Phdwiki - User contributions [en]

How important is discussing papers and being a moderator at conferences?

2010-08-06T18:53:33Z

Derekoler:

Attending conferences is a good way to network for future research projects, and is also a good way to advertise yourself to potential colleagues, reviewers, and employers.

Sectional leaders are often always short on discussants and moderators during conferences such as the AAA annual conference. If you are able, be sure to volunteer for these assignments when you sign up for conferences. When you receive assignments to be a discussant or moderator, be sure that the presentation times don't conflict with other events (for example, if you are also presenting in different session in the same time slot), because the AAA system at present doesn't check for conflicts.

'''When Serving as a Moderator'''

As a moderator, show up early to the session and greet the presenters as they arrive. If you have one, bring a "clicker" that they can use for their presenation. Review the ground rules with them (there are no set rules, but for AAA meetings, 20 minutes for the presentation and 8 minutes for the discussant are typical, and this will leave about 5 minutes for questions from the audience at the end of the 1.5 hour sessions. Have the presenters and discussants place their slide files on the laptop before the session begins. I find it is best to have the paper presentation followed immediately by the discussant, as then the paper is fresh in everyone's mind. Give a 2 minute warning to presenters and discussants, and then direct the Q&A session at the end. Conclude by thanking the particpants at the end.

'''When Serving as a Discussant'''

As a discussant, carefully read the paper and provide ''constructive'' feedback (start with the the good, and then the bad). Remember, your comments will be viewed and evaluated by an audience that has likely not read the paper but has just heard the presentation. A good discussant will begin by discussing the paper's context and overall research field, and then how that particular paper adds to that stream of research. In criticising the paper, remember that your job is to (1) to help the author(s) improve their paper, hopefully into publishable work at a top journal, and (2) help the audience digest the paper. Making yourself look smart is not in that set (although that will happen by default if you execute 1 and 2 well). A thoughtful discussant will share his slides with the presenters before the session (although time constraints may make that difficult in all situations). If there are serious flaws in the paper, I suggest bringing them to the author's attention before the session. If you feel they should be presented as part of your discussion, do so as nicely as possible. No one likes a kitten-killer, even if he's right.

'''Closing Comments'''

In both roles, look the part by dressing up and not down. A typical conference session can get pretty dry, and sometimes some appropriate humor can help break things up. After the session, where possible, stick around and offer any follow-up comments to the presenters, and have some business cards ready in case there is someone there you may want to work with in the future.

If a situation beyond your control comes up and you can't fulfill your assignment, let the section leader know as soon as possible (and, if you can, find your own replacement). Unless you're dead, never be surprise no-show. Let people remember you as a great potential colleague...someone they would like to work with if they had the opportunity!

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File:Research1.jpg

2009-12-28T01:28:59Z

Derekoler:

Picture of generic "Research"

Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals).

A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”

Life as a Professor

2009-12-28T00:45:37Z

Derekoler: /* Associate Professor, aka Post-Tenure */

Almost everyone has been exposed to what professors do in the classroom--they teach. However, teaching is only one aspect of a professor's career. One of the attractive parts of being a professor is that, in addition to teaching, you get to do a lot of other enjoyable activities. The purpose of this page is to discuss the many different things professors do.

==Life as a Professor - an Overview==

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==Nitty-Gritty Details==
===What do Accounting Professors get Paid?===
Accounting professors are highly compensated. The AACSB conducts an [http://www.aacsb.edu/knowledgeservices/home/08-09-SalSurvExecSumExcerpt.pdf annual faculty salary survey] and reports the results. Numbers below are based on the 2008-2009 survey. The average salary of a recently hired accounting professor in 2008-2009 was $127,400. The average assistant professor earned $113,800, the average associate professor earned $114,900, and the average full professor earned $137,800. These salary numbers consider accounting professors at all types of universities and colleges. Salaries vary widely from this averages based on a number of different factors.

Salaries for accounting professors are usually higher if the employing school has a greater research reputation. Typical base salaries for accounting professors at a top 50 accounting research school start above $150,000 a year (and may start as high as $175,000). In addition to the base salary, many schools offer summer research support. The summer research support is quoted in ninths of the salary and the typical new professor at a research intensive university receives 2/9 of their salary as additional summer research support money. The combination of summer research support and base salary puts the total compensation arrangement above $200,000 a year for many of the new professors at these schools. In addition to salary, most schools offer excellent benefits including retirement plans, health insurance packages, and fringe benefits.

