South African accounting academics’ conceptualisations of the teaching-research nexus

Purpose - Accounting academics in South Africa (SA) have been criticised for their lack of focus on research, stating that their primary responsibility is the teaching of prospective professional accountants. The purpose of this paper is to empirically evaluate the relationship between research and teaching and to consider why accounting academics in SA prioritise teaching over research. Design/methodology/approach - The paper uses a questionnaire developed in the UK to assess SA accounting academics’ views of the teaching-research nexus. Cluster analysis is undertaken to identify and describe the patterns of responses of respondents. Findings - The findings identify three clusters. The largest subgroup indicates an equal awareness of both the potential benefits and pitfalls of integrating teaching and research. A second subgroup views teaching and research as symbiotic, while the third subgroup sees the two activities as working against each other and competing for scarce resources. This study finds that conflict exists between professional membership and academic research, and a focus on teaching a professionally orientated accounting curriculum remains dominant in SA. Research limitations/implications - The attitudes to teaching and research within SA are likely to be dynamic and subject to change. The findings have implications for the development of accounting academics and potentially, for addressing the gap between accounting research, practice and education. Originality/value - This research contributes to a significant corpus of work considering the teaching-research nexus and a nascent body of work considering the relationship of research to teaching in accounting. The findings may be of interest to policymakers, practitioners and academics.