* Doctoral Degree (PhD): A PhD in Accounting, Finance, Management, or a closely related field is generally the minimum requirement for a tenure-track or permanent position. While some universities might consider candidates with a Master's degree, especially for adjunct or visiting lecturer positions, a PhD demonstrates the depth of knowledge and research capability expected for university-level teaching and scholarship.
* Expertise in Cost Accounting: The candidate must possess significant expertise in cost accounting principles, methods, and applications. This expertise is demonstrated through the PhD dissertation, publications, and professional experience. Familiarity with various costing systems (e.g., job order costing, process costing, activity-based costing) is essential.
* Teaching Experience: While not always a requirement for an initial appointment, prior teaching experience, particularly at the graduate level or in professional development settings, is highly advantageous. This experience shows the ability to effectively communicate complex concepts and engage students.
* Professional Certifications (Optional but Beneficial): While not always mandatory, professional certifications such as a Certified Management Accountant (CMA) or Chartered Accountant (CA) demonstrate practical experience and credibility in the field, strengthening a candidate's application.
* Research and Publication Record: For tenure-track positions, a strong record of research and publications in reputable academic journals is usually a crucial criterion. This demonstrates the candidate's contribution to the field and their capacity for ongoing scholarly work.
In summary, while a Master's degree might be sufficient for a temporary or adjunct role, a PhD in a relevant field, combined with substantial expertise in cost accounting and ideally, some teaching experience, is the typical qualification profile for a permanent position teaching costing at a university.