The interface of accounting research with education and practice

Margaret Woods, A.W. Higson

Research output: Contribution to journalArticlepeer-review


The objective of this paper is to examine the relevance of accounting research in relation to accounting education and practice. In recent years the link(s) between these three strands has been a matter for debate, and the relevance of academic accounting research has been brought into question. Recent trends in the UK in relation to research include a university funding system which has placed increasing emphasis on the importance of research, an increase in the popularity of the case study style of research, and a growth in accounting research sponsored by the professional bodies. This paper suggests that these trends may not be sufficient to ensure that accounting research is of relevance to the education of accountants and the practice of accounting. We suggest that a research project should possess three qualities: relevance, reliability and realism (the three Rs of research) otherwise even with publicity its impact may remain minimal.

Original languageEnglish
Pages (from-to)35-42
Number of pages8
JournalAccounting Education
Issue number1
Publication statusPublished - Mar 1996


  • education
  • practice
  • realism
  • relevance
  • reliability
  • research


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