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For a number of years there have been a series of reports detailing accounting faculty vacancies. As an underlying inference it seems that reported vacancies represent the genuine needs of the reporting schools as perceived by the administration. Categories include current vacancies, new vacancies and new positions. There has been in prior reports no other objective criteria against which the reported vacancies were to be analyzed. The recent set of accreditation standards regarding faculty positions as adopted by the American Assembly of Collegiate Schools of Business offers such a criteria. To test the correspondence of reported vacancies versus the accreditation requirements, a survey was made of the membership of the Administrators of Accounting Programs Group.

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