Accounting research and teaching: perceptions of Portuguese public higher education professors

Abstract

This study analyzes the relationship between accounting research and teaching, according to the perception of Portuguese public higher education teachers. The study employs a qualitative research methodology, using semi-structured interviews carried out with Portuguese academics in the accounting field. The results corroborate the existence identified in the literature of a gap between accounting research and teaching, more evident at the undergraduate level, highlighting the pertinence of the contributions of the studies and the rather difficult integration of research into teaching. This study contributes to raising awareness and reflection on the importance of the relationship between research and higher education in accounting, and to support the decision-making process of a variety of social actors that work within that relationship, namely directors of higher education institutions, course directors, higher education teachers, higher education assessment and accreditation bodies, journal editors and professional bodies.