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

Authors: Ellen Bartley

Addresses: Department of Business Management, Farmingdale State College, 2350 Broadhollow Road, Farmingdale, NY 11735, USA

Abstract: 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.

Keywords: accounting education; high school accounting; accounting majors; accounting pipeline crisis; first course in accounting.

DOI: 10.1504/IJCA.2025.146431

International Journal of Critical Accounting, 2025 Vol.14 No.3, pp.203 - 220

Received: 15 Feb 2024
Accepted: 14 Aug 2024
Published online: 29 May 2025 *

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