Bridging Theory, Education and Practice: Enhancing the Application of Accounting Research from a Critical Pedagogical Perspective

Abstract

The mission of the accounting academic community can be summarized into three key functions: education (pedagogy), research, and practice. However, the relationship between academic research, education, and practice has long been controversial. To cope with the constantly changing business environment, accounting educators should anticipate shifts in practical skills and adjust accounting education accordingly. Although discussions are currently underway to bridge the gap between research, education, and practice, contemporary accounting research remains somewhat disconnected from organizational practice. Therefore, this study focuses on how current accounting teaching methods influence the development of accounting research, aiming to propose an improved approach for integrating accounting research, education, and practice, while addressing the current trend of “accounting degrees imitating professional accounting courses.”