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Article
Publication date: 21 March 2016

Craig Deegan

The purpose of this paper is to explore the propensity of some researchers within the accounting research community (and elsewhere) to ignore potentially rich insights…

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Abstract

Purpose

The purpose of this paper is to explore the propensity of some researchers within the accounting research community (and elsewhere) to ignore potentially rich insights available from other paradigms, and the implications this has for the advancement of knowledge both from an educational and a social perspective.

Design/methodology/approach

The analysis is based on a review of a paper published in the Australian Journal of Management by Benson et al. (2015) together with a synthesis of other work which cautions against dismissing conflicting “world views”.

Findings

The analysis suggests that the propensity of some accounting researchers to dismiss, or ignore, research undertaken by researchers outside of their paradigm is still apparently “alive and well” within today’s accounting research community. The implications associated with ignoring or dismissing rich interdisciplinary insights are highlighted.

Research limitations/implications

The implications of the research are that many rich insights are apparently being ignored by a segment of the accounting research community and this has implications for the advancement of knowledge, education and society. The limitations of this commentary are that the views are based on personal opinion which by its very nature is biased and based on the political views of the author.

Practical implications

The practical implications are that in highlighting a propensity to ignore potentially valuable research from alternative paradigms the commentary encourages researchers to consider other world views, as well as the political foundations inherent in their own work. This can have positive implications for the advancement of knowledge, and of society.

Social implications

By highlighting the propensity of some researchers to potentially dismiss entire areas of research as not being “notable” it is hoped that there will be a revision of this tendency and this will have possible implications for the advancement of knowledge.

Originality/value

The commentary highlights how certain elements of the accounting research community continue to appear to have a propensity to forget/ignore that potentially useful insights are available from people who undertake research beyond the confines of their research paradigm.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 September 2005

Susan Copeland, Andrew Penman and Richard Milne

To describe the key findings of the UK JISC‐funded Electronic Theses project that was led by The Robert Gordon University, as well as the results of associated projects…

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Abstract

Purpose

To describe the key findings of the UK JISC‐funded Electronic Theses project that was led by The Robert Gordon University, as well as the results of associated projects that formed part of the JISC‐funded “FAIR” programme, and the way in which the recommendations will be taken forward.

Design/methodology/approach

The research involved: an assessment of existing best practice relating to the production, management and use of e‐theses; the use of questionnaires to obtain feedback from potential users; the identification and testing of potentially useful software; consideration of the elements required in a metadata core set, and discussions with representative bodies to ensure that the model recommended for use in the UK had support from the key stakeholders.

Findings

Information is provided about the value of the NDLTD web site, the suitability of DSpace and EPrints software for institutional e‐theses repositories, and the recommended infrastructure for the operation of an e‐theses service at national level. Details are included about the agreed metadata core set for UK e‐theses, and advice is provided about administrative, legal and cultural issues.

Practical implications

The JISC‐funded EThOS project is taking forward many of the recommendations from the Electronic Theses project.

Originality/value

The research results described in this paper will be of use to institutions, which are aiming to establish their own e‐theses collections. The details provided about the UK approach towards the management of e‐theses may be of use in countries, which have not yet made their theses available in electronic format.

Details

Program, vol. 39 no. 3
Type: Research Article
ISSN: 0033-0337

Keywords

Book part
Publication date: 30 August 2008

Deborah A. Logan

Harriet Martineau's writing about Ireland spanned over 35 years of her career and, as a topic of socio-cultural, political, and economic interest, was second only to her…

Abstract

Harriet Martineau's writing about Ireland spanned over 35 years of her career and, as a topic of socio-cultural, political, and economic interest, was second only to her prolific writing on the United States. Through the contexts of her writing (fiction and nonfiction) and of 19th-century Anglo-Irish history, this discussion examines a singular episode in Martineau's life and work, one that highlights her complex views on Ireland and challenges her assumptions about the relentless conundrum popularly termed “the Irish Question.” Martineau's brief epistolary relationship with the young repeal advocate, Mr. Langtrey, helped shape and clarify her thinking about Anglo-Irish relations; subsequently, she produced some of the best writing of her career as a traveling correspondent for the Daily News, reporting on post-famine Ireland. Although on a par with her better-known sociological analyses of America, Martineau's writing about 19th-century Ireland remains comparatively unexamined by scholars of the British Empire, of Victorian intellectual and social history, and of the enduringly contentious Anglo-Irish relations.

