Abstract
M.Com. (Accounting)
The aim of this study was to research the perceptions of accounting academics regarding the relevance of accounting research as articulated in accounting theory and the related practice. The first area focused on the academics’ perceptions of whether their main academic mission is teaching or research. The second area focused on the academics’ perceptions regarding the relationship between teaching and research in accounting, i.e. does academic research influence the quality of teaching, does a conflict exist between teaching and research, etc. The third area focused on assessing the academics’ perceptions regarding the state of accounting research in general, the state of accounting research in their accounting department, and the state of the academics’ own research activities.
The literature review, based on mainly accounting literature and theory, revealed that there is no clear agreement among commentators regarding the meaning of scholarly activity and whether the main mission of accounting academics should be teaching or research. In the South African context, it was noted that professional bodies, like SAICA, play a dominant role in how the accredited universities define the essence of a university and implement the main mission of academics. There are a multitude of differing views regarding the nature and state of academic accounting research. In a global context there is a contentious debate regarding the relevance of accounting research contributions. Many commentators believe that accounting research is in a state of crisis, while others disagree and purport that accounting research has made practical contributions to the development of accounting practice. However, the debate regarding the relevance and direction of accounting research may be secondary in the South African context, as the primary issue is the purported lack of an established accounting research culture in the South African academic community. The literature review also yielded insight into the discourse regarding the relationship between teaching and research. Many commentators assert that it is important to strive for a balance between teaching and research. In addition, some studies have found that there may be a positive relationship
may enhance the effectiveness of teaching and lead to an increase in academics’ job satisfaction. The researcher determined that a quantitative approach was the most appropriate to obtain answers to the pertinent research questions. The total intended study population was identified as all academics serving in the University of Johannesburg (UJ) accounting department. In order to obtain the required primary data from respondents, the researcher designed a structured questionnaire that was based on insights gained from the literature review. The questionnaire was administered through a web-based survey tool.
The final response rate to the survey was 47%. The majority of the respondents were experienced accounting academics, were qualified chartered accountants, and possessed at least a master’s degree. The results of the study indicated that most academics at the department do value the relevance of research and its potential contributions to the effectiveness of teaching. However, academics spend most of their time teaching, as circumstances demand, and because they largely view it as their primary academic role. The results of the study confirmed that there is a lack of focus on research in the accounting department at UJ, but that most academics may be receptive to moves toward a more research-oriented culture. The information obtained from this study provides information that can be used in the formulation of plans for the development of an accounting research culture at South African universities.