Abstract

The accounting educational literature is heavily focused on the characteristics and productivity of individual faculty members. The research contributions of these individuals are also aggregated by their departmental affiliations. However, very little work focuses upon how accounting departments are built and how they change over time. To evaluate the change in accounting departments over several decades, a detailed look at the major schools of one state (Ohio) is offered by this paper. Implications for the management of academic departments are offered, and suggestions for future research are made.

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