Controversies Surrounding Teaching Effectiveness versus Research Productivity in Accounting: Some Hong Kong Evidence

Abstract

With economic empirical research emphasized in accounting at the majority of universities worldwide in the past three to four decades, would this enhance the teaching effectiveness of accounting or would this be at the expense of teaching and learning of accounting? The purpose of this study is twofold (a) To determine through literature review the different views between research productivity and teaching effectiveness, what academic research today is all about and its relevance to practitioners. (b) To conduct a survey of accounting academics and the accounting profession in Hong Kong via a survey questionnaire (12 questions) followed by interviews of respondents with respect to their emphasis on teaching and research and the relevance of academic accounting research to practitioners. The conclusion of the study is derived from answering the following three research questions developed through the completion of a questionnaire by accounting academics, the accounting profession and the accounting practitioners in Hong Kong followed by interviews with the respondents: 1. Should there be a greater emphasis on teaching skills and a better balance between teaching and research? 2. Does faculty mix (e.g. qualifications) affect teaching? 3. Should faculty research cater to the needs of practitioners?

Keywords: Teaching Versus Research, Accounting Academics, Accounting Profession, Accounting Practitioners, Hong Kong

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