This study analyzed the quantity and quality of accounting research performances using the resourcebased theory. The research performances of 225 professors majoring in accounting at 74 universities in Korea were studied, and the influencing factors were 2 university factors (university type, location in Seoul) and 4 researcher factors (US Ph.D., gender, major, CPA). As a result of analyzing the quantitative performance, US Ph.D. professors majoring in financial accounting and had short working period showed high performance in SSCI thesis, whereas in KCI thesis, the professors in public universities with long working period showed high performance. The qualitative performance was measured by the awards of the academic society. First, as a result of analyzing the awards of the American academic societies and the KCI journal societies, university type, majors, and CPA variables were significant. However, in the result of analysis with higher standards by limiting the awarding institutions to the American academic societies and top-registered KCI journal society(KASBA, KAA), US Ph.D. and CPA were significant variables. Unlike previous studies that focused on quantitative performances, this study can be said to have increased the depth and diversity of research by analyzing qualitative performances and comparing them with quantitative results.