The effect of institutional research strategy on the attitudes of accountancy academics towards research engagement : a case study of higher education institutions in KwaZulu-Natal

Abstract

Accountancy academics are choosing to embrace the accountancy profession rather than undertake research, with poor participation in research activities requiring investigation. IRS is a system by which universities can engage academics with research. This study, therefore, intends to bridge the gap and contribute to the body of knowledge by reviewing the effect of IRS on accountancy academics’ attitude towards research engagement and to identify factors affecting IRS operation by accountancy academics, with specific reference to public universities in the province of KwaZulu-Natal, South Africa. The findings will be of particular relevance to historically disadvantaged public universities that view IRS as a form of praxis for instigating an accountancy research culture. This study was descriptive and cross-sectional in nature, with data gathered from a sample of 82 respondents. Likert-scaled self-administered survey questionnaires and an online survey among relevant staff of the public universities in KwaZulu-Natal were used, namely, Durban University of Technology, Mangosuthu University of Technology, University of KwaZulu-Natal, and University of Zululand. Data were analysed using descriptive and inferential statistics (frequency tables, figures, correlation tables, regression tables, and cross-tabulations) and categorised according to themes. The IBM Statistical Package for Social Sciences (SPSS) version 25.0 was used to determine statistical results. The results revealed various external and internal factors related to the university that inhibit the IRS operation. In order to move the knowledge frontier forward, a conceptual model of the effect of IRS on the attitudes of accountancy academic staff towards research engagement has been suggested and tested. Nonetheless, the study concludes an existing disparity of research ideas between academics, universities and industry practitioners, with findings providing several recommendations