The definitions and perspectives of quality presented by respondents to Houston et al. (2008) research encompassed both research as output of new knowledge as well as research as problem solving and quality assurance mechanism. A different perspective emphasized research in accounting as a collective learning process that would impact on groups of people who are enthusiastically positive and happy working together. The most commonly expressed view was that research is a problem-solving exercise, and that quality research is a research that has been competently handled and shows significant benefit to the target beneficiaries. Stakeholders find it difficult to define quality in higher education or in accounting education in universities. Different stakeholders to the universities have different points of view on the concept of quality in accounting education. When discussing quality in accounting education, students may focus on facilities provided and usefulness of theory and technical knowledge gained from universities for their future employment, and lecturers, on the other hand, may focus on teaching/learning process. Parents look at their children performance, while employers may consider the competence of graduates and performance in the workplace as quality in higher education.