'Looking for FACTs': Graduation Trends in Accounting, Finance, and Taxation
Steuer und Wirtschaft, 2017, Vol. 94(3), 281-299
Posted: 16 Oct 2017
Date Written: September 2017
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
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