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Article
Publication date: 19 September 2016

Alan Coad, Lisa Jack and Ahmed Kholeif

The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also…

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Abstract

Purpose

The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides an overview of the contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).

Design/methodology/approach

This paper draws together and identifies key issues and themes related to the rapidly evolving interdisciplinary use of strong structuration theory and considers the relevance of these issues to accounting research.

Findings

The paper highlights that there is a growing use of strong structuration theory in a number of disciplines, such as in healthcare, learning studies, management, migration studies and childcare as well as in accounting. Within the accounting discipline, whilst the interest began in management accounting and control, there are ongoing studies of the not-for-profit sector, social and environmental accounting, financial reporting standards and audit. Using strong structuration theory, researchers are more interested in the people (individually or collectively) and their analysis of their conduct and context. They are moving forwards from an overly static use of the quadripartite framework to a more dynamic approach that also includes the other important central elements of strong structuration that focus on the issue of agency in situ rather than on structure cut off from agency.

Research limitations/implications

The paper provides important insights into emerging issues and developments in strong structuration theory that have clear relevance to accounting research and practice as well as other disciplines.

Originality/value

This paper, and other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake empirical research using Stones’ strong structuration theory.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 15 June 2015

Alan Coad, Lisa Jack and Ahmed Othman Rashwan Kholeif

– This paper aims to examine the potential of strong structuration theory in management accounting research.

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1323

Abstract

Purpose

This paper aims to examine the potential of strong structuration theory in management accounting research.

Design/methodology/approach

The paper explains how the ontological perspective of strong structuration theory extends the work of Giddens and explores how the perspective overcomes a number of the limitations of existing management accounting research based on structuration theory.

Findings

Strong structuration theory develops and extends the work of Giddens, providing greater insights into the role of agents, improves our understanding of the diffusion of accounting practices through organisational fields, adds to our knowledge of how artefacts are used in the production and reproduction of organisational life and improves research design.

Research limitations/implications

Strong structuration theory provides clear guidance about management accounting case study research design, and suggests the potential for the accounting research community to engage more actively in debates about the development of structuration theory beyond the work of Giddens.

Originality/value

This paper provides a clear explanation of the ontology of strong structuration theory, its implications for research design and how it holds the potential to overcome many of the limitations of earlier management accounting studies deploying structuration theory.

Details

Qualitative Research in Accounting & Management, vol. 12 no. 2
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 1 September 2000

Alan F. Coad

Previous studies have observed a “falling dominoes effect”, whereby transformational leadership at high levels in a managerial hierarchy appears to cascade to lower…

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1438

Abstract

Previous studies have observed a “falling dominoes effect”, whereby transformational leadership at high levels in a managerial hierarchy appears to cascade to lower levels. This paper presents a counterpoint to such observations by means of a case study which shows that the effect may be blocked by the delegation of authority; by self‐serving behaviour by a powerful group member; and through a lack of appropriate training and development at middle management levels. It cautions against the assumption that the falling dominoes effect is automatic; encourages managers to be more active in their search for barriers to the effect; and calls for more research into how leadership practices become distributed throughout organizations.

Details

Leadership & Organization Development Journal, vol. 21 no. 6
Type: Research Article
ISSN: 0143-7739

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Article
Publication date: 1 June 2005

Graham Dietz, John Cullen and Alan Coad

The purpose of this paper is to explore a number of issues pertaining to the conceptualisation, operationalisation, feasibility and effectiveness of workplace partnership…

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4666

Abstract

Purpose

The purpose of this paper is to explore a number of issues pertaining to the conceptualisation, operationalisation, feasibility and effectiveness of workplace partnership arrangements in a non‐unionised setting.

Design/methodology/approach

The paper discusses the most common definitions of partnership to discern whether scope exists for non‐unionised forms. It then presents a detailed case study, based on 38 semi‐structured interviews with 29 interviewees, inside a non‐unionised company to analyse whether its people management arrangements conform with the definitions presented, and to examine the employees’ experience of those arrangements.

Findings

The paper notes that most partnership definitions can accommodate non‐unionised forms, if the arrangements for people management inside such firms meet certain standards on employee voice mechanisms and the exchange of mutual gains. The evidence from the case study suggests that its unusual policies and practices do conform with a viable model of non‐unionised partnership – albeit with some reservations. The benefits and concerns are discussed in the paper.

Research implications/limitations

The paper presents a credible definition and observable operationalisation of partnership for researchers to adopt. It encourages future research on the extent to which so‐called “partnership” organisations, including non‐union enterprises, comply and suggests comparative research between paired unionised and non‐unionised cases. However, it is limited to one case study.

Originality/value

The paper's primary value is in its extension of the partnership debate beyond its current “union‐only ghetto” into examining non‐unionised forms, as well. The case study is also unique in the literature as an example of non‐unionised partnership.

Details

Employee Relations, vol. 27 no. 3
Type: Research Article
ISSN: 0142-5455

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Article
Publication date: 1 June 1998

Alan F. Coad and Anthony J. Berry

States that two goal orientations may be held by individuals: a performance goal and a learning goal (Ames and Archer, 1988; Dweck and Leggett, 1988). The much‐discussed…

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9560

Abstract

States that two goal orientations may be held by individuals: a performance goal and a learning goal (Ames and Archer, 1988; Dweck and Leggett, 1988). The much‐discussed learning organisation requires individuals either to possess or to develop a learning orientation. Leadership theorists (Bass, 1985; Burns, 1978) have identified characteristics of leadership which may be classified as transactional or transformational. The links between leadership and goal orientation are explored. It was conjectured that transformational leadership would be associated with a learning‐goal orientation and transactional leadership would be associated with a performance‐goal orientation. These propositions are supported by evidence from an empirical study of professional accountants in the UK. The findings suggest that desirable leadership behaviour for a learning organisation is transformational and desirable follower behaviour should include a learning orientation.

Details

Leadership & Organization Development Journal, vol. 19 no. 3
Type: Research Article
ISSN: 0143-7739

Keywords

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Article
Publication date: 23 March 2010

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432

Abstract

Details

Journal of Accounting & Organizational Change, vol. 6 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 20 February 2017

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

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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…

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4013

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

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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…

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4070

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

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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…

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

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