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Crisis in the global accounting pipeline: a clarion call to accounting educators

Ellen Bartley

International Journal of Critical Accounting2025https://doi.org/10.1504/ijca.2025.146431article
AJG 1ABDC C
Weight
0.50

What the paper says

Fewer students are majoring in accounting; the number of graduates pursuing licensure is declining; firms struggle to recruit and retain qualified talent; retirements further deplete the ranks; Generation Z prioritises work-life balance; other fields offer more competitive salaries. The convergence of these factors has created a global 'pipeline crisis' in the profession, which has the potential to disrupt global financial markets. The AICPA and CIMA, in collaboration with many constituencies, issued a proposal to address numerous, systemic issues contributing to the crisis. A noticeably excluded stakeholder is the American Accounting Association (AAA), the largest organisation of accounting educators. As the link between accounting education and the profession has been historically strong, the exclusion of the AAA is of grave concern. This paper critically reviews the literature about the crisis, and provides recommendations for educator contributions in solving the crisis.

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https://doi.org/https://doi.org/10.1504/ijca.2025.146431

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@article{ellen2025,
  title        = {{Crisis in the global accounting pipeline: a clarion call to accounting educators}},
  author       = {Ellen Bartley},
  journal      = {International Journal of Critical Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijca.2025.146431},
}

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Crisis in the global accounting pipeline: a clarion call to accounting educators

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.