Associate and Full professors can also be given "fellowships" or "chairs". These usually provide the professor with additional compensation and/or additional research funding. Fellowships or chairs are usually awarded based on merit, where merit is defined based on research productivity. The value of a fellowship or chair varies widely depending on the size of the donation that an individual or group gave to establish the fellowship/chair.

===Work Load===
Professors work a similar number of hours as those in industry. Some people believe that once you have tenure, you can just show up for class and only work 20 hours a week. While there are a few people who may do this, most professors have greater integrity than this and continue to work to serve others.

The big difference between the hours that accounting professors and those in industry work is that a professor has greater ability to decide when they want to work. A professor must be in the classroom to teach and at scheduled meetings, but with these exceptions there is great flexibility in when and where you work. Professors are evaluated on their output (i.e., articles published, teaching scores, service activities, etc.), therefore the importance rest on the fact that work gets done. That means a professor could leave at 1:00 in the afternoon to participate in an activity and either catch up by working earlier in the morning or later that evening. The flexibility that a professor has with time management is a very appealing part of the job.

A recent [http://aaahq.org/temp/phd/AccountingFacultyUSCollegesUniv.pdf report] indicates that full-time accounting faculty at four year institutions work on average 52 hours a week (as of 2004).
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An attractive aspect of being a college professor is that they get to do many different activities on a regular basis. During the year, a professor will teach classes, conduct research, attend accounting conferences, review others' research, mentor students, serve on university/college/department committees, and interact with professionals/regulators/standard setters. The diversity of the activities makes the job exciting and stimulating. It is easy to avoid getting stuck in a rut because you get to do many diverse things.

[[Image:Prof_1.jpg|center]]

The exact mix of what you do depends on the institution where you work, the stage of your career, and your personal interests. An additional benefit of being a professor is flexibility. This occupation affords you flexibility not only in the types of activities you engage, but also within how the activity is performed. Being a professor is unique, in that you get to learn and investigate issues and topics that you find interesting. There is relatively no structure put on the topics that you can research and learn about. For example, as a professor you get to decide what types of questions you will research, what you teach (to some degree), and what service activities you perform (again, to some degree). If you are a person that likes learning, then being a professor can be very rewarding.

In addition to having diversity and flexibility, professors are constantly challenged. Each research project and each time teaching is a different experience that will continue to test the professor's abilities. One can always improve their teaching and find new things to research, especially as the economy changes and evolves. How a person absorbs this new information depends on the unique characteristics of each individual learner.

==What do you do as a Professor? - In Detail==
The activities of a professor fall into three main categories: research, teaching, and service. Each is discussed in turn, followed by a summary of other activities in which a professor may participate.

===Research===
What in the world do accounting professors research? If you are wondering this, don't worry, you are not alone. It is a common question asked by many accounting professors. [[Oler, Derek|Oler]], [[Oler, Mitch|Oler]], and [[Skousen, Chris|Skousen]] ([http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1121956 2009]) provide an academic definition of accounting research as "research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and...the effects of reported information on economic events." A less technical and more encompassing definition is that accounting researchers examine how accounting impacts/informs (and is impacted/informed by) business, economics, psychology, sociology, history, politics, technology, and just about all other academic disciplines.

[[image:Research_1.jpg|left]]

While there are various branches of accounting research, the more popular in North America can generally be divided into several topical areas that are examined by four basic methodologies. The most common topical areas of accounting research in North America are accounting information systems, audit, financial accounting, managerial accounting, and tax. The four most common methodologies for examining these topical areas are [[analytical]], [[archival]], [[experimental]], and other (e.g., survey, interviews, case studies, etc.) Generally speaking, the greatest number of accounting researchers examine financial accounting issues, and the majority of researchers use archival methodologies.

After people understand what accounting academics research, the question most commonly asked is whether or not it is boring (usually said in a more polite manner). The answer: Of course not! While the technical definition may sound boring, the process of scientific discovery is interesting and exhilarating, especially applied to accounting. Most "lay" people erroneously believe accounting is cut, dry and mechanical like introductory mathematics (i.e., bookkeeping) when in fact accounting is dynamic, full of uncertainty, and very meaningful in the lives of individuals, businesses, and countries. With this perspective, accounting research becomes an awesome adventure into how accounting can impact the welfare of our lifestyles. Like medicine, where each individual research study may not prove to cure cancer, each individual accounting study does not "cure cancer". However, the collection of research from many scholars works to inform decision makers to "see the big picture" and hopefully make better decisions. Engaging in this process can be very rewarding to the individual scholar.

