Steve Albrecht, President-Elect Department of Accounting Brigham Young University Provo, Utah 84602 . This is merely a subtle attempt to eliminate tenure. The widespread use of SET data is an accounting control system that is out of control. No other profession allows inventory to control the hiring or firing of employees.
Most accountants are aware of the research on earnings management.
Many professors are merely managing SET scores, which has caused massive grade inflation throughout the U.S. AAA can make a difference. But you must act now. AAA must not remain neutral and on the sideline as legislatures and presidents force a corporate system upon higher education. If you or any of your executive members are unsure of the dangers of the use of students to fire professors, please attend my Guerrilla Teaching Tactics seminar in Dallas on August 17. I am sending you some material.