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This paper aims to consider the accounting academic, the environment in which the academic operates and the challenges they face.

This paper explores a number of issues relating to the accounting academic. The five papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature.

The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that the accounting academic will remain a fertile area for future research.

This portrayal of accounting academics is of interest to accounting researchers, accounting historians, university managers and individual academics.

This special issue provides a range of examples of research relevant to the accounting academic and sets an agenda for future research.

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 purpose of this paper is to establish whether local authorities in New Zealand report biodiversity-related information and to examine the vehicles through which it is communicated.

This paper uses a keyword search to identify biodiversity reporting across a wide range of data sources, including local authority websites, formal accountability documents, environmental reports, environment and biodiversity management strategies, plans and policies.

Biodiversity-related information was contained in range of documents. Reporting ranged from no mention of the term in existing statutory accountability documents (Annual Plans, Annual Reports, Long-Term Plans [LTPs] and District Plans/Regional Policy Statements), through to a comprehensive stand-alone biodiversity Annual Report and stand-alone biodiversity strategies. Regional and unitary authorities were more likely than territorial authorities to prepare and report biodiversity-related information to stakeholders. There is currently no consistent framework or method to guide local authorities in the presentation of biodiversity-related information. The lack of consistent, comparable information hinders the ability of stakeholders to assess local authority performance in the sustainable management of biodiversity in their district or region.

While this study does not consider quality of reporting, or reporting trends over time, it provides a picture of the “current state of play”. This provides a starting point from which further research into the preparation and reporting of biodiversity information by local authorities can be conducted.

This paper represents the first of its kind within a New Zealand context. It provides an initial insight into whether local authorities prepare and report biodiversity-related information and where this information is presented.

The purpose of this paper is to illustrate the development of a biodiversity reporting and evaluation framework. The application of the framework to an exemplar organisation identifies biodiversity-related annual report disclosures and analyses changes in the nature and levels of these over time. Finally, the paper aims to establish whether the disclosures made by the exemplar are consistent with a deep ecological perspective, as exemplified by New Zealand conservation legislation.

Viewing the framework developed by the paper through a deep ecological lens, the study involves a detailed content analysis of the biodiversity disclosures contained within the annual reports of a conservation organisation over a 23-year period. Using the framework developed in this paper, the biodiversity-related text units were identified and allocated to one of three major categories, 13 subcategories, and then into deep, intermediate and shallow ecology.

Biodiversity disclosures enable stakeholders to determine the goals, assess their implementation, and evaluate the performance of an organisation. Applying the framework to the exemplar revealed the majority of annual report disclosures focused on presenting performance/implementation information. The study also found that the majority of disclosures reflect a deep ecological approach. A deep/shallow ecological tension was apparent in a number of disclosures, especially those relating to the exploitation of the conservation estate.

This paper is the first to develop a framework that can be used as both a biodiversity reporting assessment tool and a reporting guide. The framework will be particularly useful for those studying reporting by conservation departments and stakeholders of organisations whose operations impact biodiversity.

The purpose of this paper is to assess the extent and quality of intellectual capital disclosures (ICDs) in the annual reports of the New Zealand local government sector.

This paper makes use of an ICD index constructed through a participatory stakeholder consultation process to develop a disclosure index which measures the extent and quality intellectual capital reporting in the 2004/2005 annual reports of 82 local government authorities in New Zealand. The final index comprised 26 items divided into three categories: internal, external and human capital.

The results indicate that the reporting of intellectual capital by local government authorities is varied. The most reported items were joint ventures/business collaborations and management processes, while the least reported items were intellectual property and licensing agreements. The most reported category of intellectual capital was internal capital, followed by external capital. Human capital was the least reported category.

There are a number of limitations associated with this study. First the research covered only one year (2004/2005) which makes it difficult to draw any trend conclusions. Second, differing legal reporting requirements may make it difficult to compare findings of this research with findings of research conducted in other jurisdictions. The final limitation of this study is its exploratory nature of this research and the use of a disclosure index to measure disclosure levels.

The results in this paper indicate that local authorities are disclosing some aspects of intellectual capital in their annual reports. However, there is no consistent reporting framework and many areas of ICDs do not meet stakeholder expectations.

This paper is unique in that it is the first study to make use of an ICD index to examine intellectual capital reporting by local government authorities.

The purpose of this paper is to show how a major public benefit entity in New Zealand uses formal accountability mechanisms and informal reporting to justify its existence. The paper is premised on the view that the accountability relationship for public benefit entities is broader and more complex than the traditional shareholder‐manager relationship in the private sector.

This longitudinal single case study of the Department of Conservation (DOC) spans the period from its establishment in 1987 to June 2006. It involves the detailed examination of the narrative disclosures contained in the annual reports, including the Statement of Service Performance, over the period of the study. A number of controversial items that appeared in the printed media between 1 April 1987 and 30 June 2006 were traced through the annual reports to establish whether DOC used impression management techniques in its annual reports to gain, maintain and repair its organisational legitimacy.

