From fledgling to fledged: how accountants in academia develop their research capabilities

The paper reports on qualitative research carried out with qualified accountants who have made the move into Higher Education, to explore their perceptions of the knowledge and skills, attitudes and behaviours needed by accountants new to academia who wish to develop as researchers. Semi-structured interviews were conducted with 13 professionally qualified accounting academics. Template analysis, based around the cognitive, intrapersonal and interpersonal dimensions of learning, enabled quotes from the interviewees to be used to underpin the new Researching Accountant Development Framework (RADF). All three dimensions proved key to successful transition. Accountants needed the relevant knowledge and skills and an understanding of themselves and the opportunities provided by an academic environment. The literature shows the benefits arising from qualified accountants moving into academia and the challenges they may face. The findings in this research and the resultant RADF will help accountants succeed in that transition and develop their research capabilities