Educating professionals – perceptions of the research–teaching nexus in accounting (a case study)

Abstract

The teaching–research ‘nexus’ has been an area of historic and ongoing controversy within universities and discussions into the nexus between teaching and research continues to expand. Within the accounting discipline, where new knowledge is perceived to be located ‘outside’ the university, academics struggle to describe and evaluate their roles as teachers and researchers. This paper investigates the perceptions of accounting academics and professional accountants in South Africa with regards to the meaning of research, their role as teachers, and the nexus between teaching and research. This study suggests that the external production and application of specialised knowledge in accounting, the strong control by the profession of the accounting curriculum offered by accredited universities, and their loyalty towards the profession, obstruct the perceived research role and value of accounting academics. Accounting academics and universities are encouraged to break away from the simple categories of ‘research-teaching’ and accept the multi-faceted understanding of academic work within a professional programme, as demonstrated in the paper.