Abstract
ABSTRACTThe extent to which academic research informs both student learning and practice has been repeatedly debated in the accounting and broader academic literature. However, despite its supposed symbiotic relationship, the nexus between research and teaching, as well as research and practice, has rarely been investigated within the confines of a single study. In this research, we compare and contrast the perceptions of Executive Master of Business Administration (EMBA) students studying accounting in two Australian universities in relation to the perceived usefulness of published academic research embedded in an accounting curriculum in (i) explaining, clarifying and learning accounting principles; and (ii) informing current and future practitioners. Our findings indicate that although EMBA students readily embrace the use of accounting research in the classroom, there is a need for educators to explicitly demonstrate the credibility of academic research if the findings of such research are to be adopted in practice.
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