This paper reports the development and empirical testing of a conceptual model of the factors that influence the relationship between teaching and research in the discipline of accounting using the extant literature. This we term the teaching and research gestalt. The conceptual model is derived from 13 propositions grouped into four sets of factors relating to rewards, researchers, curriculum, and students. This is then used to construct a measurement instrument to capture the research and

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... ning nexus in accounting. In this paper, the research and learning nexus is defined by 13 propositions, operationalised by 61 scale-items, and empirically recomposed by factor analysis on data obtained from 247 UK accounting and finance academics. The final model consists of two second-order factors calibrating the positive and negative aspects of the gestalt respectively. In turn the two second-order factors are measured by 11 first-order factors.