Today, accounting graduates are expected to possess critical analysis attributes beyond good accounting discipline knowledge. The close-knit relationships among accounting theory, accounting research and accounting practice have also implied that the teaching of accounting theory needs to include the teaching of business research to produce graduates (i.e., future practitioners) with good accounting practice skills. Additionally, by grasping skills in business research, graduates are also expected to develop essential skills such as critical thinking, problem solving and communication skills. The author explores the development of a set of innovative teaching resources using technology, such as video and whiteboard animation, in the teaching of an accounting theory and research subject.