Search results

11 – 20 of over 116000
Article
Publication date: 19 June 2017

Alpa Dhanani and Michael John Jones

Editorial boards of academic journals represent a key institutional mechanism in the governance and functioning of the academic community. Board members play an important role in…

1613

Abstract

Purpose

Editorial boards of academic journals represent a key institutional mechanism in the governance and functioning of the academic community. Board members play an important role in knowledge production and development of the discipline. The purpose of this paper is to enquire into the diversity characteristics of boards of accounting journals.

Design/methodology/approach

Drawing on a diversity framework that distinguishes between societal diversity and value of diversity, the paper examines two board characteristics: gender diversity and internationalisation. Moreover, it examines the influence of three journal and two editor characteristics on board diversity and analyses trends over time.

Findings

On gender, overall board trends are consistent with societal diversity and value of diversity: boards reflect the gender profile of senior academics. Further, female representation on boards is broadly consistent across the different journal nationalities; has improved over time; has experienced a convergence in “gender sensitive” sub-disciplines; and is influenced by female editorship. However, inequities appear to be present at the highest level: women appear to be less well represented than men as editors and women also have a lower representation on boards of higher ranked journals than on those of lower ranked journals. On internationalisation, once again, overall trends broadly reflect societal diversity and value at diversity. However, international scholars are less well represented on 4* boards than on 2* and 3* boards and on US boards than on Australian and UK boards. Further, there are signs of weakening US dominance in non-US journals.

Originality/value

Drawing on the diversity framework, this is the first study to comprehensively examine gender diversity and internationalisation of accounting boards.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 April 2008

D.B. van der Schyf

There is increasing academic pressure on Departments of Accounting in South Africa whose academic programmes are accredited with the South African Institute of Chartered…

Abstract

There is increasing academic pressure on Departments of Accounting in South Africa whose academic programmes are accredited with the South African Institute of Chartered Accountants (SAICA). The reason for this that the academic training of potential chartered accountants has long been their main academic focus, and they often fail to do justice to their real academic mission of scholarly activity in accounting (the pursuit of science as an endeavour), which is central to the essence of a university. The quality of such departments’ research is not yet an important criterion for their prestige. However, only Departments of Accounting that develop Accounting as a social science in scholarly activity in accounting deserve international recognition. This empirical study attempts to convince Departments of Accounting, particularly those whose academic programmes are accredited by SAICA, to embark on scholarly activity in accounting as soon as possible.

Article
Publication date: 1 February 2005

Victoria Wise and Colleen Fisher

This paper presents the findings of an investigation designed to reveal the destination of the refereed journal research output of accounting and finance faculty members across…

Abstract

This paper presents the findings of an investigation designed to reveal the destination of the refereed journal research output of accounting and finance faculty members across their entire academic careers. A geographic approach was adopted with the intention of providing a historical data‐set to inform the development of a region‐centric model of academic research productivity. The study focuses on publication careers of accounting and finance academics from one particular geographic region, New Zealand. The data were collected through a detailed examination of electronic databases of journal holdings and research reports of tertiary institutions. The results of this study provide evidence that, across their careers, New Zealand's academics have published a significant number of papers in journals located in two regions, Australia‐New Zealand and the United Kingdom, and that this academic community has attained publication success in international journals generally regarded as high quality.

Details

Asian Review of Accounting, vol. 13 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 14 July 2014

Grant Samkin and Annika Schneider

The purpose of this paper is to examine the profiles of Australian, New Zealand and South African accounting faculty members. Additionally, the study investigates whether there…

Abstract

Purpose

The purpose of this paper is to examine the profiles of Australian, New Zealand and South African accounting faculty members. Additionally, the study investigates whether there are any differences in research productivity of the accounting faculty between countries as measured by peer-reviewed academic journal output.

Design/methodology/approach

This archival study uses details obtained from webpages of Departments of Accounting in the three countries to construct a profile of accounting academics.

Findings

Significant differences in the profiles of accounting academics were found that can be attributed to the institutional factors that exist in each country. Staffs at the junior lecturer and lecturer levels are more likely to be female, while senior lecturers and professors in all three countries were more likely to be male. While Australia and New Zealand had a similar percentage of staff holding PhD or equivalent academic qualifications, only a small proportion of the South African faculty held PhD or equivalent qualifications. A greater proportion of the South African faculty was professionally qualified compared to their Australian and New Zealand counterparts. New Zealand accounting faculty was more productive than their Australian colleagues, with South African academics being the least productive. Academics holding a doctoral qualification or equivalent were more productive than those that did not.

Research limitations/implications

The research limitations relate to the use of websites as the primary data source. Incompleteness of information, inconsistencies in the type of information presented and a lack of comparability of information across institutions and countries may have led to some errors and omissions. However, given the relatively large sample size of 2,049 academics, this was not deemed to materially affect the final analysis.

