Academics and the public have long questioned whether research and teaching are symbiotic activities, with each enhancing the other. Revisiting this question for the U.S. accounting discipline, we analyze publication output in top-tier journals and CPA exam pass rates to indicate an accounting department's total research and educational achievement. Examining data for 65 top programs from 1985 to 2016 finds that research productivity and this desired educational outcome are positively, but not significantly, related. This suggests that an accounting department's two major activities do not conflict—but also do not strongly support each other. This result is generally reproduced for different levels of research production. Some variation is observed after the CPA exam changed to its current computerized administration.

长期以来，学者和公众都质疑研究和教学是否是共生活动，两者之间是否相互促进。再次针对美国会计学科这个问题，我们分析了顶级期刊的出版物输出和CPA考试通过率，以表明会计部门的整体研究和教育成就。对1985年至2016年的65个热门项目的数据进行检查后发现，研究效率与所需的教育成果之间存在正相关但不显着相关。这表明会计部门的两个主要活动不会冲突，但也不会互相支持。通常针对不同水平的研究成果复制此结果。在将CPA考试更改为当前的计算机管理后，观察到一些变化。