Effects of Focus of Accounting Research on the Quality of Accounting Education in Malaysian Universities

This paper reviews the impact of focus of research in accounting on the quality of accounting education in Malaysian Universities. Research in accounting is very important in Malaysian Universities, in particular, and the Malaysian tertiary educational institutions, in general, and it is expected that academic research in accounting would improve the quality of accounting education in the country. The study is mainly a literature review type, with some informal interviews conducted for confirmation of some issues noticed from the literature. The paper reveals a lot of information on the effects of focus of accounting research in Malaysian Universities on the quality of accounting education. It is established that there is no appreciable mutual working relationship between academic accountants (who are know with research and teaching) and accounting professionals in the industry, a relationship that is necessary for ensuring the production of high quality accounting graduates that could become real assets to the economy. It is, therefore, recommended that academic accounting researches aimed at improving the quality of accounting knowledge to be imparted to the students, and for satisfying the needs of the economy, should be emphasized by Malaysian Universities so as to enhance the quality of accounting education in the country.