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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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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: 1 April 2009

Sally R. Ross, Lynn L. Ridinger and Jacquelyn Cuneen

This study presents an analysis of the evolution of advertising's portrayal of women in motorsport. The construct of source credibility is examined and used as a framework…

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430

Abstract

This study presents an analysis of the evolution of advertising's portrayal of women in motorsport. The construct of source credibility is examined and used as a framework to better understand the limitations and opportunities of female athlete endorsers in general and female racing car drivers in particular. The advertising images of pioneer drivers Janet Guthrie, Lyn St. James and Sarah Fisher are discussed and compared to that of Danica Patrick, a media star in the Indy Racing League (IRL). Patrick has been successful in capitalising on her expertise and attractiveness to enhance her image and endorse products. Attitudes towards using sex appeal to sell products are presented and discussed.

Details

International Journal of Sports Marketing and Sponsorship, vol. 10 no. 3
Type: Research Article
ISSN: 1464-6668

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Article
Publication date: 13 April 2015

John Dumay, James Guthrie and Pina Puntillo

The purpose of this paper is to present a structured literature review of the public sector intellectual capital (IC) literature. It is, in part, motivated by a recent…

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2509

Abstract

Purpose

The purpose of this paper is to present a structured literature review of the public sector intellectual capital (IC) literature. It is, in part, motivated by a recent review of the IC literature by Guthrie et al. (2012, p. 74), who found that the public sector is one of the least addressed areas of IC research.

Design/methodology/approach

This paper presents a structured literature review of public sector IC articles that is as up to date as possible. The authors use and update the dataset from Guthrie et al. (2012) to include another five plus years of data, including seven articles appearing in this special issue.

Findings

The public sector IC has a primary research focus on central government and central government agencies, education (especially universities), Europe (especially Italy and Spain) and empirical research using case studies mainly investigating management control and strategy. It appears public sector IC researchers are firmly entrenched in performative third-stage research, investigating “how” IC works in organisations rather than offering normative solutions.

Research limitations/implications

Three areas offered as a way of forwarding public sector IC research. First, there is a need to expand public sector IC research from beyond the confines of education (university) research. There is also an opportunity for a study to synthesise the findings. Second, there is also a need for more longitudinal research in public sector IC because IC is not an event, but a journey. Third, there is an opportunity for researchers to undertake empirical research with organisations to develop and test IC frameworks and models in specific public sector contexts.

Practical implications

The authors call for researchers to consider helping public sector practitioners implement IC frameworks and models through interventionist research. In keeping with the performative third-stage IC research agenda, interventionist research makes it possible for academic researchers to act as a catalyst for implementing IC frameworks and models in practice.

Originality/value

This paper is a must read for IC researchers wanting to embark on public sector research. The paper outlines how public sector IC research has developed, offers critique and outlines future opportunities for research that has potential impact, rather than concentrating on already well-researched contexts.

Details

Journal of Intellectual Capital, vol. 16 no. 2
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 18 June 2018

John Dumay, Charl de Villiers, James Guthrie and Pei-Chi Hsiao

The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three…

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2053

Abstract

Purpose

The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas and characteristics of articles in AAAJ, and who are the influential authors? third, who are the emerging next generation scholars and what are the emerging research themes in AAAJ?

Design/methodology/approach

A structured literature review (SLR) was used to analyse 126 most cited classic AAAJ articles and 21 additional emerging articles published between 1988 and 2016. Traditional literature reviews can have varied results because of a lack of rigour. The SLR method allows for an examination in detail of the articles, authors, focus areas and pattern of AAAJ publishing over three decades.

Findings

The findings show increased diversity in more recent years in theories, methods, origins, focus areas, and where AAAJ articles are cited, which highlights that the interdisciplinary accounting research project is maturing and remaining true to the ideal of being inclusive.

Research limitations/implications

Within this diversity, the analyses show that AAAJ remains focussed on and presents opportunities for impactful accounting research related to social issues, including non-financial corporate reporting/disclosure, public sector accounting, corporate governance and alternative forms of accounting, audit and accountability. Additionally, there is a need for more practice-based research to address the “wicked” problems at the intersection between accounting and society.

Originality/value

This paper presents accounting researchers with an opportunity to develop insightful and publishable studies. Also, it serves as a basis for developing future research agendas in the interdisciplinary accounting field.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 14 October 2021

Garry D. Carnegie, Ann Martin-Sardesai, Lisa Marini and James Guthrie AM

The Australian higher education sector faces severe risks from the consequences of COVID-19. This paper aims to explore these risks, their immediate impacts and the likely…

Abstract

Purpose

The Australian higher education sector faces severe risks from the consequences of COVID-19. This paper aims to explore these risks, their immediate impacts and the likely future impacts. The authors specifically focus on the institutional financial and social risks arising from the global pandemic.

Design/methodology/approach

The authors collect data using the 2019 annual reports of the 37 Australian public universities and relevant media contributions. The findings of identified sector change are interpreted through Laughlin’s organisational change diagnosis.

Findings

The sector confronts significant financial and social risks because of its over-reliance on income from fee-paying onshore overseas students resulting in universities primarily undertaking morphostatic changes. These risks include job losses, changing employment conditions, mental health issues for students, scholars, other staff, including casual staff, online learning shortfalls and the student expectations of their university experience. The study reveals how many of these risks are the inevitable consequence of the “accountingisation” of Australian public universities.

