Proceedings of World Business, Finance and Management Conference
8 - 9 December 2014, Rendezvous Hotel, Auckland, New Zealand, ISBN: 978-1-922069-66-5
The Link between Accounting Education, Research and Practice: A
Review of Literature
Mohamed S. M. Salem1
Accounting education is the technology and set of rules on which all orgnisations financial
systems are based. To understand the relationship between accounting, research and
practice much better, we need to understand the component factors of business education
that influence the accounting choices and their consequences. In fact, the accounting
education is important not because of the content, but because of the strength of the
curriculum. For instance, accounting education is a great core curriculum and that we need
to build on it with communication skills, analytical skills, and problem solving skills. Further,
the accounting research which is conducted should consider the issues and challenges in
accounting practices and suggest methods which would help in improving the accounting
practices. This paper is concerned to uncover suitable framework or criteria to design and
improve the accounting education program and curriculum. It is also to discuss issues that
may reduce the conflict between the providers of accounting education and the enterprises
demand. This paper focuses on understanding and explaining the relationship between
accounting research, teaching and the practice that is being evaluated. This would help in
judging the importance of accounting research for accounting practices.
Key Terms: Accounting Education, Learning Style, Accounting Practice
1. Introduction
The role of accounting education is drastically changing in the society and manpower is interested
in participating in financial decision making (Shaftel, et al., 2005). In this case, Accounting is a very
important expression in society. Society is by segmenting it into different groups or arenas, for
example the social, economic, organizational and political arenas (Paisey and Paisey, 2005).
Therefore, for a society to function well, these different arenas are required to communicate with
each other, accounting information makes that possible. According to Paisey and Paisey (2005)
accounting provides many important purposes, for instance helping users in making critical
decisions, relevance to the effective allocation of scarce resources. According to Hines (1988),
accounting has a long history, it has been seen as being socially constructed and practiced by
people for people and, therefore, it has more of an art rather than a science. Unlike other
professions, which have a body of theoretical knowledge to depend on to make decisions,
accounting has evolved as a craft with few rules and little to no theoretical knowledge underpinning
its practice and function (Salem, 2014; Pfeffer, et al., 2002).
Many researchers believe that the accounting education has become less inventive and original
and has moved away from the activities practiced in the community (Shattock (2007). Numbers of
researchers agreed that there is a gap between business administrative education in general, In
order to gain a better understanding of business education and how good the quality of this
education being delivered to big number of students considering business administrative college
(1)
Dr. Mohamed Salem, Accounting Department, University of Sharjah, P.O. Box: 27272, Sharjah, United Arab
Emirates (UAE). Email: msalem2@sharjah.ac.ae Tel: +971 6 5050573 – Fax: +971 6 5050100.
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Proceedings of World Business, Finance and Management Conference
8 - 9 December 2014, Rendezvous Hotel, Auckland, New Zealand, ISBN: 978-1-922069-66-5
being one of the most popular choice for high school graduator research and practice, and need to
be improving (Shaftel et al., 2005).
Other researchers studied the situation of accounting education, and its efficiency and all agreed
on the existence of the gap between accounting education and career (Bierstaker, et al., 2004).
This may have indicated that all the educational centers that are responsible for teaching
accounting to students have become "cash cows" where more and more students are allowed to
be registered when the faculty members are less in number. This over capacity of students placed
in big classrooms affect the way the knowledge is delivered. The quality of education gets affected
(Sack, 2010). In the past many researches were conducted in which the researchers of those
studies believed that accounting education should be segregated from the practices because both
cannot be included in one field and both are different. It was due to fact that people perceived
accounting to be related to education and not to the realistic side of performing tasks (Briket,
1990). But now this is changing as many other and new researchers believe that they both should
be combined and should be aligned to one another. Without accounting knowledge, accounting
practices cannot be performed. They are all linked to one another. Now more students of chartered
accountancy schools are encouraged to combine the academia with research. This is a useful step
taken but again in many parts of the world the accounting schools may be made to acknowledge
helping their students develop the expertise and skills needed for the jobs.
