Is Accounting an Academic Discipline?

Research and teaching are inseparable in a true academic discipline. If they become seriously separated, then it is another reason to question "academic sanctity." In teaching and, to a large extent, in research, everyone emphasizes the vocational, which is different from the academic; thus, location of accounting at the academy is problematic. But, they can argue, accounting is an important job. Curriculum innovations occur, not to boost student ratings or promote the innovator, but instead to better the real university. Citizens of the real university have faith in the special institution that the university is; they believe that good ideas will survive and flourish even if they are not published in "top-tier journals. Besides faith in the university its citizens also possess a joy in discovery and sharing ideas. And they possess the conviction that generating good ideas makes the university better and that is enough -- even if the generator does not get promoted.