10.2190/CN.31.4.f 4VW03536760423X7 6 Salaries for Academic Accountants: The Numbers Crunch 361 370 20080304 20080304 20080304 20080304 4VW03536760423X7.pdf http://baywood.metapress.com/link.asp?target=contribution&id=4VW03536760423X7 4 Hedayeh Samavati David A. Dilts Lawrence J. Haber Indiana University-Purdue, University-Fort Wayne, Indiana 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.