International Journal of

Business & Management Studies

ISSN 2694-1430 (Print), ISSN 2694-1449 (Online)
DOI: 10.56734/ijbms
Dealing with the Enrollment Cliff in Higher Accounting Education


This research extends Joyce’s (2024) retrenchment research to how to deal with the forecasted “enrollment cliff” in higher education.  Rural regional universities need to address the “enrollment cliff” by rethinking their purpose and restructuring their organizations. Among the challenges is the phasing out of low-demand degree on-campus programs; ensuring value-added courses and programs; and possibly considering incorporating additional artificial intelligence to courses adding accounting data analytics as an emerging course of study.