Search results

1 – 10 of 16
To view the access options for this content please click here
Article
Publication date: 1 February 2004

Christina Chiang and Margaret Lightbody

Despite the many international claims that accountants and auditors are positioned to play a pivotal role in the design and conduct of environmental audits, empirical…

Abstract

Despite the many international claims that accountants and auditors are positioned to play a pivotal role in the design and conduct of environmental audits, empirical studies have indicated that in the early 1990s few, if any, accounting professionals in New Zealand were actively involved in the conduct of independent external environmental audits. As the extent of environmental management practices adopted by organisations can be expected to have increased substantially since this time, there is reason to anticipate that the engagement of financial auditors with environmental audits may also have changed over the last decade. In order to examine the nature and extent of such potential changes, this article reviews the involvement of financial auditors in the conduct of environmental audits in New Zealand in 2001.

Details

Managerial Auditing Journal, vol. 19 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

To view the access options for this content please click here
Article
Publication date: 3 May 2013

Vassili Joannidès and Nicolas Berland

The purpose of this paper is to contribute to the sociology‐of‐science type of accounting literature, addressing how accounting knowledge is established, advanced and extended.

Abstract

Purpose

The purpose of this paper is to contribute to the sociology‐of‐science type of accounting literature, addressing how accounting knowledge is established, advanced and extended.

Design/methodology/approach

The research question is answered through the example of research into linkages between accounting and religion. Adopting an actor‐network theory (ANT) approach, the paper follows the actors involved in the construction of accounting as an academic discipline through the controversies in which they engage to develop knowledge.

Findings

The paper reveals that accounting knowledge is established, advanced and developed through the ongoing mobilisation of nonhumans (journals) who can enrol other humans and nonhumans. It shows that knowledge advancement, establishment and development is more contingent on network breadth than on research paradigms, which appear as side‐effects of positioning vis‐à‐vis a community.

Originality/value

The originality of this paper is twofold. First, ANT is applied to accounting knowledge, whereas the accounting literature applies it to the spread of management accounting ideas, methods and practices. Second, an original methodology for data collection is developed by inviting authors from the network to give a reflexive account of their writings at the time they joined the network. Well diffused in sociology and philosophy, such an approach is, albeit, original in accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Book part
Publication date: 6 September 2016

Elizabeth Dreike Almer, Amelia A. Baldwin, Allison Jones-Farmer, Margaret Lightbody and Louise E. Single

To understand the reasons that accounting academics leave the tenure-track academic pipeline.

Abstract

Purpose

To understand the reasons that accounting academics leave the tenure-track academic pipeline.

Design/methodology/approach

Survey study was conducted of PhD graduates who left the tenure-track accounting pipeline over a 22-year period.

Findings

We located and surveyed accounting PhD graduates who have opted out of the tenure-track. These opt-outs included those who have left academia entirely and those who have moved into non-tenure-track positions. Survey results indicate that dissatisfaction with research expectations is the most significant factor for faculty now employed in non-tenure-track positions. Although there were no gender-related differences in the number of faculty who left the tenure-track but stayed in academia, there were some gender differences in the importance of family-related factors in motivating the move off of the tenure-track.

Research limitations/implications

The study examines the importance of the “push” and “pull” factors associated with changing career paths in academia that have been identified in the literature. The study finds some differences in influential factors between accounting academia and other fields. Sample size is a potential limitation.

Practical implications

The study provides recommendations for PhD program directors and for hiring institutions to help reduce the number of opt-outs.

Social implications

Retention of qualified faculty who are dedicated teachers improves students’ educational outcomes.

Originality/value

This is the first study to examine factors that drive accounting academics to opt-out of the tenure-track.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78560-969-5

Keywords

To view the access options for this content please click here
Article
Publication date: 18 July 2008

Amanda Ball and Joanna Brewis

This paper aims to introduce a special issue, consisting of a selection of papers on the subject of gender, paid employment and life issues in accounting practice and education.

