Early Experiences of Accountants Transitioning to Virginia Community College Faculty Alison ...

159 Pages·2017·1.04 MB·English

by  Janice Austin

Early Experiences of Accountants Transitioning to Virginia Community College Faculty

Alison Rolley

Dissertation submitted to the faculty of the Virginia Polytechnic Institute and
State University in partial fulfillment of the requirements for the degree of

Doctor of Philosophy
In
Career and Technical Education

William T. Price, Jr.
Joseph S. Mukuni
Takumi Sato
Thomas O. Williams

September 27, 2017
Blacksburg, Virginia

Key words: Accounting education, accounting faculty, community colleges, industry
experience

© Copyright by Alison H. Rolley, 2017
All Rights Reserved
Early Experiences of Accountants Transitioning to Virginia Community College Faculty
Alison Rolley
ABSTRACT
Accounting faculty members in community colleges educate a large portion of
accounting students each year. Accountants who become accounting faculty are the most
common type of accounting instructor in community colleges and they have much to offer
because of their prior work experience. Accounting faculty members who have transitioned
from industry generally have the knowledge and expertise to be successful in practice but their
work experience may not have prepared them for teaching roles in community colleges. The
purpose of this research was to obtain information about the experiences and knowledge
necessary for the successful transition from industry to teaching. Particular attention was
focused on content knowledge, accounting skills, pedagogical knowledge and teaching skills.
A basic qualitative research design was used to collect and analyze data for this study.
Interviews were used to collect narrative data related to the experiences of accountants as they
transitioned to teaching. Data analysis revealed that college academic experiences and on-the-
job teaching experiences were influential transition experiences and knowledge of pedagogy was
gained through teaching and professional development activities. Pedagogical skills and soft
skills are essential skills needed to teach accounting to a diverse group of students. Pre-service
teacher preparation and on-going membership was perceived as beneficial for new accounting
faculty members. The findings in this study could provide a better understanding of the best
ways of supporting entry into the teaching profession in community colleges and could influence
recruitment and professional development of accounting educators in community colleges.
Early Experiences of Accountants Transitioning to Virginia Community College Faculty
Alison Rolley
GENERAL AUDIENCE ABSTRACT
Accounting faculty members in community colleges educate a large portion of
accounting students each year. Accountants who become accounting faculty are the most
common type of accounting instructor in community colleges and they have much to offer
because of their prior work experience. Accounting faculty members who have transitioned
from industry generally have the knowledge and expertise to be successful in practice but their
work experience may not have prepared them for teaching roles in community colleges. The
purpose of this research was to obtain information about the experiences and knowledge
necessary for the successful transition from industry to teaching. Particular attention was
focused on content knowledge, accounting skills, knowledge of education principles and theory
(pedagogy) and teaching skills.
A basic qualitative research design was used to collect and analyze data for this study.
Interviews were used to collect narrative data related to the experiences of accountants as they
transitioned to teaching. Data analysis revealed that college academic experiences and on-the-
job teaching experiences were influential transition experiences and knowledge of pedagogy was
gained through teaching and professional development activities. Pedagogical skills and soft
skills are essential skills needed to teach accounting to a diverse group of students. Pre-service
teacher preparation and on-going membership was perceived as beneficial for new accounting
faculty members. The findings in this study could provide a better understanding of the best
ways of supporting entry into the teaching profession in community colleges and could influence
recruitment and professional development of accounting educators in community colleges.
Dedication
This dissertation is dedicated to my wonderful family. Without all of you, I would not
have been able to complete this long journey to become a PhD. To my biggest supporter and
devoted husband Chad, whose unconditional love and understanding made this degree possible.
His encouragement never wavered during this process and I am eternally grateful for his
continued love and support. To my loving mother, Nancy for encouraging me and for all of the
great conversations we had on those late-night commutes home. To all my immediate and
extended family, who may not have understood all that was involved with this process but
supported me anyway. Finally, to my beloved Australian cattle dogs, who were my constant
companions during those many hours of writing.

iv
Acknowledgements
Many thanks to those who contributed to the completion of my PhD. I am extremely
grateful for the guidance and support I received from Dr. Bill Price, my advisor and committee
chairman. He generously spent many hours guiding me through this process and was
instrumental in the completion of this study. I am extremely appreciative of Dr. Joseph Mukuni,
who served as a committee member and taught me a great deal about quality academic writing.
Sincere thanks to committee members, Dr. Takumi Sato and Dr. Tom Williams who challenged
me to do my best. I am very appreciative of the time these individuals invested in me.
Thanks to all the past and present members the CTE Professional Seminar class. It has
been a truly wonderful experience to learn from each other. Diane Tomlinson, my writing
partner and close friend, spent many hours reading and discussing my research and I could not
have done it without her support. Special thanks to my dear friend Jihyun Woo, for her
continuous encouragement and positive outlook and to Tom Shelton, who I could always count
on to interject some humor when I needed it most.
Last, but certainly not least, special thanks the community college accounting faculty
who generously shared their experiences with me. Without their assistance, this study would not
have been possible.

v
Table of Contents

Abstract ii
General Audience Abstract iii
Dedication iv
Acknowledgements v
Abbreviations and Acronyms ix
List of Tables x
CHAPTER 1 INTRODUCTION 1
Background of the Study 2
Statement of the Problem 4
Purpose of the Study 4
Importance of the Study 5
Research Questions 6
Theoretical Framework 6
Methodology 7
Definition of Terms 7
Limitations 9
Delimitations 9
Summary 10
CHAPTER 2 REVIEW OF LITERATURE 11
Literature Review Summary 11
Theoretical Framework 12
Demand for Accountants 15
Overview of Community Colleges 15
vi
Accounting Programs in Community Colleges 18
Accounting Faculty Trends 21
Accounting Faculty with Industry Experience 24
Faculty Credentials 25
Role of Accounting Faculty in Community Colleges 27
Accounting Courses 28
Higher Education Teacher Preparation 31
Effective Teaching 33
Summary 36
CHAPTER 3 METHODOLOGY 37
Statement of the Problem 37
Purpose of the Study 38
Research Questions 38
Research Methodology 39
Research Design 40
Participants 40
Data Collection Procedures 42
Data Analysis Procedures 45
Researcher Stance 50
Summary 51
CHAPTER 4 RESULTS 52
Description of Participants 53
Faculty Demographics 55
Research Question 1 57
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Research Question 2 62
Research Question 3 66
Research Question 4 72
Research Question 5 78
Research Question 6 85
Summary 100
CHAPTER 5 DISCUSSION OF RESULTS AND CONCLUSION 101
Summary of the Study 101
Conclusions 105
Discussion of Findings and Conclusions 107
Recommendations for Practice 118
Recommendations for Future Research 119
Concluding Remarks 119
References 121
Appendices 132

viii
Abbreviations and Acronyms

AAA American Accounting Association
AACC American Association of Community Colleges
AACSB Association to Advance Collegiate Schools of Business
ACBSP Accreditation Council for Business Schools and Programs
AECC Accounting Education Change Commission
AICPA American Institute of CPAs
CPA Certified Public Accountant
NCES National Center for Education Statistics
SACSCC Southern Association of Colleges and Schools Commission on Colleges
VCCS Virginia Community College System

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List of Tables
Table 1 SACSCC Minimum Standards for Teaching
Table 2 Participant Profile
Table 3 Industry Experience Theme
Table 4 Transition Experiences Theme
Table 5 Content Knowledge Themes
Table 6 Skills Theme
Table 7 Instructional Method Change Theme
Table 8 Teacher Preparation Theme

x