This paper reports the development and empirical testing of a conceptual model of the factors that influence the relationship between teaching and research in the discipline of accounting using the extant literature. This we term the teaching and research gestalt. The conceptual model is derived from 13 propositions grouped into four sets of factors relating to rewards, researchers, curriculum, and students. This is then used to construct a measurement instrument to capture the research and learning nexus in accounting. In this paper, the research and learning nexus is defined by 13 propositions, operationalised by 61 scale-items, and empirically recomposed by factor analysis on data obtained from 247 UK accounting and finance academics. The final model consists of two second-order factors calibrating the positive and negative aspects of the gestalt respectively. In turn the two second-order factors are measured by 11 first-order factors.
IntroductionThe relationship between teaching and research in higher education (HE) has been the subject of recent and vigorous debate. The debate is far from conclusive (Simons and Elen, 2007). Some literature identifies the mutuality of research and teaching, where active engagement in one will benefit the other (e.g., Colbeck, 1998;Zamorski, 2002;Zimbardi and Myatt, 2012). Other thinking suggests research and teaching have few synergies and vie for academic time and institutional resources (Coate et al., 2001;Hattie and Marsh, 1996). This debate has often been labelled 'the teaching-research nexus ' (e.g., Neumann, 1992, Ramsden and Moses, 1992; uz Zaman, 2004) which implies there should be a favourable relationship between the two academic activities.The current topicality of relations between teaching and research comes in an era reflecting unprecedented interest in measuring academic performance. On an international scale research is measured via selectivity exercises (e.g. the UK's Research Excellence Framework and Australia's ERA). Similarly, national surveys of student satisfaction increasingly influence university league tables which affect an institution's ability to compete for students and resources.With academic labour being increasingly commoditised, subject to managerialism and the forces of so-called New Public Management, the shibboleth that quality teaching and student learning goes hand in hand with quality research is under increasing strain (Robertson, 2007). The situation is hardly new, as Elton (1986 p.299) suggests:The problem of whether research and teaching in universities support each other has become a matter of urgent public importance, now that the University Grants Committee (1985) as decided to be selective in its research funding to universities. The f whether research and teaching in universities support each UK higher education policy makers are somewhat divided in their opinion about the relationship of research to teaching, with the balance of evidence ebbing and flowing over time. At one end of the spectrum, the Hattie and...