The gap between education, practice, and research is a problem that exists in all the fields, and
accounting field is one of them. Having said that, the accounting researches which have been
conducted in the past have not been sufficient enough to be innovative and also the findings of the
research have been detached from the accounting practice and society (Inanga & Schneider, 2005;
Paisey and Paisey, 2005). There has been an apparent gap in the accounting research and
practices and there is an argument that the accounting researches should focus upon improving
accounting practices rather than simply understanding or describing or criticizing the practices
(Parker, et al., 2011; Bierstaker, et al., 2004). There is a need to identify the impact with which
accounting research will have on the accounting practices and links should be established between
research output, practice, and social impact. Overall, the accounting education is focused more on
practice and less on research. The subject does not focus upon the areas which have to be
explored but on the preciseness and accurateness of the method which has to be followed
(Hopwood, 2007). There is stress on quant and relevancy of the practice and most people are well
informed of what they would be doing in future.
The purpose of this study is to examine the the link between accounting education, research and
practice. In this concern, accounting research is a similar kind of research which is conducted to
develop accounting education and practices. However, accounting is not a science and because of
these, basic facts could change and thus developing a relationship between accounting research
and accounting practices is difficult. The accounting research which is conducted should consider
the issues and challenges in accounting practices and suggest methods which would help in
improving the accounting education and practices. Consequently, this study attempts to answer the
two research questions which are developed to explain and understand the relation between
accounting education research and practices to meet the market needs. These research questions
are: 1) in what sense approaches and actions must be taken to improve the accounting education
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Proceedings of World Business, Finance and Management Conference
8 - 9 December 2014, Rendezvous Hotel, Auckland, New Zealand, ISBN: 978-1-922069-66-5
so that it is in alignment with the practices? 2) How the gap between the accounting education
research and practices be bridged?
These questions are answered in the context of United Arab Emirates universities (UAE-Us)
through empirical fieldworks and analyses of parteciapents’ judgments about the component
factors of business education that influence the accounting education program and curriculum.
Further, this paper is concerned to discuss issues that may reduce the conflict between the
providers of accounting education and the enterprises demand. The study organised as follows:
the next section is the survey of literature. This will give brief information about the accounting
subject which is being taught in business school. It is followed by research methodology and data
collection. The third section provides the background and a discussion of accounting education
issues. The final section contains the summary and conclusions of the paper.
2. Survey of literature
This literature review identifies and summarizes contributions made to the body of accounting
education, research, and practice for more than three decades. Tens of articles reviewed represent
contributions of new ideas and reinvestigations in the traditional areas of assessment, curriculum
and instruction, educational technology, faculty issues, and students. In addition to this, a review of
recent tables of contents of the major accounting education journals shows an emphasis on cases
as opposed to pioneering empirical research. Cases serve an important role in helping faculty to
add examples and context to the classroom experience. However, what is needed most in the
accounting literature is empirical evidence about how to improve the educational setting to meet
with the research and practice. For example, quite a few papers have been published over the
years on measuring learning styles of accounting students. What is missing, however, is empirical
study of the appropriate pedagogical response when learning styles are known. In this concern,
empirical research is needed on how to integrate technology into accounting education, research
and practice so as to enhance student learning. Accounting education and research should be
perceived as having a broad agenda that examines issues that will improve faculty and institutional
inputs, processes (Guthrie, 2011). Tremendous pressure is being applied by accreditation bodies
to conduct assessment. However, research must be conducted to demonstrate which assessment
measures provide the highest quality feedback to improve the curriculum. Further, research to date
tends to focus on small samples within one semester with one instructor, which does not provide a
strong basis on which to design a curriculum.
Accounting faculties have debated whether to teach a user- or re-approach the paper in accounting
courses. Yet, although some empirical accounting research has addressed this issue, a broadbased study of which approach best serves the profession and investing public is needed. In the
same vein, questions about the best way to teach (learn) have not been answered with longitudinal
studies. It would be interesting to know if, for example, active vs. passive learning environments
made a difference in the long-term (e.g., professional exam pass rates, career performance). If
there is no difference, then perhaps the research should examine whether students learn better
when the teaching style is in harmony with the instructor’s teaching style (Hopwood, 2007;
Kullberg et al., 1989).
