The study examined the extent, causes, and effects of accounting faculty shortage in higher education institutions, specifically comparing Laguna University and City College of Calamba. As higher education institutions continue to expand accounting programs, the availability of qualified accounting faculty becomes increasingly critical in ensuring instructional quality, program effectiveness, and compliance with accreditation standards. Accounting faculty shortage presents challenges to curriculum implementation, faculty workload distribution, and overall academic performance, particularly in institutions with limited recruitment and retention mechanisms.

Based on data collected from administrators, Human Resource personnel, and accounting faculty members, this research explored (1) the extent of accounting faculty shortage in terms of faculty-to-student ratio, annual faculty vacancies, recruitment duration, and faculty turnover; (2) the causes of accounting faculty shortage in terms of salary and benefits, workload, job security, career advancement, and educational qualifications; and (3) the effects of accounting faculty shortage on institutional accreditation and compliance, curriculum implementation, class scheduling, student learning quality, and financial implications.

Findings revealed that accounting faculty shortage was experienced to a notable extent in both Laguna University and City College of Calamba. Recruitment duration and faculty workload emerged as the most evident indicators of shortage, while faculty turnover was likewise observed to affect program continuity. In terms of causes, respondents identified salary and benefits, workload demands, limited career advancement opportunities, and job security concerns as the primary factors contributing to accounting faculty shortage. Regarding effects, the results showed that faculty shortage influenced curriculum delivery, class scheduling, faculty workload distribution, and institutional compliance with accreditation requirements. Comparative analysis further indicated significant differences between the two institutions in selected indicators of accounting faculty shortage and its causes.

The results further indicate that the effects of accounting faculty shortage were consistently manifested across both institutions, particularly in academic operations and faculty workload management. This suggests that while institutional contexts differ, the consequences of shortage of accounting faculty similarly impact instructional quality and program sustainability.

Finally, respondents emphasized the importance of improving recruitment efficiency, faculty compensation, workload management, and career development opportunities to address accounting faculty shortage. These findings suggest that addressing faculty shortage requires coordinated institutional and policy-level interventions to strengthen faculty retention, support academic quality, and ensure the long-term sustainability of accounting programs in higher education institutions.