Into the light and engagement: Two decades of interdisciplinary perspectives on accounting, auditing and accountability research

Abstract

Purpose

This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part served to celebrate 20 years of AAAJ. The important role of academic researchers is highlighted in not simply observing, but also in engaging in and constructing an enabling accounting. The contribution of scholarly research to knowledgeable debates about an enabling accounting for society and the sustainability of the planet is discussed.

Design/methodology/approach

The paper employs a literature‐based analysis and critique. The paper is primarily a discussion paper.

Findings

This editorial draws together the themes of papers in this AAAJ special issue, which point to the need for researchers to reflect on their motivation, use of theory and values to ensure that academic work is making a genuine contribution.

Research limitations/implications

The practical and research issues explored in this, and the other papers, in this special theme section, it is hoped, will invoke more critical perspectives on accountancy, assist scholars in theory development and application, and influence growth in reflective academic studies in this area.

Originality/value

This editorial discusses the contributions to this AAAJ special issue.

Citation

Milne, M., Guthrie, J. and Parker, L. (2008), "Into the light and engagement: Two decades of interdisciplinary perspectives on accounting, auditing and accountability research", Accounting, Auditing & Accountability Journal, Vol. 21 No. 2, pp. 117-128. https://doi.org/10.1108/09513570810854374