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Proceedings of World Business, Finance and Management Conference
8 - 9 December 2014, Rendezvous Hotel, Auckland, New Zealand, ISBN: 978-1-922069-66-5
In related to the above discussion, accounting leaders and practicing accountants believe that
accounting education as currently structured is outdated, broken, and in need of significant
modification (Stout, et al., 1996). These situations created a gap between accounting education,
research and practice. This is one of the prevailing problems that would be addressed in this study
to meet the needs of closing the gap between accounting education and practice. In this case,
many researchers have argued that institutions and education centers that prepare accounting
students are not performing their job well as accounting students who become professionals are
not able to implement analytical skills for difficult tasks that they encounter. This problem has to be
looked upon and researchers are finding a solution to it. Researchers do believe that there must be
complete restructuring of the accounting education so that accounting practices could be taught
and implemented.
Moreover, accounting is one of the oldest studies in the business school as a clue to the Romans
in 23 Before Century (BC) when they used the accounting to study their war, army and to study the
amount of money that the government had. So basically studying accounting has no specific time.
Nowadays accounting has changed a lot from the past, of course to better by the good effect of
technologies that have been discovered in our daily day, accounting in these days has the most
important studies in all universities and/or accounting institutions. That means there is a big
request from students and companies to this major.
Many researchers studied the situation of accounting education, and its efficiency and all agreed
on the existence of the gap between accounting education and practice (Bierstaker, et al., 2004).
They also indicated that accounting education does not meet demands of the enterprises. In
addition, a number of studies addressed the role of universities and accounting institutions in
closing the gap between accounting education and practice (Salem, 2014).
Having said the above discussion, a number of researchers have carried a study in which they
state that there is a gap linking accounting education and accounting practice (Cheng, 2002). It is
known that in universities students are being taught how to tackle accounting work practically
rather than being told how to expand their knowledge. These pupils at higher education levels are
being coached to give high level exams in accounting but are rarely told what they should do to
develop their skills. Moreover, it is known that all those students who complete their accounting
degrees have impressive certificates and impressive degrees but unfortunately they have less
skills and expertise. The students who leave universities are professionals who would be handling
all the accounting procedures and practices in large organisations but if they possess no skills then
things can end up in jeopardy for them and for their organisation.
Continuously, there are many people who have considered this problem and have stated that
accounting education should be restructuring and modified so as to incorporate the needs to make
the individuals more skillful and for enable them to develop expertise. Once this restructuring is
introduced then the gap between accounting education and practice would be bridged. Many
believe that there should be a transformation between the education research and practices
(Accountants, 1998).
Some researchers are of the opinion that when it comes to accounting education it does not
consider all the aspects of knowledge as it doesn’t take into account the broader picture.
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Proceedings of World Business, Finance and Management Conference
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Additionally, researchers like (Kullberg, et, al., 1989; May and Windal, 1995) believe that the
education of accounting has poor substance, blueprint and plans for the curriculum and that the
solution should not only be adding new courses to the existing prospectus and programs, however
they also believe that accounting education pays attention in making great business man.
Moreover, they are of the opinion that this education does not fulfill its obligation in transforming
normal students into professionals who would develop the skills and expertise needed. When it
comes to skills, it is thought of doing the work in the right manner the way it should be done.
Furthermore, accounting education is not fit to teach students how to carry out the accounting work
in the real world because usually when students who turn into professionals encounter accounting
problems at work, they are not able to find effective solutions or they do not know how to perform
the tasks. These students are taught how to study but unfortunately little is told about how to
improve expertise and proficiency. Moreover, the trainers indulge accounting students more in
classroom activities rather than teaching them what to do at their workplace and how to tackle
accounting problems that arise (Kachelmeier, 2001), Whatever the trainers and teachers find
suitable to teach and include in the prospectus they include that and teach those things.
Overall, the decision of students to major in business area or to choose accounting and practice it
as a career is of interest to business educators, and consequently accounting researchers,
because it affects the enrollment in business programs. In addition, these decisions are often the
result of how business educators depict accounting and how students perceive accounting.
Empirical articles in this subsection investigate the associations between choice of major and
career and other variables, some controllable by business educators (e.g., presentation method)
and some not controllable (e.g., demographics). Descriptive articles offer evidence about student
choices based on observations, surveys, and opinions.
