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Article
Publication date: 16 January 2017

James Guthrie and Lee D. Parker

The purpose of this paper is to reflect on 30 years of Accounting, Auditing & Accountability Journal (AAAJ), and contemplates the future. It makes a case for diversity, including…

4440

Abstract

Purpose

The purpose of this paper is to reflect on 30 years of Accounting, Auditing & Accountability Journal (AAAJ), and contemplates the future. It makes a case for diversity, including a broad range of theories and research methodologies, as a defining feature of AAAJ. As we have done since 1988 in AAAJ’s first editorial, we continue to urge interdisciplinary accounting researchers to undertake innovative research and be both original and creative, avoiding the narrow focus and detachment from society that is characteristic of globally pervasive North American economics-based accounting research.

Design/methodology/approach

The paper employs an analysis and critique of trends in interdisciplinary research, drawing upon the previous 29 editorials/commentaries published in AAAJ. It also elucidates the field of scholarship associated with AAAJ in 2016 as evidence of the patterning of recent research and publishing trends.

Findings

This paper identifies challenges confronting interdisciplinary researchers in the globalised academic community. These include our obsession with theoretical engorgement and our adversarial rather than cooperative approach to knowledge development. Furthermore, the authors argue that researchers must reflect on their motivation, informing theories and values if they intend to contribute to practice, policy and a wider societal good. Accounting researchers have a responsibility to go beyond observation, engaging in and constructing a more equal and fair society.

Originality/value

This commentary reflects on developments in AAAJ and its community over three decades. The authors also address the wider AAAJ community, including the Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference attendees, AAAJ special issue editors, the editorial board, ad hoc reviewers, authors and supporters across AAAJ’s 30 years.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 October 2017

Garry D. Carnegie and Christopher J. Napier

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international…

4637

Abstract

Purpose

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.

Design/methodology/approach

The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.

Findings

The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.

Research limitations/implications

The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.

Originality/value

The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 January 2012

James Guthrie and Lee D. Parker

This editorial reflects on 25 years of AAAJ and on the interdisciplinary accounting movement and its future direction. It emphasises the Editors' commitment to encouraging the…

3163

Abstract

Purpose

This editorial reflects on 25 years of AAAJ and on the interdisciplinary accounting movement and its future direction. It emphasises the Editors' commitment to encouraging the application of a broad range of theories and research methodologies as well as their ongoing support for diversity as a defining feature of AAAJ. This includes the wider community, which includes the APIRA conference attendees, Special Issue editors and the many individuals who have all played an important part in AAAJ's 25 years. The Editors continue to urge interdisciplinary accounting researchers to undertake innovative research and be both original and creative, thereby avoiding a narrowness that is an increasing feature of North American economics based accounting research. The important role of academic researchers is highlighted in not simply observing, but also engaging in and constructing an enabling accounting. The purpose here is to reflect on the past and to look towards the future.

Design/methodology/approach

The paper employs a literature‐based analysis and critique. It also identifies via empirical data the field of scholarship associated with AAAJ and evidence of the patterning of recent publications.

Findings

This editorial draws together various themes in our previous AAAJ editorials and highlights milestones in the journey to our current position. It identifies various challenges that confront interdisciplinary researchers in the globalised academic community. It also points to the need for researchers to reflect on their motivation, informing theories and values to ensure that their academic endeavours are making a contribution to practice, policy and a wider societal good.

Practical implications

It is hoped the practical and research issues explored in this editorial will invoke more interdisciplinary perspectives on accounting and the accounting profession, and assist scholars in reflecting on their academic studies and potential challenges facing them.

Originality/value

This editorial reflects on the developments in AAAJ over the past 25 years and discusses various contributions. It also celebrates the top ten authors, topics, Special Issue editors, and the last ten AAAJ Best Paper awards.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 August 2013

Charl de Villiers and John Dumay

– The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals.

2728

Abstract

Purpose

The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals.

