Textbooks or Research.

The article evaluates the importance of two academic works, textbook writing and research, done by accounting teachers during their teaching profession in the U.S. Textbook writing and research activity are generally associated with such adjectives as good, worthwhile, constructive, commendable, and wholesome. It is obvious that both activities are held in high regard within the academic community, but in practice one of the alternative should be favored. However, the terms also bring to mind such connotations as work, frustration, and disappointment. Because research and textbooks are so well regarded by some college administrators, there is the temptation to try to offset such exaggeration with counter exaggeration, that is, to come out with a denunciation of both activities. Possibly another reason for the differences of opinion surrounding the writing part of the academic accountant's job can be attributed to a belief by professors that publication records are often unfairly evaluated. Pressure to publish is and will continue to be a part of the academic environment.