Millennials: What Do We Really Know About Them?

While there are many articles in the popular press and practitioner journals concerning the Millennials (i.e., who they are and what we need to do about them), the academic literature on the subject is more limited. This chapter (1) extensively reviews this literature as published in practitioner, popular press, and academic journals across disciplines including psychology, sociology, management, human resources, and accounting education, and (2) surveys the generational study literature to determine what, if any, rigorous empirical studies exist to support (or refute) the existence of a distinct Millennial generational cohort. While the popular press is voluminous when it comes to avowed generational differences between Millennials and their predecessors, there is a paucity of peer-reviewed, academic, empirical work in the area and most of the latter suffers in some way from the overarching problem with generational research: the linear relationship between age, period, and generation that results in these variables being inherently entwined. However, even absent strong empirical evidence of a unique generational cohort, the literature offers extensive suggestions about what to do about the Millennials in our classrooms and work places. This paper better informs accounting faculty about the traits of the current generation of accounting students that are supported by empirical research versus claims made in the popular press. It argues for a more reasoned ‘‘continuous improvement’’ approach to Millennials while offering some classroom suggestions for accounting faculty members.

Evaluating Faculty Publications in Accounting Ph.D. Programs: The Author Affiliation Index as an Alternative

We propose a new model, the Author Affiliation Index (AAI), for examining journal quality, explain how the AAI is calculated, and report the resulting scores for 35 accounting and accounting-related journals. Next, we compare AAI journal rankings with those from other published studies and examine the correlations between them to show how the AAI can be used to evaluate relatively new journals, such as Accounting and the Public Interest, that are not included in extant ranking lists. By explaining its flexibility, we demonstrate that the AAI model can serve as a valuable tool for measuring journal quality and for meeting AACSB accreditation requirements for faculty groups as well as individual faculty. The AAI is based on the principle that as the percentage of authors in a journal who are accounting faculty at doctoral-granting institutions increases, the perceived value of that journal in terms of quality to Ph.D.-granting accounting programs also increases. Although our illustrations focus on the construction of this measure for use by Ph.D.-granting institutions, we describe how it can be adapted for use by other faculty groups.

Service Use and Mental Impairment Among the Elderly: Arguments for Consultation and Education

Compared the service use patterns of older adults with varying levels of mental impairment, and assessed the effects of services received on their mental health status over a 1-yr period. Data were obtained from a US General Accounting Office (1977, 1979) study of 531 elderly persons (mean age 76.1 yrs), which included administration of a modified version of the Older Americans Resources and Services Multidimensional Functional Assessment Questionnaire. Ss were interviewed twice, 1 yr apart. 174 Ss were classified as having a mild psychiatric impairment, and 118 Ss had a severe psychiatric impairment. The existence of mental impairment was related to marital status, race, and level of education. Usage of mental health services was low, although mentally impaired Ss were more likely than unimpaired Ss to use social and medical services. Results also suggest that such services can have an important effect on the mental health of older persons.