Abstract

Purpose

This paper aims to introduce a special issue, consisting of a selection of papers on the subject of gender, paid employment and life issues in accounting practice and education.

Design/methodology/approach

The paper identifies relationships between work, life and identity in accounting practice and education.

Findings

The paper finds that the vast majority of those taking up WLB initiatives are women, who organize their paid work around the needs of their children.

Originality/value

The paper raises challenging and perhaps demoralizing questions and it is hoped that it goes some way to reinvigorating discussions and debates around the work‐life intersection in accounting practice and academia.

Details

Pacific Accounting Review, vol. 20 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

To view the access options for this content please click here
Article
Publication date: 18 July 2008

Margaret Lightbody

The purpose of this paper is to critically examine the imagery of flexible work arrangements in professional accounting employment, as presented in the Australian…

Abstract

Purpose

The purpose of this paper is to critically examine the imagery of flexible work arrangements in professional accounting employment, as presented in the Australian professional accounting journals from 2004‐2007.

Design/methodology/approach

The approach takes the form of a critical analysis of discourse in articles in professional accounting journals.

Findings

While talk of “balance” and “flexibility” is widespread in the professional accounting journals in Australia, accountancy is portrayed as an environment dominated by a “work hard, play hard” culture. Flexible work arrangements are presented as acceptable work practices when they provide a means of facilitating this culture, rather than as an alternative method of working.

Research limitations/implications

The Australian accounting professional bodies continue to actively portray the long hours culture of professional work (and play) as the foundation of success, despite widespread concern about, first, the long‐term implications of such a lifestyle for employees’ personal wellbeing and, second, the lack of appeal of such working conditions for both existing and potential employees.

Practical implications

Despite the rhetoric of the need for flexible work practices to attract/retain accounting talent, accountants may find that there is limited support within the profession to facilitate career development while utilising such arrangements as part‐time work.

Originality/value

The imagery of the contemporary accounting work environment as presented in the professional journals has not been examined in the accounting literature. As these journals are a primary means by which the profession communicates with its members, they present a good basis for examining how the accounting profession wishes itself to be perceived.

Details

Pacific Accounting Review, vol. 20 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

To view the access options for this content please click here
Article
Publication date: 1 May 2000

Margaret Lightbody

Financial managers in public entities have been portrayed as acting as “guardians” of the resources of the organization. However, while the private not‐for‐profit…

Abstract

Financial managers in public entities have been portrayed as acting as “guardians” of the resources of the organization. However, while the private not‐for‐profit literature makes reference to perceptions of such behaviour, it has presented little detailed evidence of these roles. This study utilises a field‐based case study to examine the nature of this behaviour typology within the context of a significant Australian religious organization.

Details

Accounting, Auditing & Accountability Journal, vol. 13 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 27 March 2009

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 22 July 2010

Abstract

Details

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

To view the access options for this content please click here
Article
Publication date: 31 August 2010

Grant Samkin

The purpose of this paper is to provide an introduction and overview of the various papers in this special issue.

Abstract

Purpose

The purpose of this paper is to provide an introduction and overview of the various papers in this special issue.

Design/methodology/approach

This takes the form of a discussion paper that explores a number of issues relating to accounting in the media.

Findings

The paper describes a variety of theoretical, methodological and empirical approaches used in the papers for this special issue. In addition, the paper suggests that although the media have provided a rich source of data that has informed accounting research, the use of media and media texts will remain a fertile area of research.

Practical implications

The portrayal of accounting in the media is of interest to accounting researchers, practitioners, trainees and auditors.

Originality/value

This special issue provides a range of examples of accounting in the media and sets an agenda for future research.

Details

Qualitative Research in Accounting & Management, vol. 7 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Content available
Article
Publication date: 1 May 2006

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 3
Type: Research Article
ISSN: 0951-3574

1 – 10 of 16