In addition to "making a difference" to others, learning to research changes the researcher. Conducting high-quality, scientifically-based research is a demanding practice that instills discipline in the thinking process of the scientist. So in addition to having an impact on the world, engaging in research transforms the researcher to become a more careful, wiser thinker. Once schooled in this way, the researcher becomes a powerful decision maker capable of wielding tremendous influence.

===Teaching===
[[Image:Prof_Grading.jpg|left]] Many people investigate the career path of a professor because of their desire to be a teacher. Teaching provides a wonderful way to impact lives and "make a difference in the world". There is tremendous satisfaction in helping another person understand a difficult concept or problem.

As a teacher of accounting, professors cover several diverse subject areas. Similar to research, these topical areas are usually accounting information systems, audit, financial, managerial, and tax. They also range in difficulty from introductory to advanced level courses. The amount a professor teaches depends on the type of university at which they are employed. At most research intensive universities, a professor will likely teach a single class three times in a year. At a university or college focused on teaching, a professor can teach as many as 12 classes a year--with many different "preps" (a prep is a different class that a professor teaches). Obviously, at the schools where professors teach less they are expected to produce more research. Between rigorous research and extreme teaching workloads, there are a wide variety of schools that balance research and teaching in varying amounts.

===Professional Service===
In addition to teaching and research, professors are expected to give professional service. Service takes on many different forms including, but not limited to, reviewing peer's research papers for publication, attending conferences and discussing peer papers (or moderating sessions), editing journals, serving on department/college/university committees (this encompasses a broad range of activities from deciding promotion and tenure decisions to such things as managing how the university will invest their money), serving on national committees, and serving administrative roles (e.g., department chair, dean, etc.). Professional service can bring recognition to the individual and their institution. It can also be away of making important contributions to improving the state of the profession or academy.

===Other Activities===
Professors often participate in other activities that don't fit into the three previously mentioned categories. Other activities that professors participate in include consulting (i.e., professional training, CPE teaching, or project implementation), textbook writing (most institutions don't consider this research as it doesn't produce new knowledge), special projects while on sabbatical, and expert witnessing. Many of these activities can be lucrative for the professor and therefore may be governed by institutional rules as to the extent a professor may participate. Participating in these types of activities can be viewed very differently depending on the institution in which you are employed, so care should be taken when deciding whether to participate in these activities or not.

==Phases of a Professor's Career Life==
A professor's life can differ significantly depending on where they are in their career. Professors have three different phases that lead to different performance expectations. In this section the phases are categorized as such: Life as an assistant professor, associate professor, and full professor. What each phase encompasses depends on the the type of school you attend. For purposes of this section, we will discuss life from a mid to top-tier research university.

===Assistant Professor, aka Pre-Tenure===
[[Image:Prof_Stairs.jpg|right]]
Upon graduating and taking the first job, a professor is usually assigned the rank of "assistant professor". This position usually lasts for 5-7 years. After this time, the professor submits a packet of information about their research, teaching, and service to the university. If viewed favorably, the professor is granted tenure and made an associate professor. Being granted tenure means a professor cannot be dismissed without due cause--which is something usually very difficult for a university to demonstrate.

Assistant professors are expected to primarily focus on research and teaching as they begin their career. To publish accounting research, it can take anywhere from 1-2 years (very fast) to 5+ years to publish any single paper (from idea to print). Given the long delay it takes to publish research, new assistant professors have significant pressure to begin lots of high quality work early in their career. Often times, new assistant professors are given easier teaching loads, extra research support, or other benefits to help them start producing research. Knowing how important it is to produce research, some begin to fill their research pipeline while as a doctoral student. So when rookie professors are hired, they will hit the ground running. To earn tenure, the common expectation is that an assistant professor will gain national recognition as a research scholar.

