An investigation into the complexities of simultaneously being an accounting academic and a researcher – a Durban University of Technology (DUT) case study

Abstract

An investigation into the complexities of simultaneously being an accounting academic and a researcher – a Durban University of Technology (DUT) case study The purpose of the study is to provide insights into the contextual relevance of research expected of accounting academics in their pursuit of new knowledge. Accounting academics are aware that the theoretical underpinning of their discipline is regulated by International Financial Reporting Standards (IFRS) and thus, restricts accounting research. Capacity to undertake accounting research becomes a major concern. “what can I research and what is it going to do for me and my students?” is a very common question. Research is intended to generate new knowledge in a discipline but can be a means of reviewing and improving existing practice. Research reveals evidence-based methods of performing tasks efficiently. The research results should then feed directly into curriculum reform and design, thereby ensuring that what is being taught in future is relevant. Thus, research is informing teaching and learning. Graduate attributes will be enhanced resulting in students who are able to cope with real life accounting problems. This leads to a quest for further research, and the process begins anew. A Systems Thinking lens was used throughout the ethnographic study using Soft Systems Methodology predominantly. The Viable System Model and System Dynamics diagramming and modelling techniques are also used to unravel the problematical situation, with a view to construct a framework of enquiry for the study. A living theory paradigm with the aim of improving my practice was maintained throughout the study by the practitioner-researcher using action research. This study was intended to explore the teaching-research nexus using systems thinking to develop leadership capacity. In this context, leadership capacity was the change agency to enhance research output and curriculum reform. The results indicate that the factors that inhibit research are identifiable to develop a strategy to mitigate those factors using Soft Systems Methodology’s learning cycle. Recommendations for possible research areas that fall outside the realm of “technical knowledge” to address the complexities brought about by additional legislated practices to the profession have also been recognised. The results are the design of a framework for accounting academics to utilise to maximise their research productivity.