'Looking for FACTs': Graduation Trends in Accounting, Finance, and Taxation

Steuer und Wirtschaft, 2017, Vol. 94(3), 281-299

Posted: 16 Oct 2017

See all articles by Marcus Bravidor

Marcus Bravidor

Heinrich Heine University Düsseldorf

Thomas R. Loy

University of Bremen

Date Written: September 2017

Abstract

We present empirical evidence on the temporal graduation trends in managerial, financial and tax accounting as well as audit and (corporate) finance in Germany. Overall, we observe a positive trend, which reverses as of lately. Accounting and finance lag behind the positive trend of business economics studies in general. However, Polytechnics and the field of (corporate) finance are still growing. Tax accounting and auditing yield a slightly positive trend whereas graduation in managerial and financial accounting decreases. Based on these results, we discuss possible reasons and present first ideas for educational progression for the subjects in question.

Keywords: Graduates, Germany, Accounting, Auditing, Taxation, Corporate Finance, Financial Accounting, Managerial Accounting

JEL Classification: A22, A23, G30, H20, I23, M12, M40, M41, M42

Suggested Citation

Bravidor, Marcus and Loy, Thomas R., 'Looking for FACTs': Graduation Trends in Accounting, Finance, and Taxation (September 2017). Steuer und Wirtschaft, 2017, Vol. 94(3), 281-299, Available at SSRN: https://ssrn.com/abstract=2947877

Marcus Bravidor (Contact Author)

Heinrich Heine University Düsseldorf ( email )

Universitätsstrasse 1
Duesseldorf, DE NRW 40225
Germany
+49 221 81 15272 (Phone)

HOME PAGE: http://www.wirtschaftspruefung.hhu.de/

Thomas R. Loy

University of Bremen ( email )

Universitaetsallee GW I
Bremen, D-28334
Germany

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
411
PlumX Metrics