3. Research methodology
Methodology is considered as most vital part which tells about the research methods in order to the
appropriate solution of the problem. Research methodology provides a framework with which the
research would be conducted. Secondary research literature review method for the research has
been conducted with scholarly journals, articles, newspaper, magazines, and websites on the topic
which has been selected for research. Secondary research would provide a better guidance for
framing the questions of the research and provide better understanding about the research. In this
respect, the research methodology provides a framework with which the research would be
conducted. Accordingly, this paper reflects on a literature review, with special focus on empirical
reports and institutional studies like those prepared by the American Accounting Association
(AAA), the Institute of Management Accountants (IMA), and AICPA, but also including academic
articles and online information on accounting education. These reports and studies were jointly
focused to write a high-level thought out piece, supported by evidence where possible, about the
link of accounting education, research and practices. The researcher discusses the literature’s
principal findings and exhorts accounting practitioners to become actively engaged in supporting
fundamental reform in accounting education.
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Proceedings of World Business, Finance and Management Conference
8 - 9 December 2014, Rendezvous Hotel, Auckland, New Zealand, ISBN: 978-1-922069-66-5
Furthermore, the objective of my methodology is to investigate the existence gap between
accounting education, research and practice across accounting institutions and workplaces. For
instance, the way to investigate this is to ask accounting students who are graduated from different
accounting institutions and involved in the workplace recently about the effectiveness teaching
methods in helping closing the gap. This kind of information may help to collect graduate students
opinions or suggestions of accounting educators about this existent gap.
Overall, the method followed, entailed a literature review to determine general trends in education
and to discuss issues related to the policies and regulations surrounding accounting systems,
establish the accounting growth centers in major universities, and provide the guidelines to the
nation of how to conduct the accounting practices in the country into the best level. Further, this
depends on substantive changes to the current educational model.
4. Background and discussion of accounting education issues
As indicated by Inanga, et al., (2005) in the literature review of this study that many journals had
written about the existent gap between accounting education, research and accounting practices.
In this case, many thoughts and attempts were considered to reduce or close this gap. For
example, one study done by Watson, et al., (2007) to address approaches and actions that would
be taken to use effective teaching methods in helping closing the gap. Other studies made by
Cheng (2002) and Guthrie (2011), these studies indicated that the gap exists due to dispute
between researcher and professionals, and practitioners and this investigated how this gap can be
bridged. In addition to this, students’ internship should be considered for a longer period and would
be more concerned to provide students the nature of business environment in accounting
practices.
In general, accounting education is under pressure to change its current teaching methods
(Burnetta, 2003). As indicated by Elliott (1991) that one of accounting Professors said that
accounting education is in not in the safe place. It is not catching the attention of enough right
students. The courses provided to the students are not updated with the new accounting principles.
Therefore the graduates are deficient in the capabilities demanded by employers. He also added
that accounting programs are held in low value among many universities administrators, some
people believe that the education and research of accounting are not important to the university's
function, and others see it as a fringe discipline - too vocational, a service function for MBAs, and
so on. Furthermore, the accounting Professor shows his concerns about faculty stimulation,
instructional materials, accreditation, and professional examinations. On the other hand, this
Professor was very positive due to the fact that he sees increasing in acceptance to the need for
change and believes that it can be done (Elliott, 1991) Accounting education has periodically come
under fire from both professionals and educators for allegedly failing to ensure that students obtain
the skills needed to effectively meet the challenges facing them upon graduation (Marshall, et al.,
2012).
Moreover, Ehman & Glenn (1991) and (Kachelmeier, 2001) declared that the impact of technology
in education has not been successful. The literature is uncertain with respect to the relationship
between the use of technology in education and student satisfaction. On the other hand,
(Kachelmeier, 2001) support the vision that the use of information technology (IT) developed the
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Proceedings of World Business, Finance and Management Conference
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learning procedure between the students. (Kachelmeier, 2001) explain the benefits of using
technology in the classroom where the use of various information technology tools can be very
helpful and practical for student's satisfaction.
Further, Watson, et al., (2007) did not approve that technology is a factor which can affect the
process of learning. He argued that technology is only an object for delivering lessons. Clark also
argued that, the basic concern that affect student learning is not technology but it is instructional
methods that are use by the instructor. Likewise, Watson, et al., (2007) argues that the integration
of technology into educational practices is without difficulty. He agrees that technology in education
is what helps the student satisfaction increases, but also said that other variables play a significant
role in satisfaction, such as services, curriculum and teaching (Kachelmeier, 2001).
