Accounting in Community Colleges: Who Teaches, Who Studies?

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1 Accounting in Community Colleges: Who Teaches, Who Studies? A Report of the American Accounting Association, March 29, 2010 Susan Crosson, Professor, Santa Fe College Tracie Nobles, Associate Professor, Austin Community College Tracey Sutherland, Executive Director, American Accounting Association Julie Smith David, Associate Professor and Director of the Center for Advancing Business through Information Technology

2 Agenda Accounting in Community Colleges Report Who we are Who students are And How Can AAA Help

3 Front page news.

4 Full-time Equivalent Enrollment by Type of Institution, Doctoral 19,560 18,892 4-year non-doctoral 5,684 5,937 2-year 5,297 6,124

5 FTE Students to FTE Faculty, and Instructional Expenditures per FTE Student, 2004 Ratio of FTE enrollment/fte faculty Instructional expenditures/fte student Doctoral $13, year non-doctoral $5, year $3,721.18

6 What is the % of accounting faculty in the United States who teach at community colleges? A. 12 % B. 25 % C. 38 % D. 53 %

7 Number of Accounting Faculty, Change. 2-year (community) colleges. About 38% 7,600 6, % 4-year (baccalaureate and higher) colleges and universities. 12,700 10, % Total 20,300 17, %

8 What is the approximate number of accounting faculty at two year institutions who teach part time? A. 1/4 B. 1/3 C. 1/2 D. 2/3

9 Number of faculty. Community College Faculty Figure 1: Number of full- and part-time Accounting faculty in community colleges, Part-time Full-time Linear (Part-time) Linear (Full-time)

10 Has the mean number of courses taught each term by full-time CC faculty from 1993 to 2004? A. Increased B. Decreased C. Remained unchanged D. Follows a trend similar to other types of colleges.

11 Mean number of classes taught Mean Number of Courses Taught per Term 6 Figure 10: Mean number of classes taught by full-time Accounting faculty by type of institution, year 4-year non-doctoral Research/doctoral

12 Mean number of classes taught. Mean Number of Classes Taught by Part-timers per Term 3 Figure 11: Mean number of classes taught by part-time Accounting faculty by type of institution, year 4-year non-doctoral Research/doctoral

13 What are the approximate percentage of part-time and full-time accounting faculty at two year institutions reporting other employment in 2004? A. 73%, 21% B. 75%, 55% C. 88%, 35% D. 92%, 11%

14 Percentage of Accounting faculty at 2-year institutions reporting "other employment" than their teaching job, Part-time 88.60% 72.70% Full-time 34.50% 21.10% Total 71.10% 55.20%

15 What is the approximate percentage of CC faculty that are very satisfied with their jobs? A. 55% B. 51% C. 48% D. 40%

16 Percent of faculty. Job Satisfaction of Full-time Accounting Faculty Figure 14: Job satisfaction of full-time Accounting faculty by type of institution, year 4-year non-doctoral Doctoral Very satisfied Somewhat satisfied Somewhat dissatisfied Very dissatisfied

17 Percent of faculty Job Satisfaction of Part-time Accounting Faculty Figure 13: Job satisfaction of part-time Accounting faculty by type of institution, year 4-year non-doctoral Doctoral Very satisfied Somewhat satisfied Somewhat dissatisfied Very dissatisfied

18 Tell us about YOU! Full time or part time? Courses taught accounting only? Course Load per semester? Number of full time accounting colleagues? Do you have another source of income? Work another job, consulting, etc.

19 Tell us about YOU!

20 What is the approximate race/ethnic mix of accounting students at two year institutions in 2008? (white:black:hispanic:asian/pacific islander:allother) A. 75%:10%:10%:5%:0% B. 67%:9%:15%:8%:1% C. 60%:17%:12%:8%:3% D. 59%:14%:12%:13%:2%

21 Percent Race/Ethnicity of Community College Students Figure 17: Percent of 2-year Accounting students by race/ethnicity, White Black Hispanic Asian/Pacific Islander All other

22 Percent of students in age interval. Age Distribution of Accounting Majors in 2008 Figure 18a: Age distribution of Accounting majors by type of institution, year 4-year nondoctoral 4-year doctoral to to to to to to 40 > 40 Age in years

23 Percent of students in indicated job status. Work Status of Students in 2008 Figure 20: Work status of Accounting students while enrolled by type of institution, No job Part-time Full-time year 4-year non-doctoral 4-year doctoral

24 Mean SAT combined score. Mean SAT for Accounting Majors Figure 21: Mean SAT combined score for Accounting majors by type of institution, year 4-year non-doctoral 4-year doctoral Mean SAT, 2000 Mean SAT, 2008

25 Percent of students in interval. High School GPA for Accounting Students in 2008 Figure 23: High school grade-point-average for Accounting students by type of institution, year 4-year non-doctoral 4-year doctoral (D- to D) (D to C-) (C- to C) (C to B-) (B- to B) (B to A-) (A- to A)

26 Percent of students reporting risk factors. Cumulative Number of Risk Factors Reported by Accounting Students in 2008 National Postsecondary Student Aid Survey identified risk factors that are known to impede students persistence and success in college as: Figure 22: Cumulative number of risk factors reported by Accounting students by type of institution, a. Delayed enrollment beyond traditional age b. No high school diploma c. Part-time enrollment d. Financially independent e. Have dependents f. Single parent status g. Working full-time while enrolled None One Two Three Four Five Six Seven 2-year 4-year non-doctoral 4-year doctoral

27 What is the % of students who report concentrating in accounting that have enrolled at two year institutions? A. 20 % B. 40 % C. 60 % D. 80 %

28 Accounting Majors (in 1000 s) by Type of Institution, Net change, '90 - '08 2-year % 4-year non-doctoral % 4-year doctoral % Total % Percent at 2-year institutions 44.5% 42.2% 46.9% 40.4%

29 Number reporting Accounting major, in 1000's. Accounting Major Enrollment Trends in 1000s Figure 1a: Enrollment trend, Accounting majors by type of institution, year 4-year non-doctoral 4-year doctoral

30 Tell us about YOUR STUDENTS! Diversity? Full time or part time? Life Experiences / Motives? Academic ability / Risk factors? % Accounting Majors?

31 Tell us about YOUR STUDENTS!

32 What are YOUR CHALLENGES? In the classroom? Outside of the classroom? With students? How do you spend your time? Advising, teaching, committee work, professional organizations, research/writing, etc.

33 What are YOUR CHALLENGES?

34 How can the AAA help? AAA Commons (FREE!!!) Building new courses Networking with faculty Engaging student assignments / cases Mentoring Part-time faculty And in general.. SAVE YOU TIME!!

35 AAA Commons How to Log In

36 Guest Privileges

37 Fill out Guest Registration

38 After you register, check your

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40 Also on the AAACommons Home page

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42 Public/Private archives

43 Thanks for Teaching Accounting and Making a Difference in the Lives of Your Students!

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