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在会计教育界,妇女的地位长期以来赶不上与她同等资历的男性。即使那些挤身于教育界的少数妇女,也通常只能在两年制的学校任职,且主要讲授《初级会计》课程,但伴随着妇女解放运动的深入人心和妇女进入注册会计师职业市场的人数的增多,大批的妇女开始进入高等教育界。广大的妇女会计学者作为一个研究群体,已开始受到社会的注意。现任美国会计学会教育委员会主席的科琳·T·诺加德,就此对美国各大学的446位会计女学者进行了调查,这是迄今为止对妇女会计学者的职业成就给予的首次全面的评价。一、女会计学者的职称与学历状况在接受调查的446位女会计学者中,教授有34人,占总人数的7.6%,其它职称的人数和所占比例分别是:副教授84人,占18.8%,助理教授177人,占39.7%;高级讲师88人,占19.7%;讲师46人,占10.3%;其它11人占2.5%;未予回答者6人,占1.4%。
In accounting education, the status of women has long failed to keep up with men of her seniority. Even those minority women who are involved in the education sector are usually only able to serve in two-year schools and mainly teach “primary accounting” courses, but with the deep popularity of the Women’s Liberation Movement and the number of women entering the CPA profession market The increase, a large number of women began to enter the higher education sector. The majority of women accountants as a research group, has begun to receive the attention of the community. Colleen T. Nadagard, currently the chairman of the Board of Education of the American Accounting Association, conducted a survey of 446 accounting women scholars at universities in the United States, which is by far the first comprehensive assessment of the professional achievement of women accountants. First, the female accountant’s titles and academic status In the survey of 446 female accountants, there are 34 professors, accounting for 7.6% of the total number of other titles and the proportion of the number were: Associate Professor 84, accounting for 18.8 %, Assistant professors 177, accounting for 39.7%; senior lecturer 88, accounting for 19.7%; lecturer 46, accounting for 10.3%; other 11 people accounted for 2.5%; unanswered 6, accounting for 1.4%.