Abstract The article presents the author's views about the integration of accounting research and teaching. The author is a strong believer in the integrating research and teaching. The author views accounting research as the primary means by which accounting instructors can enhance and update the content of their present courses; it can also spur them on to design new ones. He takes the integration of accounting research and accounting teaching as a desired objective and focus on factors that affect its achievement. The author suggests that researchers in financial accounting and auditing can often establish the substantive nature of their research studies by merely relating them to regulatory issues. Difference between research in managerial accounting and auditing is the fact that no data bases exist to facilitate empirical research across firms or across firms' divisions. Research using agency theory should be relevant to managerial accounting courses because the main focus in this square of accounting is on the control and evaluation of subordinates.
Nicholas Dopuch (Wed,) studied this question.