Connecting the Research-Teaching-Practice Triangle

Within the research-teaching-practice triangle, there are 6 directional arcs that represent valuable opportunities for academic activities. Arc 1, which connects teaching to practice, represents the transfer of accumulated knowledge to new generations of accountants. Arc 2, connecting research to teaching, increases the current stock of knowledge that can be passed on to new generations. Arc 3, which connects practice to teaching, represents the new approaches and applications that are being developed by practitioners and that should be shared with teachers to benefit students' learning experiences. Arc 4, which connects research to practice, points to the need for more research that will influence practice. Arc 5, connecting practice to research, represents research that has been started by innovative practice. Arc 6, which connects teaching to research, represents the need for academics to stimulate the research agenda.