Originality/value

The paper provides an important contribution to the literature on accounting academics. It is the first of its kind to present a comprehensive “snapshot” of the profiles of accounting academics at the universities in Australia, New Zealand and South Africa.

Details

Meditari Accountancy Research, vol. 22 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 20 April 2012

Kevin Clarke, Jack Flanagan and Sharron O'Neill

The purpose of this paper is to analyse the performance of accounting researchers in winning competitive Australian Research Council (ARC) grants, when compared with researchers…

Abstract

Purpose

The purpose of this paper is to analyse the performance of accounting researchers in winning competitive Australian Research Council (ARC) grants, when compared with researchers from the medical, engineering and law professions, during a period of heightened questioning of accounting methods, bounded by the end of the dot.com boom in 2001 and the global financial crisis in 2008. Protection and expansion of a profession's core knowledge through effective research is regarded as a hallmark of ongoing professional recognition and success in winning ARC grants is one indicator of the strength of this research. Reasons for the absolute and relative performance of accounting researchers in winning ARC grants are explored.

Design/methodology/approach

ARC statistics for the 2000‐2008 period were analysed, along with additional data from the relevant professional associations and the Commonwealth Department of Education, Employment and Workplace Relations.

Findings

The results indicate that Australian accounting researchers are performing poorly in absolute and relative terms when compared with their professional peers. Some evidence exists that accounting research cultures seem to flourish in only a handful of universities, and that accounting academics are overloaded with teaching to the detriment of research.

Originality/value

The study adds to the growing interest in the value added by accounting research to the accounting profession, the corporate sector and society at large. While the publishing record of Australian accounting researchers appears healthy, when compared with their accounting peers overseas, they perform poorly in winning competitive grants relative to researchers from other professions. This may be a timely wakeup call to the accounting profession that the social acceptance of accounting knowledge should not be taken for granted.

Details

Pacific Accounting Review, vol. 24 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 15 March 2013

Debbie Wills, Gail Ridley and Helena Mitev

The aim of this study is to investigate factors considered to impact on the research productivity of accounting academics, and identify how the factors were related. The study…

3851

Abstract

Purpose

The aim of this study is to investigate factors considered to impact on the research productivity of accounting academics, and identify how the factors were related. The study aims to set itself within an international context of increased workloads, and revenue‐driven research and teaching.

Design/methodology/approach

A meta‐analysis was conducted of international studies from accounting and related business fields, published between 1988 and 2008, that examined factors influencing the research productivity of academics. A data‐driven approach to thematic analysis was used to synthesise the results, which were categorised into two time periods.

Findings

Three clusters of factors that accounted for researcher productivity were found to have had most focus in related studies over the period. These were “Institutional characteristics”, “Intrinsic motivation” and “Knowledge, skills and other individual characteristics”. Hierarchical clusters of factors operating at government, institution and individual levels appeared to influence the research output of accounting academics.

Practical implications

Increased understanding of the factors that affect the research productivity of accounting academics, and how they are related, has potential to benefit individual researchers and their institutions.

Originality/value

Models identified in previous studies have not considered the impact of the relatively recent global market pressures on accounting academics. As the proposed model was developed from a meta‐analysis of many international studies it is likely to accommodate current global pressures better than previous models.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 23 May 2018

Katherine Leanne Christ, Roger L. Burritt, James Guthrie and Elaine Evans

The purpose of this paper is to understand the role of boundary-spanning organisations as intermediary institutions potentially able to close the gap between applied research and…

1115

Abstract

Purpose

The purpose of this paper is to understand the role of boundary-spanning organisations as intermediary institutions potentially able to close the gap between applied research and practice in sustainability accounting.

Design/methodology/approach

A review of the literature reveals that boundary organisation theory provides a potential way of understanding the role of boundary-spanning organisations in the context of the research–practice gap. The theory is applied in the context of three cases of potential boundary-spanning organisations involved with sustainability accounting – Chartered Accountants in Australia and New Zealand, the World Business Council for Sustainable Development and the International Federation of Accountants.

Findings

Findings from the three cases, which consider the application of boundary organisation theory, indicate the potential for professional accounting associations to act as sustainability accounting boundary-spanning organisations has not been realized for four main reasons. These relate to the need for finer granularity in relation to boundary objects and problem-solving; uncertainty about the range of parties to be involved as boundary-spanning organisations; the importance of reconciling views about different incentives for academics and practitioners in the sustainability accounting space; and the necessity for collaboration with other boundary-spanning organisations to address the transdisciplinary nature of sustainability accounting.

Practical implications

Development of a way of seeing the relationships between academics and practitioners in the context of sustainability accounting has two messages for practice and practitioners. First, with such complex and uncertain issues as sustainability accounting, a transdisciplinary approach to resolving problems is needed, one which involves practitioners as integral and equal members of research teams. The process should help bring applied academic and practitioner interests closer together. Second, it has to be recognised that academics conducting basic research do not seek to engage with practitioners, and for this group, the academic–practitioner gap will remain.

