The development of educational research in accounting, two different perspective: MARA Institute of Technology and Curtin University: in encouraging and promoting an academician undertaking research at ITM / Sharina Tajul Urus

Changes in the emphasis placed on research have substantial effects on the academic environment of the accounting faculty. To be a good academician, accounting lecturers should balance themselves between teaching and research. This study aims to examine the role and nature of research at Mara Institute of Technology in comparison with Curtin University of Technology. Data were basically obtainedfrom secondary sources. Interview was also conducted with the Bureau of Research and Consultancy (ITM). In addition, to support the finding, survey on the research experience among accounting educators at both institutes were also carried out. All the valuable data and information were fully utilised and analysed. The results demonstrate that, in general Curtin University of Technology is more active in research compared to ITM. However for the Accounting department, there is lack of research interest found for both institutions. This may be due to time constraint resulting from heavy work loads, lack of co-operation with outside organisation and inefficient research system being implemented at both institutions.