우리나라 회계분야 대학교수 임용시 평가의 문제점과 회계학회의 역할

This paper provides suggestions on the role of accounting associations by examining the problems of the evaluation in accounting faculty recruitment in Korea. The paper conducts an online survey of accounting professors who are members of the Korean Accounting Association. A total of 122 respondents participated in the survey. This paper further analyzes the ex-ante research achievements of accounting faculties who have been newly appointed during the period from 2010 to 2019. The results of the survey show that respondents consider research competency and the quality of the research papers as important evaluation factors when recruiting an accounting faculty. The results also highlight the problem that applicants' personality can not be measured, and thus disregarded during the recruitment process. Respondents consider that overseas journals including SSCI and SCOPUS journals are generally overrated while domestic journals are underrated than their expectation. The paper identifies consistent problems when examining the ex-ante research achievements of recently appointed accounting faculties. This paper addresses several recommendations on the role of the Korean Accounting Association and other domestic accounting associations. First, associations should endeavour to improve the quality of their journals to be selected as SSCI journals. Second, associations should develop various programs for Ph. D. students who are potential faculties. Specifically, this paper recommends associations to expand and systemize existing programs such as Doctoral Consortium, New Faculty Workshop, etc., while introducing new programs to develop social networks between Ph. D. students and accounting professors.