Knowledge and the academic accountant: An empirical study

This article concerns the way that academic accountants approach and perceive knowledge. Knowledge within disciplines is based upon knowledge strategies, which are the sets of beliefs and “rules” by means of which academics deal with knowledge. Knowledge strategies underlie the basic philosophy of the various departments which make up the university business school, and affect the way in which academics research and teach their disciplines. The origin of this article lies in our speculation about what it is that academic accountants consider worth knowing about accountancy issues, and further, what rules and strategies impact on their perception of what is valid or appropriate knowledge. In order to ascertain whether or not the concept of knowledge strategies has any validity and whether accounting faculty hold different knowledge strategies compared to nonaccounting business faculty, a study was undertaken involving the seven English university business schools which cover the full range of undergraduate, MBA, doctoral, and executive programmes. A questionnaire was sent to 407 academics at these schools. Following a factor analysis of the data collected, three strategies were identified as the Personal Knowledge Strategy (characterised by reliance on individual creativity, personal experience and judgement), the External Strategy (characterised by the view that knowledge can be found by means of objective criteria), and the Collegial Knowledge Strategy (characterised by debate and consultation with colleagues in order to compare, contrast, discuss and evaluate knowledge). A comparative analysis of the 68 accounting faculty who responded to the questionnaire and the 165 responding nonaccountant faculty revealed that academic accountants hold a significantly lower personal knowledge strategy and also a significantly higher external strategy, when compared with nonaccountant faculty. These empirical findings lend support to Zeff's concern that academic accountants' approach to education does not result in students being acquainted “with a field of professional endeavor consistent with the liberal tradition of universities” (Zeff, 1989b, p. 204).