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Article
Publication date: 20 September 2011

Jayne Bisman

This poem aims to present a satirical critique and a defence of the role of accounting historians.

1897

Abstract

Purpose

This poem aims to present a satirical critique and a defence of the role of accounting historians.

Design/methodology/approach

The approach takes the form of traditional Italian ottava rima poetic form of the thirteenth and fourteenth centuries. This features eight‐line stanzas with six, 11‐syllable (hendecasyllable) lines of alternating rhymes, concluding with a rhyming couplet.

Findings

The work explores common stereotypes and misconceptions about accounting historians and addresses these by explaining the value of the accounting historian in providing “insights into accounting's present and future through its past”.

Originality/value

By using a poetic form developed around the time (and place) of the “birth” of double entry accounting, there is a resonance of form with theme, given the focus on the endeavours of accounting historians.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Journal of Accounting & Organizational Change, vol. 7 no. 2
Type: Research Article
ISSN: 1832-5912

Article
Publication date: 22 June 2010

Ken Crofts and Jayne Bisman

The paper has a dual purpose, being to report on an interrogation of concepts and contexts of accountability used in the accounting literature and to illustrate the…

2860

Abstract

Purpose

The paper has a dual purpose, being to report on an interrogation of concepts and contexts of accountability used in the accounting literature and to illustrate the application of a qualitative data analysis software tool in this interrogation.

Design/methodology/approach

A content analysis was undertaken of 114 journal articles related to accountability and published in highly ranked accounting journals from 2000 to 2007.

Findings

Accountability is a concept used in a variety of contexts, particularly in connection with public accountabilities and accountability in the public sector, as well as within social contexts. The emphasis appears to be on accountability reporting in these settings, with less concern for the management perspective. The variety of contextual usage and categorisations of the term “accountability” indicate it has not become more precise over the period in question.

Research limitations/implications

Since only 21 accounting journals are sampled, there is scope for investigating accountability concepts across a broader base of publication outlets. The findings suggest that greater effort should be devoted to developing frameworks of accountability, researching accountability in relatively under‐explored contexts and settings, and considerable scope for researchers to more frequently utilise computer‐assisted qualitative data analysis in content analysis studies concerning accounting and accountability.

Originality/value

While there is anecdotal evidence of the elusive nature of accountability, this paper provides a window on conceptions of accountability employed by accounting scholars and the contexts in which accountability is discussed and researched. Further, the use of the Leximancer software tool in qualitative content analysis is demonstrated, noting that the accounting literature is currently devoid of examples of applications of this software.

Details

Qualitative Research in Accounting & Management, vol. 7 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 18 September 2009

Jayne Bisman and Weini Liao

The purpose of this paper is to present the results of an analysis of 137 articles concerning accounting in the People's Republic of China (PRC) published in 25 of the…

1276

Abstract

Purpose

The purpose of this paper is to present the results of an analysis of 137 articles concerning accounting in the People's Republic of China (PRC) published in 25 of the mainstream English language accounting journals from 1999 to 2008.

Design/methodology/approach

Within the tradition of bibliometric evaluation of literature in scholarly accounting journals, a content analysis is undertaken of the journal articles to identify and evaluate a range of features and trends in relation to publication outlets, authorship, research design and methods and subject matter.

Findings

While prior studies have suggested the literature on accounting in the PRC is relatively immature, the analysis reveals an increased sophistication in relation to the subject matter, research paradigms and methods and characteristics of authorship of this literature within mainstream accounting journals.

Research limitations/implications

Since a sample of only 25 mainstream international accounting journals is utilised, there remains obvious potential for examining the literature published in other types and other rankings of journals.

Practical implications

Results of the analysis reveal apparent scope for researchers of accounting in China to investigate a broader range of topics, utilise an extended panoply of research perspectives and methods, and encourage new and emerging researchers to the area.

Originality/value

The paper represents a follow‐up to an earlier study on the topic, providing comparisons and contrasts with that earlier work. Further, the current review also explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

Details

Asian Review of Accounting, vol. 17 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

Content available
Article
Publication date: 22 July 2010

1163

Abstract

Details

Accounting Research Journal, vol. 23 no. 1
Type: Research Article
ISSN: 1030-9616

Article
Publication date: 30 October 2019

Jane Baxter and Wai Fong Chua

The purpose of this paper is to respond to Modell’s arguments regarding the relative usefulness of critical realist philosophy in relation to actor-network theory.

Abstract

Purpose

The purpose of this paper is to respond to Modell’s arguments regarding the relative usefulness of critical realist philosophy in relation to actor-network theory.

Design/methodology/approach

The authors outline the challenges in applying critical realism to critical accounting. The authors then consider Modell’s criticisms of actor-network theory, providing a counterargument highlighting the methodological choices distinguishing actor-network theory from critical realism.

Findings

The authors argue that critical realism, whilst providing an interesting addition to the critical accounting research project, confronts challenges disentangling intransitive and transitive forms of knowledge. Actor-network theory is presented as a way of examining accounting practices as local associations, providing practical opportunities to study (the assembly of) “the social”.

Research limitations/implications

Methodological diversity is to be explored, acknowledging the ontological politics of our choices.

Originality/value

This paper is an original commentary contributing to critical accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 20 September 2011

Steve Evans

1036

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 7
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 29 April 2014

Garry D. Carnegie

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the…

1391

Abstract

Purpose

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography.

Design/methodology/approach

An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography.

Findings

The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive.

Research limitations/implications

The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time.

Originality/value

The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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