While trying to produce lots of high quality research, new assistant professors are also expected to demonstrate competency in teaching (or even excellence depending on the university). New assistant professors are usually assigned to teach a course that does not demand lots of preparation or remodeling. They will usually teach "less demanding" students such as undergrads rather than MBA's. Although research productivity is usually considered more important, poor teaching evaluations can result in an unsuccessful tenure decision. If a professor starts off with poor teaching evaluations, they may find it hard to overcome the reputation of being a poor teacher--thus adding importance on becoming an effective teacher from day one.

Assistant professors are usually expected to provide a nominal amount of service. Typical service activities of assistant professors include reviewing papers for journals, conferences and light department service requirements (e.g., scheduling other academics to present papers at the school). At research intensive schools, assistant professors are "protected" from heavier service burdens while they develop their research and teaching portfolios.

===Associate Professor, aka Post-Tenure===
Once promoted to associate professor, the work begins to expands. Associate professors are still expected to produce significant amounts of research (especially if they ever want to achieve full professor status) with the goal of becoming a recognized national/international expert in their research area. At this stage, the quality of research becomes more important (at least slightly) than the quantity of research produced. Associate professors will typically try and focus on developing more significant contributions in each research study.

With respect to teaching, associate professors are expected to contribute more than assistant professors. Associate professors may be asked to restructure courses, teach more demanding student populations, or teach new classes. In relation to service, associate professors also take a more active roll. Service requirements may expand to include administrative positions, national positions in organizations, increased work load as a reviewer, etc.

Service requirements also increase for tenured associates, and this can present a dilemma. Solid service contributions can help with tenure at the associate's present school, but can reduce the professor's research productivity. This can have two related effects: (1) at the professor's current school, will the increase in service fully offset the decrease in publications? This depends on the current attitude of the school’s promotion and tenure committee, and it's a good idea to ask professors that have recently made full. (2) professors who want to switch schools will likely find that their research output is valued far more than their service contributions, so devoting a lot to service can mean a decrease in potential mobility. At an extreme, a professor who is promoted to associate with tenure whose research output falls to near zero will likely have a difficult time finding a position at another school of the same caliber. Say the political situation changes or some other critical event occurs at the school or with the professor…he may find himself trapped in his current school, with the options for moving a significant pay cut and/or a significant increase in teaching load.

Each professor must determine their desired mix of service / research / teaching, with the above considerations in mind. Another factor to consider: once stalled, a research program can be difficult to re-start. Thus, a wise associate will consider carefully before taking on all service opportunities available; they can be fulfilling (sometimes even fun), but should be taken in moderation.

Being a tenured associate changes the pressures the professor faces; the professor no longer has the “publish or perish” monkey on his shoulder day and night. However, the associate also likely has more contacts and opportunities to co-author. Having a good set of research projects can be useful, especially if they are at various stages of development. It can be refreshing to go from one project at the theoretical development stage to another project at the number crunching stage, and finally to another project at the submission or resubmission stage. Further, when an individual project is not critical to a professor’s career, it is easier to deal with a co-author that may not pull his weight: the professor can merely do his agreed work, send off what he has to the co-author, and move on to the next project. Similarly, a poor review and editorial decision becomes merely a bump the road (or even a humorous event to be shared with colleagues), rather than a catastrophe. Gradually, an associate could find himself switching from seeking publications for his own sake to seeking to help PhD students get started and helping untenured assistants get their traction on their own research programs.

===Full Professor===
Usually after 4 or 5 years as an associate professor, a professor will again submit a packet of information about their performance in research, teaching, and service to the university for possible advancement to full professor. To be advanced to full professor, an associate professor must demonstrate that they are excellent researchers, teachers, and have provided service to the accounting community. If successful, an associate professor is promoted to be a full professor.

Full professors are the "guardians" of their universities reputation. They set the tone for the rest of the faculty as to the values of the institution. They play heavy roles in hiring new faculty, promotion decisions of faculty, and other internal decisions. In terms of research, full professors often engage in more "risky" research, that is, research that has high payoff in terms of moving the discipline forward but may fail and not result in a publication. Full professors seek to do meaningful projects that push thinking forward. In terms of teaching, full professors set the example for excellence and often develop new courses and teach the most challenging students/courses. In service, they are expected to be active and will regularly serve on committees at all levels of the university.

==Drawbacks to being a Professor==
''Need to improve this section...''

* Grading
* Evaluated entirely on production (frustration from lack of publications or poor teaching evaluations)
* Politics can be a problem
* Raises often come from moving

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