In conclusion, administrators and educators must take a proactive approach to creating an
environment where educators can achieve success. Only if accounting educators are both
motivated and satisfied with their work can accounting educator performance be improved.
Certainly in these times of business scandals and legislation to curb the scandals, higher skill
levels are needed by those entering the accounting profession. Those higher skill levels can only
be developed by accounting educators who are working in an environment conducive to
improving educator performance.