Details

Advancing Gender Research from the Nineteenth to the Twenty-First Centuries
Type: Book
ISBN: 978-1-84855-027-8

Article
Publication date: 14 February 2011

Elizabeth Wakely and Jerome Carson

Florence Nightingale was one of the most influential women of the 19th century. She is most closely associated with the Crimean War and the subsequent development of the…

Abstract

Florence Nightingale was one of the most influential women of the 19th century. She is most closely associated with the Crimean War and the subsequent development of the nursing profession. Before shewent to the Crimea, she had experienced episodes of depression. While in the Crimea she contracted brucellosis and although she returned to England a national heroine, she lived the life of an invalid for several decades. Despite her physical and mental health problems, she produced over 200 reports, pamphlets and books, not just on nursing, but on a wide variety of other topics. This phenomenal productivity has led some authors to suggest that she may have had bipolar disorder.

Details

Mental Health and Social Inclusion, vol. 15 no. 1
Type: Research Article
ISSN: 2042-8308

Keywords

Article
Publication date: 1 October 1931

A NEW YEAR is a season of Stocktaking in normal times; this year it is especially so. The library journals of the world all fill their pages with discussions on libraries…

Abstract

A NEW YEAR is a season of Stocktaking in normal times; this year it is especially so. The library journals of the world all fill their pages with discussions on libraries in a time of economic depression and financial stringency; and in America this note is even more Stressed than in any country, and we trust that some good may come of it seeing that America has proved more helpless in the face of world depression than any nation had thought possible. That, however, is by the way. The immediate problem of the New Year is how to ensure that in the general reductions of expenditure that are being made the expenditure on libraries is reduced as little as possible.

Details

New Library World, vol. 34 no. 6
Type: Research Article
ISSN: 0307-4803

Case study
Publication date: 21 July 2016

Luann J. Lynch, Almand R. Coleman, Cameron Cutro and Cameron Cutro

In September 2015, VW had admitted to United States regulators that it had deliberately installed “defeat devices” in many of its diesel cars, which enabled the cars to…

Abstract

In September 2015, VW had admitted to United States regulators that it had deliberately installed “defeat devices” in many of its diesel cars, which enabled the cars to cheat on federal and state emissions tests, making them able to pass the tests and hit ambitious mileage and performance targets while actually emitting up to 40 times more hazardous gases into the atmosphere than legally allowed. The discovery had prompted the U.S. Environmental Protection Agency (EPA) to halt final certification of VW’s 2016 diesel models, and VW itself had halted sales of its 2015 models. As fallout from the defeat devices developed, VW posted its first quarterly loss in more than 15 years, and its stock plummeted. Top executives were replaced, and VW abandoned its goal of becoming the world’s largest automaker. Stakeholders around the world had been asking since the scandal broke: “How could this have happened at Volkswagen?”

Details

Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

Article
Publication date: 15 June 2015

Christine Byrch, Markus J. Milne, Richard Morgan and Kate Kearins

The purpose of this paper is first, to investigate empirically the plurality of understanding surrounding sustainability held by those working in the business sector, and…

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Abstract

Purpose

The purpose of this paper is first, to investigate empirically the plurality of understanding surrounding sustainability held by those working in the business sector, and second, to consider the likelihood of a dialogic accounting that would account for the plurality of perspectives identified.

Design/methodology/approach

The subjects of this study are those people actively working to incorporate sustainability within New Zealand business, both business people and their sustainability advisors. Participant’s subjective understanding is investigated using Q methodology, a method used widely by social science researchers to investigate typical views on a particular topic, from an analysis of the order in which participants individually sort a sample of stimuli. In this study, the stimuli were opinion statements.

