Journal Facts

Journal
Journal of Collective Negotiations
ISSN
2167-7816 (print) 2167-7824 (electronic)
Volume
31
Issue
4
Date
1/1/2007

Article Facts

Title
Salaries for Academic Accountants: The Numbers Crunch
DOI
10.2190/CN.31.4.f
Authors
  • Hedayeh Samavati
  • David A. Dilts
  • Lawrence J. Haber
Pages
361-370
Online Date
03/04/2008

Article Links

Salaries for Academic Accountants: The Numbers Crunch

Hedayeh Samavati
David A. Dilts
Lawrence J. Haber

DOI: 10.2190/CN.31.4.f

Abstract

Economists have determined that many labor markets have been segmented or have actually become two separate markets. This theory of dual labor markets has found several applications in the literature. The purpose of this article is to examine the Association to Advance Collegiate Schools of Business (AACSB) "37th Annual Salary Survey Report: 2004-2005" results for accountants to determine if there exists a dual labor market for academic accountants. The results of the AACSB survey are not only that there is salary compression, but that there exists actually salary inversion, where assistant professors are paid more than associate professors in some cases. The data show that new hires and current faculty experience statistically significant differences in their salaries, confirming the probability that a dual labor market exists for academic accountants.

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