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Pacific Accounting Review, vol. 20 no. 1
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 15 June 2012

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Abstract

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Accounting, Auditing & Accountability Journal, vol. 25 no. 5
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 1 January 2004

Reg Mathews

This paper attempts to improve on the framework used by Mathews (1997a) to organise the growing social and environmental accounting research literature by, firstly, using…

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Abstract

This paper attempts to improve on the framework used by Mathews (1997a) to organise the growing social and environmental accounting research literature by, firstly, using the philosophies perceived to underlie research studies in order to categorise contributions, and secondly, by combining the two approaches into a matrix structure. It was found that underlying philosophies appear to range from critical theory, through the social contract of business and society and organisational legitimacy to the “business case” at the other end of a possible spectrum. The models or operating systems loosely associated with these motivators included idealistic exhortation, mega‐accounting theory, various forms of Triple Bottom Line reports based on GR12002, AA1000, and SA8000, and environmental management accounting influenced by EMAS and ISO14000. To illustrate the application of this approach examples have been drawn from a number of proposals or models that have been made to organise additional disclosures within reports to a range of stakeholders. The same examples would be classified under the framework used in Mathews (1997a) as either normative statements or philosophical discussion. The use of perceived underlying philosophy to categorise contributions can be combined with the other parts of the framework to create a matrix into which the literature may be organised.

Details

Qualitative Research in Accounting & Management, vol. 1 no. 1
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 10 February 2012

Roger L. Burritt

The purpose of this paper is to provide comment on the contribution of the Environmental performance accountability special issue of Accounting, Auditing & Accountability

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Abstract

Purpose

The purpose of this paper is to provide comment on the contribution of the Environmental performance accountability special issue of Accounting, Auditing & Accountability Journal published in 1997 towards the innovation through a personal reflection developed from the perceived need to move academics and practitioners into the same space on environmental improvement by organisations. In addition, the paper will offer future directions for environmental performance accountability research, including the potential for tools such as integrated reporting, the need for theoretical pragmatism and importance of a transdisciplinary approach to research.

Design/methodology/approach

The diegetic method used for this article allowed for the provision of a narrative about actions, characters and events of interest to an audience. This method facilitated the intersection between the biographical and the historical content and context, and a hypodiegesis provided the ability for an embedded story within the larger history. The approach allowed for a hypodiegetic as the story within the story of developing the relationships between academic accountants and practitioners.

Findings

Contained in the special issue is a set of articles marking the extremes of academic and practitioner perspectives on what is broadly termed environmental performance and accountability. Review of the content of the special issue reveals that the bias is towards academic rather than practitioner appreciation. Review of the context providing the setting for the special issue shows the need for publishers to engage in the social media mechanisms needed to commence dialogue and convey the messages of academics to practitioners.

Research limitations/implications

Subjective assessment is overtly recognized rather than subsumed in the research methods adopted.

Practical implications

The embedding of articles in special issues within a broader communications portfolio for practitioner understanding is suggested.

Originality/value

The nature of the personal reflection means that thoughts recorded are novel and unique.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 December 2005

Lee D. Parker

To investigate, analyse and critique contemporary research in social and environmental accounting.

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Abstract

Purpose

To investigate, analyse and critique contemporary research in social and environmental accounting.

Design/methodology/approach

An analysis and critique of the social and environmental accountability (SEA) research field since the late 1980s. The study revisits two key prior seminal papers on the field, examines the remit for SEA researchers' focus on practice and policy and offers an empirical analysis of the profile of SEA publication.

Findings

Theories are identified in two groups: augmentation and heartland theories. These have been more deductively than inductively generated, evidencing limited attention to field‐based engagement. An alternative to the elusive all‐embracing unitary SEA theory is presented. Researchers' concerns with capture of the SEA field is critiqued and an alternative researcher engagement orientation is offered. Environmental research dominates more recent SEA published output, the dominant methodological approach is literature‐based theorising, and national practices/comparisons and regulations are leading topic areas occupying researchers.

Research limitations/implications

Analysis of publishing patterns including the balance between social and environmental accountability research, research methodologies employed and SEA topics addressed is largely confined to four leading interdisciplinary accounting research journals.

Practical implications

The paper argues for greater SEA researcher engagement with SEA practice and involvement in SEA policy contributions.

Originality/value

The paper offers a contemporary assemblage and critique of the multiple theoretical perspectives applied to the SEA field and offers insights into the range and predominance of research methods and topics within the published SEA field.

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Content available

Abstract

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Accounting, Auditing & Accountability Journal, vol. 27 no. 2
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 1 January 2013

Lee D. Parker and James Guthrie

This editorial aims to consider contemporary issues for accounting scholars, in particular journals rating and benchmarking, arguing that current international trends are…

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Abstract

Purpose

This editorial aims to consider contemporary issues for accounting scholars, in particular journals rating and benchmarking, arguing that current international trends are risking academic research quality.

Design/methodology/approach

This paper takes the form of an editorial review and argument.

Findings

The paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its quality and the construction and measurement of the quality of accounting journals and research impact on society continue to be hotly debated.

Research limitations/implications

The editorial offers scope for accounting academics to engage in debate about the impact of journal rankings and benchmarking on their teaching and research, important issues in higher education, not only in Australia, but also internationally.

Originality/value

The paper provides commentary on the “quality” of accounting research and measurement practices associated with rating and benchmarking academic journals.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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

Keywords

Book part
Publication date: 20 December 2000

Marty Freedman and Bikki Jaggi

Abstract

Details

Advances in Environmental Accounting & Management
Type: Book
ISBN: 978-0-76230-334-2

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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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

Keywords

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