A Survey of Accounting Department Leaders Dealing with Faculty Summer Compensation

A survey link for a 26-question Qualtrics online survey was sent to 580 accounting program leaders, of which 183 responses were received. Primary information was collected on AACSB accreditation, type of university (public or private), and type and size of academic programs (Ph.D., Master’s, and Undergraduate). Additionally, data was collected on summer research funding for new hires and summer compensation for teaching. The survey also collected information about the likelihood that a tenure-track and non-tenure-track faculty member would teach based on summer compensation. The regression models showed that a school with a Ph.D. program was likelier to pay a more significant percentage of the base salary for summer research or summer compensation for teaching a class. When a regression was run to predict the likelihood of teaching during the summer, the research funding variable was negatively associated (p < 0.01) with the possibility of a tenure track person teaching a class. In contrast, the summer teaching compensation was positively related to the likelihood of the tenure track (p < 0.01) and non-tenure track (p < 0.05) faculty teaching a summer course. A summary of the survey data was provided in table format.