The analysis found that the annual report of a public benefit entity could play an important legitimising role. Using legitimacy theory, it is argued that assertive and defensive impression management techniques were used by DOC to gain, maintain and repair its organisational legitimacy in the light of extensive negative media publicity.

This is one of the first studies to examine the relationship between narrative disclosures in annual reports and legitimacy in the public sector. The paper provides a valuable contribution to researchers and practitioners as it extends the understanding of how public benefit entities can make use of the narrative portions of the annual report when pursuing organisational legitimacy.

The purpose of this paper is to illustrate how qualitative data may be analysed using a method that can be considered as rigorous/scientific as any statistical analysis of quantitative data.

An artificial neural network programme CATPAC II™ was used to evaluate selected portions of two accounting standards: the Financial Reporting Standards Board of New Zealand's standard on consolidation; and the equivalent standard developed by the International Accounting Standards Committee and revised by the International Accounting Standards Board.

The analysis of the concepts of control in the two standards identifies the differences that exist between the two standards. These differences are illuminated through the use of a hierarchical cluster analysis of 40 unique concepts in each of the two standards and 2D representation of the concepts. The extent of the differences in the concepts was established through a rotational analysis of the two datasets.

This research is limited to the analysis of the concept of control and associated commentary paragraphs and supporting documents associated with two accounting standards. Different results may have been obtained had the whole standard been analysed.

Artificial neural network software can be used to support the intuitive textual understanding of the differences that exist in qualitative data. In this paper, the differences identified in the concepts of control may result in different interpretations being taken by the accounting standard users when determining what reporting entities to include in consolidated financial statements. Some additional uses for artificial neural network software in accounting research are also identified.

This paper is the first in the discipline to use artificial neural network software to analyse and compare different texts.

The purpose of this paper is to provide a thought-provoking, attention-directing diegesis about the quality of the experience for those working as academic accounting scholars.

Using storytelling by the authors as narrators and a literature review, this paper examines challenges to, and possibilities for, accounting academics.

The study reveals a number of possibilities for the sustainability of the accounting academy in Australia, all of which rely on the symbiotic relations between the three elements of the profession – practitioners, policymakers and academics – to prepare accounting and business professionals for the future.

The study is limited to the Australian context of academic accountants and, therefore, the identified possibilities for accounting academics in other contexts may differ.

This paper identifies the challenges for contemporary accounting academics in Australia and presents opportunities for sustainability of the Australian accounting academy.

This paper uses a story to explore its overarching theme of the quality of the academic experience for accounting academics in Australia. The story is developed from the authors’ combined experiences of > 80 years as accounting academics who are also actively engaged with the profession.

The aim of this paper is to illustrate the social aspects of supervising students’ research of accounting practice. It attempts to demonstrate that accounting practice and accounting research share a common characteristic – they are both forms of social practice.

The paper is written as a personal reflection and confession. It follows a tradition in the social science literature of academics engaging in auto-ethnographic self-reflection. It is presented as a series of dialogues between the academic and the students.

The tensions between the experienced teacher and the students raise questions about the extent of involvement of the academic in the students’ work. Each project involves social interactions which affect the nature of the supervision required and provided. Positivistic approaches may give strict guidance in the form of accepted rules and conventions, but for social scientists who recognise that research, like practice, is socially constructed, outcomes are often uncertain.

It is a personal reflection on specific research projects, and so there are no conclusions about supervision in general.

The intent is to capture the uncertain development and outcome of research projects. The uncertainty may be typical of supervisor/student experiences.

Though examples of auto-ethnographic self-reflection may be found in the social science literature, there are few, if any, in the accounting literature.

The purpose of this study is to describe the multiplicity of the role of the Accounting academic as a knowledge agent: in terms of the discovery of new knowledge and its recontextualisation into pedagogy, as well as effective teaching and learning in the field of Accounting.

Through a literature review and the collection of qualitative data (using purposive sampling), this study describes the Accounting academic’s role as a knowledge agent, as viewed by Accounting academics and professional accountants, with the aim of providing insight into the tensions that exist in the education of professionals.

The data collected in this study indicate that Accounting academics find themselves torn between their different roles: those of researcher and teacher. Accounting academics do not feel valued in their role as teachers, as at the university, more emphasis is placed and promotion is based on research, yet the Accounting profession places more value on their teaching and scholarship role.

There is an urgent need in professional Accounting education (trapped within a multiple principal paradigm) for some fundamental re-thinking of the focal point of research, and the knowledge agency of academe, particularly within a developing economy, such as South Africa.

The value of this paper is in its identification and description of the tensions experienced in the education of professional accountants. The university and profession are urged to value, acknowledge and reward the multiple roles of Accounting academics.