a professional certification significantly more often. On the other hand, faculty who obtained their professional certification after their terminal degree (PostCerts) tended to choose more intrinsic-motivating items. With a trend of increasing non-certified Ph.D. faculty, we believe these results not only shed light on differing motivations for the two groups but can also serve current accounting departments in encouraging non-certified faculty to pursue a professional certification.