Alan Reinstein accepted for publication in Advances in Accounting
Mike Ilitch School of Business Professor of Accounting Alan Reinstein has had an article accepted for publication in Advances in Accounting, a journal that publishes original research to advance the understanding of accounting over a range of topics and research methods.
The article, “Is Academic Performance a Zero-Sum Game? Exploring the Nexus between U.S. Accounting Programs’ Research and Teaching Outcomes,” examines the relationship between research publication and CPA exam pass rates.
This article was co-authored by Timothy J. Fogarty from Case Western Reserve University and Mary Sasmaz from Baldwin-Wallace University.
Abstract
Academics and the public have long questioned whether research and teaching are symbiotic activities, with each enhancing the other. Revisiting this question for the U.S. accounting discipline, we analyze publication output in top-tier journals and CPA exam pass rates to indicate an accounting department’s total research and educational achievement. Examining data for 65 top programs from 1985–2016 finds that research productivity and this desired educational outcome are positively, but not significantly, related. This suggests that an accounting department’s two major activities do not conflict—but also do not strongly support each other. This result is generally reproduced for different levels of research production. Some variation is observed after the CPA exam changed to its current computerized administration.
