Want to know about quality in higher education? Ask an academic

How would you decide on the quality of a higher education institution? Would you (1) ask the academic registrar (or equivalent); (2) look up the most recent quality audit report; or (3) contact the teaching staff directly to discuss their perceptions about the quality of the services provided in their institution? While there is no one correct answer to the above question, the proposition underpinning the empirical research reported in this paper is: If you really want to know about quality in higher education, then ask those closest to the student-academic interface—the academics or the students. This paper focuses on the former. Using a postal survey, the views of accounting academics from 39 Australian universities about quality in accounting education were investigated from two perspectives—beliefs (what is currently occurring) and attitudes (what ought to be occurring). The findings suggest differences in those beliefs and attitudes, and an overall view that quality in accounting education has declined over recent years.