Do Accounting Educators Need a Phd? A Look at Some Neglected Economic and Ethical Issues

Accounting educators need a PhD because accreditors and universities say they need one. But when one looks beneath the surface, one finds that there is little economic justification for the requirement. In fact, requiring a PhD actually leads to diseconomies and may violate rights. The author elaborates on some of the overlooked diseconomies involved in requiring a PhD and touches on the ethics of having such a requirement, from both a utilitarian and rights perspective