Social implications

Two main social implications emerge from the application of boundary organisation theory to analyse the academic–practitioner gap in the context of sustainability accounting. First, development of boundary organisations is important, as they can play a crucial role in bringing parties with an interest in sustainability accounting together in transdisciplinary teams to help solve sustainability problems. Second, collaboration is a foundation for success in the process of integrating applied researchers and practitioners, different disciplines which are relevant to solving sustainability problems and collaboration between different boundary spanning organisations with their own specialised foci.

Originality/value

This paper considers boundary organisation theory and the role of boundary-spanning organisations in the context of the complex transdisciplinary problems of sustainability accounting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 26 February 2014

Basil P. Tucker and Alan D. Lowe

The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and…

4832

Abstract

Purpose

The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and practice.

Design/methodology/approach

Drawing on diffusion of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives of the four principal professional accounting bodies in Australia.

Findings

Professional accounting bodies perceive the gap between academic research and practice in management accounting to be of limited concern to practitioners. The two most significant barriers to research utilisation by practitioners are identified as: difficulties in understanding academic research papers; and limited access to research findings. In acting as a conduit between the worlds of academia and practice, professional bodies have an important role to play by demonstrating the mutual value to both academics and practitioners resulting from a closer engagement between MA research and practice.

Research limitations/implications

As one of the few empirically-based, theoretically informed investigations exploring the research-practice gap in management accounting, this study provides insights rather than “answers”. Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry.

Originality/value

This study contributes to the conversation about the “research-practice gap” in management accounting by adopting a distinct theoretical vantage point to organize, analyse and interpret empirical evidence obtained from Australian professional accounting bodies about management accounting practice.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 May 2020

Ann Martin-Sardesai, James Guthrie and Basil P. Tucker

This paper explores the impact of contemporary calculative practices, termed “accountingisation”, on Australian accounting academics' values. Also, it seeks to understand the…

Abstract

Purpose

This paper explores the impact of contemporary calculative practices, termed “accountingisation”, on Australian accounting academics' values. Also, it seeks to understand the rationale underlying the development of various university performance measurement systems (PMSs), and their implementation and evaluation.

Design/methodology/approach

A case study approach uses accounting academics' responses to an online survey and also semi-structured interviews with senior research-related leaders in a group of Australian universities. This is supplemented by document analysis. A narrative story-telling approach explores and presents the combined data observations, over the period 2010–2018, of two characters: a “typical” accounting academic and a “typical” vice-chancellor.

Findings

The study contributes to the literature on PMSs in understanding “accountingisation”, the rationale behind the development, implementation and evaluation of performance metrics by senior management and its impact on accounting academics. It juxtaposes and unpacks the complexities and nuances of PMSs and provides empirical evidence by highlighting the perceptions of both the Australian accounting academics and senior university management. The findings demonstrate a level of discontent among accounting academics in reconciling the expectations of increased “accountingisation” within university PMSs. These are juxtaposed against the views of senior university leaders who are influential in determining PMSs.

Originality/value

This paper is novel in considering the implications of “accountingisation” in a contemporary setting, focusing on accounting academics, values and individual PMSs within business schools.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 18 September 2020

Ann Martin-Sardesai, James Guthrie AM and Lee Parker

As accounting academics, the authors know that performance measurement is well-trodden ground in the literature. Yet rarely have they turned their gaze inwards to examine the…

Abstract

Purpose

As accounting academics, the authors know that performance measurement is well-trodden ground in the literature. Yet rarely have they turned their gaze inwards to examine the performance controls which they are subject to in the own everyday working life. Over the past 40 years, the rise of the New Public Management paradigm and neoliberalism has intensified changes in the way universities, disciplines and individual academics justify the quality of their work. This paper aims to explore the impact of accountingisation on the field and the Australian public sector higher education sector.

Design/methodology/approach

The perceptions of accounting academics in Australia’s 37 business faculties and schools were collected via an online survey. Additionally, a document analysis of annual reports, internal reports, strategy documents and other confidential material were also used.

Findings

The changes have included the use of corporate and individual research metrics aimed at increasing institutional status, brand reputation and revenue generation. These changes have transformed business schools and universities into commercial enterprises and commoditised education. What this analysis demonstrates is the apparent relationship between various government agendas, the commercialisation of universities and the distortion of the research activities by individual academics. For increased profits and efficiencies, individual scholars have paid the highest price.

Practical implications

If the accounting discipline is to be sustainable in the long term, business schools in Australia must reconfigure their performance measurement systems.

Originality/value

To date, research on “accountingisation” has previously been primarily conducted in the health and social services sectors. This research raises rarely heard voices to expose the actual social and human costs of accountingisation in Australia’s higher education sector.

11 – 20 of over 116000