This paper explores the notion of a "threshold concept" and discusses its possible implications for higher education research and practice. Using the case of introductory accounting as an illustration, it is argued that the idea of a threshold concept provides an emerging theoretical framework for a "re-view" of educational research and practice. It is argued that this re-view both demands and supports several forms of dialogue about educational research and practice: within the disciplines (between lecturers and between lecturers and students) and between lecturers and educational developers. Finally, it is suggested that, rather than representing a research field in its own right, the threshold concepts framework may act as a catalyst, drawing together a variety of fields of research in a productive educative framework.