Search results

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.

The purpose of this research is to examine the composition of the editorial boards of 60 academic accounting journals with a particular focus on the university affiliations of editorial board members. The role of ad hoc reviewers is then analysed.

A detailed content analysis of the members of the 60 editorial boards was conducted. The authors concentrated on UK universities and journals, but also provide some data on non‐UK schools and journals.

There were six main findings. First, editorial appointments were normally held by nationals of the country where the journal was published. Second, US academics had a significant presence on all boards. Third, there was a lack of penetration of UK academics, particularly on US or high quality boards. Fourth, overseas academics were present in significant numbers on UK boards. Fifth, editorial board appointments tended to be concentrated in a limited number of institutions and individuals. Sixth, journals, particularly generalist journals, used reviewers extensively.

This research will inform the debate about the degree of influence which UK academics have on journal research agendas and on the international stage. The findings show that journal editorial boards do not capture all high ranking institutions and individuals. Editors could consider widening the scope of their editorial board opportunities.

This is the first comprehensive study into the editorial boards of accounting journals. It shows the presence of an editorial board elite.

A positivist empirical study approach is employed using descriptive statistics and inferential statistics based on survey, website and archival data. The study measures the research performance of 573 Australian academic staff in the accounting discipline to explain what current accounting research activities are in Australian universities and why differences exist.

The purpose of this paper is to assess the levels of burnout experienced by accounting and finance academics in Ireland.

Data for this cross‐sectional survey study were collected from 100 accounting and finance academics teaching in Irish third level institutions. Independent sample t‐tests, one way analysis of variance (ANOVA) and step‐wise multiple regression analysis were used to analyse the data.

Results indicate that the majority of accounting and finance academics experience low or average burnout with regard to emotional exhaustion and depersonalisation but encounter a high degree of burnout with regard to personal accomplishment. While none of the background or workload variables captured in the study explain variation in the levels of burnout experienced, some aspects of job satisfaction are significant predictors of the three dimensions of burnout.

The cross‐sectional design of this study does not allow causal inferences to be made. Furthermore, since all data were self‐reported, it is possible that common method variance may be an issue. Despite these limitations, results suggest that increasing faculty members’ job satisfaction can be a useful strategy for preventing academic burnout.

This is the first study to examine the issue of burnout among academics in an Irish context. Moreover, it is one of the few studies, which has explored the phenomenon of burnout among university faculty members.

The purpose of this paper is to conduct an assessment of the research productivity of the accounting and finance community in UK higher education institutions (HEIs) during 1991-2010 using 44 high-quality accounting and finance journals.

The authors follow Chan et al. (2011) to use their 22 finance journals. For accounting journals, the paper includes a set of 24 accounting journals that were used in a global accounting ranking study by Chan et al. (2007). The paper uses the number of coauthors (n) and coaffiliations (M) to derive the weighted articles as the measurement metric.

In general, the research output in terms of weighted articles steadily increases during the 20-year period. The University of Manchester, London School of Economics, and London Business School are the top-three HEIs using 44 accounting and finance journals for the full sample. The authors also find that it is a challenge to publish multiple articles. If an author is able to manage five total appearances, he/she is in the top 16 percent among the 1,447 UK authors. Furthermore, the paper finds that many highly productive authors are able to move to different jobs during the 20-year period.

The assessment of research productivity is, unavoidably, based on a set of selected accounting and finance journals. Hence, no matter what journal screening criteria the paper uses, there is always a subjective element in the process. If other journals or more/less journals were to be included in a similar study, different results may emerge. As a way to extend the value of the research, it would be interesting to obtain broader institutional knowledge, such as the tenure requirements of HEIs in UK, and information on the institutions where faculty members obtained their doctoral degrees, so that the authors can better evaluate the research productivity among accounting and finance community in the UK.

The paper conducts an assessment of the research productivity of accounting and finance community in UK HEIs during 1991-2010 using 44 high-quality accounting and finance journals. The study fills the gap of the extant literature to compliment the assessment of the UK accounting and finance departments in RAEs.

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.

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.

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.

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

This paper aims to explore problems facing the recruitment of accounting and finance staff in research-led universities. “University accounting and finance (A&F) departments are experiencing difficulty in attracting and retaining suitably qualified staff” (Duff and Monk, 2006, p. 194). The literature identifies a number of reasons for the shortage of A&F phenomenon (Duff and Monk, 2006; Smith and Urquhart, 2018), including, the wide salary gap between academe and industry profession, difficulty in achieving publications in highly rated journal, high workload in teaching and marking due the limited number of A&F staff.

The paper provides new insights for the use of the grounded theory and how the theory has been generated from the semi-structured interviews.

This study has resulted in eight main challenges emerged, and a final theory has been generated. Implications of this research on business schools are valuable in research-led universities, the A&F staff recruitment strategies and the A&F research strategies in research-led universities.

The novelty of this research is based on the induction of the challenges that a business school faces, as a case study for a research-intensive teaching-led UK university, in recruiting new A and F appointees and retaining existing members of staff.

To present a case for accounting and finance academics to have a more active social role.

A range of published works by “public intellectuals” on praxis is presented. Each theorist could be considered to be an eminent theoretician in their own right; what marks them out is that they have developed their theories by active engagement.

The economic and political interests of the world in which academics operate are perpetuated by the creation of a breed of intellectuals who encounter significant challenges not only to questioning the status quo but, perhaps more importantly, to venturing outside of the academy. Yet, arguably there has never been a more important time for academics to do just that. Academics are armed with the necessary theoretical and research skills to bring coherence to fledgling movements and to enable them to overcome the barriers created by the myths perpetuated to hamper social protest.

This paper offers practical and theoretical advice to enable and encourage accounting and finance academics to enrich their work by active engagement with the social problems of the time.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.