A narrative on integrating research and theory into undergraduate accounting curriculum

Ron Baker and Sara Wick

Meditari Accountancy Research, 2019, vol. 27, issue 2, 325-344

Abstract: Purpose - This paper aims to describe an effort to integrate accounting research and theory into an undergraduate accounting education program through the development and delivery of a fourth-year course. Informing ideas for the course design and content are discussed, and feedback from the students and instructor is provided. Design/methodology/approach - This paper takes the form of a commentary and offers the authors’ opinion based on the experience of designing and teaching the course. An in-class survey was conducted in three separate offerings of the course. Findings - Student response to the course and material was more positive than anticipated, indicating that undergraduate accounting students are receptive to learning about research and theory, even when it is not required for entrance into a professional certification program. Also, many students often went above and beyond the course requirements in the work they submitted. This indicates that there is an appetite for engaging with material that presents accounting as a social phenomenon rather than solely as a technical activity. Research limitations/implications - While the data were collected over multiple years, the survey was conducted at a single university. These findings have implications for the design of undergraduate accounting education programs and, potentially, for addressing the gap between accounting research and practice. Originality/value - This review contributes to the discourse on integrating research into undergraduate accounting education as recommended by the AAA Pathways Commission. It describes one method of doing so and identifies the literature that informed the approach taken. This paper also contributes to the accounting education literature by providing evidence of student reaction to a course that uses research and theory as a subject matter rather than a pedagogical tool. This evidence may also inform the teaching –research nexus discourse.

Keywords: Accounting education; Student perceptions; Critical thinking; Accounting course design; Integrating research and accounting education; Teaching – research nexus (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-03-2018-0303

DOI: 10.1108/MEDAR-03-2018-0303

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