Design/methodology/approach

The analysis is based on articles published during 2010 in Accounting, Auditing & Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS) and Critical Perspectives on Accounting (CPA). The authors develop a framework and examine characteristics of the published articles, including the prose.

Findings

Based on the construction of accounting academic articles in the highly ranked interdisciplinary journals, the authors introduce a simplified concept of the five distinct major parts of an article, make some taken-for-granted aspects of article construction explicit and conclude that alternatives, if used effectively, can add to the quality of an article. Finally, there is a discussion of, and a reflection on, how the taken-for-granted rules of academic publishing can be challenged.

Research limitations/implications

This article is limited by the authors ' own analysis and interpretations of AAAJ, AOS and CPA articles published during 2010.

Originality/value

As far as can be ascertained, the authors are the first to examine the construction of research articles published in high ranking interdisciplinary accounting journals. The paper can assist emerging scholars in the process of planning and writing their own articles. For seasoned researchers, the paper ' s insights may serve to reaffirm or help further develop their approach. The paper also contributes to the ongoing debate around the pressure to publish, the measurement of publications, and the difficulties of getting published.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 18 June 2018

John Dumay, Charl de Villiers, James Guthrie and Pei-Chi Hsiao

The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three…

2790

Abstract

Purpose

The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas and characteristics of articles in AAAJ, and who are the influential authors? third, who are the emerging next generation scholars and what are the emerging research themes in AAAJ?

Design/methodology/approach

A structured literature review (SLR) was used to analyse 126 most cited classic AAAJ articles and 21 additional emerging articles published between 1988 and 2016. Traditional literature reviews can have varied results because of a lack of rigour. The SLR method allows for an examination in detail of the articles, authors, focus areas and pattern of AAAJ publishing over three decades.

Findings

The findings show increased diversity in more recent years in theories, methods, origins, focus areas, and where AAAJ articles are cited, which highlights that the interdisciplinary accounting research project is maturing and remaining true to the ideal of being inclusive.

Research limitations/implications

Within this diversity, the analyses show that AAAJ remains focussed on and presents opportunities for impactful accounting research related to social issues, including non-financial corporate reporting/disclosure, public sector accounting, corporate governance and alternative forms of accounting, audit and accountability. Additionally, there is a need for more practice-based research to address the “wicked” problems at the intersection between accounting and society.

Originality/value

This paper presents accounting researchers with an opportunity to develop insightful and publishable studies. Also, it serves as a basis for developing future research agendas in the interdisciplinary accounting field.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 January 2009

Lee Parker and James Guthrie

This editorial seeks to argue for intellectual pluralism and adventurous enquiry in an era of status badging of publication venues and institutions and to review AAAJ's role…

1901

Abstract

Purpose

This editorial seeks to argue for intellectual pluralism and adventurous enquiry in an era of status badging of publication venues and institutions and to review AAAJ's role, strategies and international recognition in this context.

Design/methodology/approach

The paper is an editorial review and argument.

Findings

The paper acknowledges pressures towards a North American inspired unitary neo‐classical economic view of the accounting world and related badging of higher education institutions and research publications globally. It identifies the community of accounting scholars including AAAJ with wider and more pluralist philosophies and research agendas.

Research limitations/implications

The paper offers scope and associated recognition for researchers prepared to take up and address a wide array of theoretical perspectives and research issues of global significance.

Originality/value

The paper provides important empirical data and research network information to scholars in the interdisciplinary accounting field of research.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 8 November 2019

Garry D. Carnegie

Expanding upon the special issue entitled “The special issue: AAAJ and research innovation”, published in 2012, this introduction to the second special issue of the genre is…

Abstract

Purpose

Expanding upon the special issue entitled “The special issue: AAAJ and research innovation”, published in 2012, this introduction to the second special issue of the genre is concerned with selected thematic special issues of AAAJ appearing during the second decade of publication from 1998 to 2007. The paper explores research innovation by means of the thematic issues addressed from this decade.

Design/methodology/approach

This paper provides a background to this special issue and an outline of the articles included. The issue features seven retrospective/prospective articles written by the guest editors of special thematic issues published during 1998 to 2007, supplemented where appropriate by other co-authors or, in one instance, by a new author team.

