Enrollment in the Accounting Doctoral Program must be incremental for total new enrollees and in tax and auditing. How is the base calculated?
A. The objective of the program is to increase total new enrollments in doctoral accounting programs by increasing enrollments in tax and auditing. To admit an ADS Program Scholar, a participating university must demonstrate that the ADS Program Scholar’s enrollment is incremental to total new enrollees and is also incremental in auditing and tax. The base for both total new enrollments and for new enrollments in tax and auditing is determined by taking the average total new enrollments over the most recent four years at the time a university becomes a participating university. The base numbers represent the total number of new enrollments that must be university funded for enrollment of one or more ADS Program Scholars. An average that results in a fraction of 0.5 or lower is rounded down to the next whole number. An average that results in a fraction of higher than 0.5 is rounded up to the next whole number. For example, in calculating the base for total new enrollments, if the four
