A blog is a website maintained by an individual or group of individuals that includes observations and opinions regarding a specific subject matter. This paper explores the opportunities and issues regarding blogs as accounting research and teaching resources. While locating applicable blogs is challenging, they can be valuable resources regarding current events and their archives provide perspectives that can cover several years. For research, blogs are a continuous and timely source of research ideas and should be part of any literature review. Blogs that criticize current accounting practice not only identify issues ripe for research, but also frequently present recommendations to address those issues. Academics can transform those criticisms and recommendations into testable questions or hypotheses to investigate using various qualitative and quantitative research methods. As teaching resources, blogs provide an opportunity for students to analyze and evaluate others' opinions, which should improve students' critical thinking and make them cognizant and conversant in accounting subject matters. Students can also create their own blogs as a form of reflection.

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