In addition to the above discussion paragraphs, accounting education researchers have conducted
studies about gaps between the skills needed by practitioners and the skills of the new graduates
(Francis & Minchington, 1999; Gammie et al., 2002). The Institute of Internal Auditors (2003) calls
for such studies. Researchers should not only identify the gaps, but also plan and design studies
that investigate how these gaps are effectively closed. Other changes outside higher education
should be reflected in the accounting classroom. Most prominently, perhaps there will be changes
in accounting practice, particularly in auditing, in light of recent audit failures and the
implementation of new auditing standards. The new changes in accounting practice reflect gaps
between practice and education. Designing a research program in conjunction with the curriculum
changes, necessary to fill the gaps offers an opportunity for a longitudinal study that measures
outcomes throughout the change process and changes in the skills of graduates under a new
curriculum. In both the previous 3-year review of the accounting education literature (Apostolou et
al., 2000) and in this literature review, 118 articles were categorized as curriculum and instruction.
However, in the previous review article, 12 empirical studies investigated developing core
competencies, and eight investigated overall curriculum issues. In the current review, those
numbers are reduced to two and five articles, respectively. Additional research in effective methods
of developing core competencies is needed. Researchers interested in conducting these types of
studies may want to consider designs that are longer-term (i.e., tracking students through a
reformed curriculum) as opposed to tracking students through one course. Such an endeavor
would require developing a research design in conjunction with curriculum reform and
implementing them both at the same time.
5. Summary and Conclusions
Commentators have suggested that accounting education has not changed in 30 years, or even
more. A process that has remained unchanged for so long is probably incapable of producing
currently useful output. However, we cannot save accounting education by continuing to do more
of the same. In this respect, there are many things that accounting educators do better than
anyone else. There are also many professional opportunities for which we can prepare graduates
students in a better way to meet the requirements of future accounting practice.
In general, the literature review identifies and contributes that accounting education and accounting
practices are not aligned in this century and now although few researches are available, but still
many researchers acknowledge that the two should be aligned. More researches have to be
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Proceedings of World Business, Finance and Management Conference
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carried out so as to lay emphasis on the topic and educational institutes teaching accounting
students should change the syllabus so as to incorporate courses that would help students develop
analytical skills rather than just cramming knowledge about what accounting is and what it does.
There is a new to reform the educational accounting system so that professionals could encounter
tasks with dexterity and proficiency.
The accounting researches which are conducted have a wide gap with the accounting practices
which are followed. Most of the accounting researches which are conducted are with the motive to
debate with the rules and guidelines which have been suggested by the governing bodies for
accounting practitioners. Not much stress is laid in finding solutions for the accounting practices
and the major reason for this could be the disconnection which exists between accounting
researchers and practitioners. Most of the practitioners do want innovative solutions and
suggestions which can improve the accounting practices but they are not willing to provide the
required data to the accounting researchers for conducting a proper research. Only when there
would be collaboration between accounting researchers and practitioners can the existing and
proposed new accounting policies can improve. While conducting the research societal impact
should also be considered and the outcome which is obtained by the research should be for the
benefit and improvement of the society. Universities should try to have more stress on accounting
research rather than just providing them education regarding the existing accounting practices.
There should be ways to improve the accounting technologies and skills which are used by
accounting practitioners. The gap between accounting research and accounting practice should be
reduced so that accountants benefit from the researches. Overall, the good news is that, while the
gap between education and practice has been widening, with quick and definitive action we can
save accounting education. Therefore, closing the gap between accounting education and career is
not the responsibility of universities and education institutes alone, businesses and employers have
the responsibility to communicate with education. In other words, closing the gap between
accounting education and practice should be the two-ways interaction processes. Thus, the need
to have all the hands together, accounting educators, researchers, graduated students in their
workplace to find the solutions.
Further research should focus on identifying performance about the accounting professional
students that may develop more the analytical skills of graduated students. Another useful area for
investigation is to examine the educational systems related to accounting practitioners to teach
more relevant courses that would develop the students’ skills instead of selecting courses that they
find easy to teach.
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