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The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international…
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.
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.
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.
The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.
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.
This chapter explores literacy narratives as a narrative inquiry approach used in a Canadian education foundation course which focuses on story and experience as told and…
This chapter explores literacy narratives as a narrative inquiry approach used in a Canadian education foundation course which focuses on story and experience as told and retold through letter-writing correspondence among teacher candidates. The process is illustrated in the chapter through a literacy narrative exemplar. The 3R framework developed by the author in her research program on poverty and education was applied to teacher candidates’ narrative ways of excavating storied experiences and assumptions in schooling. The 3R framework helps teacher candidates deconstruct their literacy narrative correspondences in order to avoid ‘hardening’ into their lived storied experiences as they work through the framework of: narrative reveal to help them excavate unconscious assumptions that surface in their writing; narrative revelation to show how they can interrogate further their own (sometimes biased) experiences, and; narrative reformation to show how prospective teachers can begin to transform teacher knowledge through awakened new narratives. Literacy narratives, as a curriculum making pedagogy to deconstruct formally and informally using personal educative experiences, readings from the course, and usage of the 3R framework, is a pedagogical example of social justice that gives dignity, respect, and perspective in order to reframe thinking about diverse issues in teaching and teacher education.
Critical management studies (CMS) has been criticised on a number of fronts, not the least of them being its poor track record of reflecting and challenging its internal…
Critical management studies (CMS) has been criticised on a number of fronts, not the least of them being its poor track record of reflecting and challenging its internal mechanisms of hierarchy and exclusion. Acknowledging these issues, this chapter explores the role queer theory can play in developing a queer friendship with CMS, whereby CMS might be able to reflect on its normalising tendencies. This chapter does not claim that queer theory is a silver bullet which can deliver itself or otherwise work miracles for solving the complex problems that beset CMS. Rather, it seeks to fan the queer embers that already exist within CMS to spark queerer futures. Part of this endeavour involves bringing CMS and queer theory closer together, but not so close that the two become comfortable companions. As this chapter suggests, a queer friendship will involve antagonisms and tensions between queer and CMS help each other to refute the normative at every turn and gesture towards something more: queerness. Pursuing this project, this chapter provides a brief review of queer theory before outlining current queer stirrings within CMS. The remainder of the chapter focuses on what we might hope to happen from CMS and queer theory being yoked together in a queer friendship, such as bringing queers to the fore in business schools, queering management conferences and embracing forms of queer negativity that condition more radical conceptions of the future.
In two experiments on reactions to persistent annoyance from another person, participants employed a very orderly verbal escalation sequence that fit a cascading Guttman…
In two experiments on reactions to persistent annoyance from another person, participants employed a very orderly verbal escalation sequence that fit a cascading Guttman scale. This began with requests and moved on to demands, and then to complaints, angry statements, threats, harassment, and abuse, in that order. The more escalated the tactic, the fewer people used it. People seldom skipped a step on the way to their most escalated tactic. Two possible explanations for this pattern seemed plausible in light of the data, that it is due to either a widely snared try‐try‐again script or a declining hierarchy of thresholds. Verbal escalation was associated with a negative view of the annoyer's character, while physical escalation was associated with blame and feelings of frustration and anger. Escalation was discouraged by membership in the same group as the annoyer. Loud noise did not encourage escalation in general but promoted the use of angry statements.
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…
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.
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.
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.
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.
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.
Purpose – The authors investigate the interpretations of senior university decision-makers on three questions: (1) What constitutes “relevant” research? (2) In what ways…
Purpose – The authors investigate the interpretations of senior university decision-makers on three questions: (1) What constitutes “relevant” research? (2) In what ways is the relevance of research typically measured? and (3) What alternative ways might be adopted in measuring the relevance of research?
Design/methodology/approach – This exploratory study adopts an inductive approach, informed by data collected from semi-structured interviews with senior research-related university leaders and archival sources in five Australian and eight US universities.
Findings – There is considerable convergence in the conceptualization as well as the operationalization of the notion of relevance between the Australian and US universities participating in this study. The evidence supports a relational rather than currently prevailing transactional approaches in operationalizing the concept of research relevance. This relational approach emphasizes the importance of stakeholders, their needs and expectations, and their engagement in the articulation of measures that demonstrate the relevance of research in both the short and longer terms.
Research limitations/implications – The evidence is primarily based on the views of university senior management drawn from a relatively small number of universities leading to questions about the representativeness and generalizability of the findings. Moreover, the findings have been informed by leaders at the most senior hierarchical levels. Although consistent with the aim of the study, the views of university leaders provide only one view on our research questions.
Originality/value – The authors provide a conceptual view of research relevance from the perspective of one pivotal group – university senior management – that has been largely and surprisingly overlooked in discussions of the relevance of academic research.
This chapter covers the conceptual framework and presents practical guidelines for using single-case research (SCR) methods to determine evidence-based treatments. We…
This chapter covers the conceptual framework and presents practical guidelines for using single-case research (SCR) methods to determine evidence-based treatments. We posit that SCR designs contribute compelling evidence to the knowledge base that is distinct from group design research. When effect sizes are calculated SCR can serve as a reliable indicator of how much behavior change occurs with an intervention in applied settings. Strong SCR design can determine functional relationships and effect sizes with confidence intervals can represent the size and the certainty of the results in a standardized manner. Thus, SCR is unique in retaining data about the individual and individual effects, while also providing data that can be aggregated to identify evidence-based treatments and examine moderator variables.