Strategy decisions for academic leadership: analyzing the perspectives of master of accountancy stakeholders
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Master of Accountancy (MAcc) program enrollments have declined significantly throughout the United States in the last decade. Concurrently, the accounting industry has an increasing demand for employees with advanced skillsets. Ultimately, the accounting industry is projected to have a shortage of qualified labor to the market. As the need for more advanced skillsets in accounting continues to evolve, higher education institutions are going to be instrumental in supplying well-trained students to the profession. While academics and practitioners may postulate on the other factors resulting in MAcc enrollment declines, there is a deficiency of research to support these theories and a deficiency of research revolving around MAcc programs in general. This study uses the Theory of Reasoned Action (TRA) as a guiding framework to examine Master of Accountancy program stakeholders' attitudes, career expectations, intentions, and perceived KSAs of Master of Accountancy programs and degrees. The results indicate generally favorable perspectives of MAcc programs and degrees from stakeholders, with career expectations being the greatest determinant of intention toward the MAcc. Nevertheless, the data indicates a disconnect between the perspectives of students and employers, as employers have less favorable attitudes, intentions, and perceived KSAs of the MAcc. The findings provide a situational awareness to higher education leaders so they may develop dynamic strategies and principled program positioning to effectively lead and manage their programs through a new era in the accounting industry.
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Ed. D.