Findings

Five typical understandings of sustainable development were identified, including understandings more usually attributed to business antagonists than business. Conflicts between environment and development are acknowledged by most participants. However, an agonistic debate that will create spaces, practices, and institutions through which marginalised understandings of sustainable development might be addressed and contested, is yet to be established and will not be easy.

Originality/value

The paper contributes to the few empirical investigations of the plurality of understandings of sustainability held by those people working to incorporate sustainability within business. It is further distinguished by the authors attempt to describe divergent beliefs and values, absent from their immediate business context, and absent from any academic priming. The paper also provides an illustrative example of the application of Q methodology, a method not commonly used in accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 April 1968

L.J. Willmer, L.J. Davies and Edmund Davies

November 28, 1967 Factory — Lifting tackle — Hook — Steelworks — Removal of scab — Hook placed under it — Hook suspended from chain of crane — Strain taken up by crane to…

Abstract

November 28, 1967 Factory — Lifting tackle — Hook — Steelworks — Removal of scab — Hook placed under it — Hook suspended from chain of crane — Strain taken up by crane to enable brick to be placed under scab — Whether “raising” operation — Factories Act, 1961 (9 & 10 Eliz. II. c.34), s. 26(1).

Details

Managerial Law, vol. 4 no. 1
Type: Research Article
ISSN: 0309-0558

Book part
Publication date: 16 December 2016

Alexandre Rambaud and Jacques Richard

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some…

Abstract

Purpose

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional” (founding) accounting concepts. From this study, to avoid the accounting and social issues highlighted in “Introduction to the Human Capital Issue,” we present, in “The “Triple Depreciation Line” Model and the Human Capital,” the “Triple Depreciation Line” (TDL) accounting model, developed by Rambaud & Richard (2015b), and we apply it to “HC,” but viewed as genuine accounting capital – a matter of concern – that firms have to protect and maintain.

Methodology/approach

From a critical review of literature on HC theory, from the origin of this concept to its connection with sustainable development, this chapter provides a conceptual discussion on this notion and on the differences/common points between capital and assets in accounting and economics. Then, it uses a normative accounting model (TDL), initially introduced to extend, in a consistent way, financial accounting to extra-financial issues.

Findings

This analysis shows at first that the standard (economic) HC theory is based on a (deliberate) confusion between assets and capital, in line with a standard economic perspective on capital. Therefore, this particular viewpoint implies: an accounting issue for reporting HC, because “traditional” accounting capital and assets are clearly isolated concepts; and a societal issue, because this confusion leads to the idea that HC does not mean that human beings are “capital” (i.e., essential), or have to be maintained, even protected, for themselves. It only means that human beings are mere productive means. The application of the TDL model to an accounting redefinition of HC allows a discussion about some key issues involved in the notion of HC, including the difference between the standard and “accounting” narratives on HC. Finally, this chapter presents some important consequences of this accounting model for HC: the disappearance of the concept of wage and the possibility of reporting repeated (or continuous) use of HC directly in the balance sheet.

Research implications

This chapter contributes to the literature on HC and in general on capital and assets, by stressing in particular some confusions and misunderstandings in these concepts. It fosters a cross-disciplinary approach of these issues, through economic, accounting, and sustainability viewpoints. This analysis also participates in the development of the TDL model and the research project associated. It finally proposes another perspective, more sustainable, on HC and HC reporting.

Social implications

The stakes of HC are important in today’s economics, accounting, and sustainable development. The different conceptualizations of HC, and the narratives behind it, may have deep social and corporate implications. In this context, this analysis provides a conceptual, and practicable, framework to develop a more sustainable concept of HC and to enhance working conditions, internal business relations, integrated reporting. As an outcome of these ideas, this chapter also questions the standard corporate governance models.

Originality/value

This chapter gives an original perspective on HC, and in general on the concept of capital, combining an economic and an accounting analysis. It also develops a new way to report HC, using an innovative integrated accounting model, the TDL model.

Details

Finance and Economy for Society: Integrating Sustainability
Type: Book
ISBN: 978-1-78635-509-6

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

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