ABSTRACT The paper reports on qualitative research carried out with qualified accountants who have made the move into Higher Education, to explore their perceptions of the knowledge and skills, attitudes and behaviours needed by accountants new to academia who wish to develop as researchers. Semi-structured interviews were conducted with 13 professionally qualified accounting academics. Template analysis, based around the cognitive, intrapersonal and interpersonal dimensions of learning, enabled quotes from the interviewees to be used to underpin the new Researching Accountant Development Framework (RADF). All three dimensions proved key to successful transition. Accountants needed the relevant knowledge and skills and an understanding of themselves and the opportunities provided by an academic environment. The literature shows the benefits arising from qualified accountants moving into academia and the challenges they may face. The findings in this research and the resultant RADF will help accountants succeed in that transition and develop their research capabilities.

中文翻译：

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从刚起步到刚起步：学术界的会计如何发展他们的研究能力

摘要本论文报告了已进入高等教育领域的合格会计师进行的定性研究，以探讨他们对希望成为研究人员的学术新会计师所需要的知识和技能，态度和行为的看法。对13位具有专业资格的会计学者进行了半结构化访谈。基于学习的认知，人际和人际关系维度的模板分析使受访者的名言可以用来支撑新的研究型会计发展框架（RADF）。这三个方面都证明了成功过渡的关键。会计师需要相关的知识和技能，对自己的理解以及学术环境所提供的机会。文献显示，合格的会计师进入学术界会带来好处，以及他们可能面临的挑战。这项研究的结果以及由此产生的RADF将有助于会计师在这一转变中取得成功并发展其研究能力。