Practical implications

Despite material exposure, the universities provide only limited disclosure of the extent of the risks associated with increasing dependence on overseas student fees to 31 December 2019. The analysis highlights fake accountability and distorted transparency to users of audited financial statements – a major limitation of university annual reports.

Originality/value

Research on the Australian higher education sector has mainly focussed on the impact of policies and changes. The public disclosure of critical risks taken by these universities are now addressed.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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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…

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.

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Article
Publication date: 1 April 1992

James Guthrie

Seeks to provide an overview of the direction of change and toassess the “success” of performance auditing in Australia inthe last decade. Identifies the tension between…

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1007

Abstract

Seeks to provide an overview of the direction of change and to assess the “success” of performance auditing in Australia in the last decade. Identifies the tension between the concepts of “administrative effectiveness” and “policy”. Reviews the recent Australian National Audit Office (1991) efficiency audit of programme evaluation and identifies tensions between performance auditing and evaluation. Poses the question: who will audit the Auditor‐General?

Details

Managerial Auditing Journal, vol. 7 no. 4
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 15 February 2008

Markus Milne, James Guthrie and Lee Parker

This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its…

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3649

Abstract

Purpose

This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part served to celebrate 20 years of AAAJ. The important role of academic researchers is highlighted in not simply observing, but also in engaging in and constructing an enabling accounting. The contribution of scholarly research to knowledgeable debates about an enabling accounting for society and the sustainability of the planet is discussed.

Design/methodology/approach

The paper employs a literature‐based analysis and critique. The paper is primarily a discussion paper.

Findings

This editorial draws together the themes of papers in this AAAJ special issue, which point to the need for researchers to reflect on their motivation, use of theory and values to ensure that academic work is making a genuine contribution.

Research limitations/implications

The practical and research issues explored in this, and the other papers, in this special theme section, it is hoped, will invoke more critical perspectives on accountancy, assist scholars in theory development and application, and influence growth in reflective academic studies in this area.

Originality/value

This editorial discusses the contributions to this AAAJ special issue.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 26 June 2009

James Guthrie and Vijaya Murthy

The purpose of this paper is to pay tribute to several of the ideas of Jan‐Erik Gröjer by reviewing and critiquing the field of Human Competence Accounting (HCA) since his…

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1453

Abstract

Purpose

The purpose of this paper is to pay tribute to several of the ideas of Jan‐Erik Gröjer by reviewing and critiquing the field of Human Competence Accounting (HCA) since his Accounting, Auditing & Accountability Journal review article in 1998.Three research questions he posed in that article are now addressed in the current paper: What could be done, as envisaged in the commentary of Gröjer and Johanson; What has been published in HCA research in the ten year period (1999‐2008); What more could/should be done in HCA as a research agenda.

Design/methodology/approach

A literature based analysis and critique of HCA accounting articles published in the selected journals from 1999 to 2008 is employed. A purpose built coding and classification scheme is built around several categories for the purpose of analysing the HCA literature.

Findings

The paper seeks to demonstrate the importance of Gröjer and Johanson's review and indicates that questions they raised and possible research directions have been acted upon by a number of authors. The findings of the analysis indicate that, a decade on from the original review, HCA is a legitimate area for accounting research and is multi‐disciplinary and multi‐focused in nature.

Research limitations/implications

The paper only considers selected HCA articles within the ten journals used over the period 1999‐2008.American mainstream positivist research has not been reviewed. Also the categories chosen to represent HCA have several limitations which are addressed in the paper.

Originality/value

HCA research has a strong tradition and the Gröjer and Johanson review is an important beacon that provided insights to accounting researchers. The current analysis extends Jan‐Erik's work by providing several insights into what has happened and also provides several ideas for future research and policy work in accounting for HCA.

Details

Journal of Human Resource Costing & Accounting, vol. 13 no. 2
Type: Research Article
ISSN: 1401-338X

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Article
Publication date: 16 October 2009

James Guthrie, Peter Steane and Federica Farneti

The paper aims to study and compare the Australian Red Cross Blood Service (ARCBS) annual (AR) and intellectual capital reports (ICR) with an earlier study. The paper…

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1393

Abstract

Purpose

The paper aims to study and compare the Australian Red Cross Blood Service (ARCBS) annual (AR) and intellectual capital reports (ICR) with an earlier study. The paper seeks to analyse the reporting practices of intellectual capital (IC) within this organisation.

Design/methodology/approach

The case study organisation is an Australian not‐for‐profit (NFP) organisation and the study took place over three years. A content analysis of ARCBS AR and ICR between 2002 and 2005 was conducted. Several interviews were conducted with a number of key ARBCS staff during 2006 to identify why and how they reported IC information.

Findings

The findings indicate a greater focus on internal and external capital with less focus on human capital. The frequency with which certain internal, external and human capital elements occur in ARCBS reports can be explained by macro, meso and micro factors which affect the organisation and influence the information it provides to its stakeholders. It was found that the AR addressed the concerns of multiple stakeholder groups, whereas the ICR are more targeted towards specific audiences.

Originality/value

This paper examines ICR and IC frameworks in the context of the NFP sector. Few prior studies consider this sector.

Details

Journal of Intellectual Capital, vol. 10 no. 4
Type: Research Article
ISSN: 1469-1930

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