Findings

The guest editors and other contributing authors sought to identify and discuss the progression of each field since the AAAJ special issue was published, and to assess the impacts of the special issues to this progression, and to propose future research developments in the designated fields.

Research limitations/implications

This commentary on articles published is no substitute for carefully reading these contributions. The papers provide a comprehensive review of key developments in the literature until most recently and explore the opportunities for further innovative interdisciplinary accounting research.

Originality/value

This AAAJ special issue, and the earlier 2012 prototype, constitute a different approach to producing special issues, where the original special issues are revisited with a view to assessing research trends and impacts and to identifying research developments which are ripe for pursuing in each of these interdisciplinary accounting fields.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 February 2008

Markus Milne, James Guthrie and Lee Parker

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…

3731

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.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 February 2005

Lee Parker and James Guthrie

The paper explores the rapidly changing environment affecting universities and their research communities. It sets out to explore the effect of university corporatisation on…

2018

Abstract

Purpose

The paper explores the rapidly changing environment affecting universities and their research communities. It sets out to explore the effect of university corporatisation on research and teaching, and aims to identify likely coping strategies for researchers. The role of AAAJ in supporting research in this turbulent environment is then considered.

Design/methodology/approach

The paper employs a literature‐based analysis, critique and argument. The paper's scope includes the teaching and research by academic scholars in a corporate university environment.

Findings

Universities and their research are increasingly becoming revenue‐seeking, market driven corporatised university tools. Researchers are increasingly subject to pressures to accept higher workloads, pursue aggressive revenue targets, and to conduct and publish research that fits management imposed key performance indicators. This leads to a packaging and commodification of research with a short term, status‐seeking and fund‐raising emphasis.

Research limitations/implications

Scholars need innovative but disciplined approaches to coping with such pressures in order to maintain pursuit of path‐breaking and significant additions to knowledge.

Practical implications

Personal values and commitment by individual scholars, as well as scholarly networks and support mechanisms will be the long‐term key to future research of value to the community.

Originality/value

The paper alerts researchers to the impact on their work on current institutional, economic and political forces surrounding universities, and highlights the consequent corporatisation and commercialisation of universities. It offers a realistic assessment of the current research environment and reinforces the need for individual researcher reassessments and strategies.

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 February 2008

Stephen P. Walker

This paper seeks to review the accounting history content of Accounting, Auditing & Accountability Journal (AAAJ) over the last 20 years and to identify distinctive research…

5245

Abstract

Purpose

This paper seeks to review the accounting history content of Accounting, Auditing & Accountability Journal (AAAJ) over the last 20 years and to identify distinctive research themes therein. Observations and suggestions are offered in relation to future accounting history research.

Design/methodology/approach

The study comprises an analysis of the content of AAAJ and related literature.

Findings

Histories appearing in AAAJ have focused on technical issues, accounting in business organisations, cost and management accounting, accounting historiography, professionalisation, and socio‐cultural studies of accounting. The journal has been an important medium for the pursuit of interdisciplinarity, the promotion and practical application of new research methods, methodological pluralism, and searches for convergence in historical debates.

Research limitations/implications

The paper discusses the potential for advancing established research agendas in accounting history and identifies some new subjects for investigation by accounting historians.

Originality/value

It is suggested that, while methodological innovation and plurality are to be applauded, the sustained application of new approaches should also receive greater encouragement. Searches for rapprochement in accounting history debate run the risk of stultifying historical controversy. It is argued that histories of management accounting, gender, class, professionalisation are far from “complete” and should be reignited through the adoption of broader theoretical, temporal and spatial parameters. An emphasis on the performative aspects of accounting in socio‐cultural histories is encouraged, as is clearer recognition of the significance of contemporary understandings of the boundaries of accounting. Also emphasised is the desirability of more indigenously sensitised histories of the profession, greater engagement with the “literary turn”, and a renewed commitment to interdisciplinarity.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of over 1000