ABSTRACT The extent to which academic research informs both student learning and practice has been repeatedly debated in the accounting and broader academic literature. However, despite its supposed symbiotic relationship, the nexus between research and teaching, as well as research and practice, has rarely been investigated within the confines of a single study. In this research, we compare and contrast the perceptions of Executive Master of Business Administration (EMBA) students studying accounting in two Australian universities in relation to the perceived usefulness of published academic research embedded in an accounting curriculum in (i) explaining, clarifying and learning accounting principles; and (ii) informing current and future practitioners. Our findings indicate that although EMBA students readily embrace the use of accounting research in the classroom, there is a need for educators to explicitly demonstrate the credibility of academic research if the findings of such research are to be adopted in practice.

中文翻译：

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持续的乐趣：高级MBA学生对学术研究价值的看法

摘要在会计和更广泛的学术文献中，学术研究在多大程度上为学生的学习和实践提供了信息。但是，尽管它之间存在共生关系，但很少在单个研究范围内研究研究与教学之间以及研究与实践之间的联系。在这项研究中，我们比较并对比了在两所澳大利亚大学学习会计的高级工商管理硕士（EMBA）学生的看法，以及在（i）解释，澄清和学习中嵌入会计课程中已发表学术研究的感知有用性会计原则; （ii）通知当前和将来的从业人员。