This study examines the motivational factors that influence accounting faculty’s engagement with professional practice in Turkiye, drawing on Self-Determination Theory (SDT) as the theoretical framework. Despite sustained international interest in the academic–practice gap in accounting education, the motivational dynamics that drive individual faculty to maintain or disengage from professional links remain underexplored. Semi-structured interviews were conducted with 18 accounting faculty members drawn from six Turkish universities representing contrasting institutional types. Thematic analysis reveals that both intrinsic motivators and extrinsic motivators shape engagement decisions. The satisfaction of SDT's three basic psychological needs, autonomy, competence, and relatedness, distinguishes sustained, high-quality engagement from peripheral involvement, with a notable dual dynamic emerging in relatedness whereby practice engagement simultaneously connects faculty to professional communities while risking their distancing from academic peers. Structural barriers, particularly the overriding emphasis on publication metrics in promotion criteria, consistently undermine engagement regardless of individual motivation. This study contributes to theory by extending SDT to faculty professional practice engagement and identifying the internalisation trajectory as a mechanism for developing autonomous motivation. Practically, findings offer evidence-based guidance for administrators, faculty, and professional bodies seeking to align institutional conditions with the motivational needs that sustain meaningful academic–practice integration.
Betül Açıkgöz (Tue,) studied this question.