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Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment.

Drawing on a variety of sources, this paper explores a number of issues surrounding teaching and learning in the current university environment. The seven papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature.

The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that to remain relevant, teaching and learning will remain an important area for future research.

This paper on teaching and learning is of interest to accounting teachers and researchers, university managers and members of the accounting profession.

This special issue provides a range of examples of research relevant to teaching and learning and sets an agenda for future research.

The purpose of this paper is to discuss developments in governance in Africa and the opportunities this offers to accounting, auditing and accountability researchers. The paper also provides an overview of the other contributions in this accounting, auditing and accountability special issue.

This paper provides a contemporary literature review on governance and accountability in Africa, identifying the key developments in public sector reform and the research gaps that still need to be filled. While the paper focuses on Sub-Saharan Africa, the authors draw on examples from Ghana, Kenya, and South Africa – geographically representing east, west, and south of the continent.

The paper finds that governance has emerged as a crucial issue that has a significant effect on the economic development of African countries. This has been associated with a myriad of reforms which range from anti-corruption measures to public financial management reforms. The authors find that the implementation and effects of these reforms have not been adequately researched by accounting scholars.

This is a review of a limited literature. Empirical research and a more comprehensive review of the literature from public administration and other disciplines might provide other new insights for research on governance in Africa. A further limitation is that the study has focused on a review of the most recent reforms while earlier reforms should be of particular interest to accounting historians.

This paper and other contributions to this special issue of AAAJ provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research on Africa.

Other business education literature, particularly in the field of economics, has developed theories in respect of the reasons for non‐attendance of lectures and the positive correlation between class attendance and academic performance. The aim of this paper is to determine the generalizability of these theories to a large accounting class in South Africa.

This paper is a differentiated replication of the study by Paisey and Paisey, who provided initial evidence of the generalizability of these theories to a small accounting class in Scotland, employing a research questionnaire and the analysis of quantitative and qualitative data.

The reasons given for the non‐attendance of lectures generally correspond with those previously reported. Certain differences that are identified are likely a result of specific country or economic factors. This study found a significant positive correlation between class attendance and academic performance; however, the correlation is low and not very meaningful. Further analysis reveals some difference between language groups suggesting that culture and ethnicity may have an effect on the relationship between class attendance and academic performance.

This paper raises questions as to the generalizability of prior research on class attendance and academic performance. The findings of this study suggest other factors, including students' economic, cultural and ethnic backgrounds, are likely to affect associations between class attendance and academic performance.

The purpose of this paper is to examine the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in breaking into the accounting research community, at that time, almost entirely located in the USA and the UK. For academics outside the networks of accounting research publication in these countries, there were significant, but not insurmountable obstacles to conducting and publishing accounting research. We examine how these obstacles could be overcome, using the notion of “trials of strength” to trace the efforts of Chambers in wrestling with intellectual issues arising from post-war inflation, acquiring accounting literature from abroad and publishing his endeavours.

The article uses actor-network theory to provide an analytical structure for a “counter-narrative” history firmly grounded in the archives.

Documents from the R. J. Chambers Archive at the University of Sydney form the empirical basis for a narrative that portrays accounting research as a diverse process driven as much by circumstances – such as geographical location, access to accounting literature and personal connections – as the merits of the intellectual arguments.

Although the historical details are specific to the case being studied, the article provides insights into the challenges faced by researchers on the outside of international research networks in achieving recognition and in participating in academic debates.

The findings of this article can provide guidance and inspiration to accounting researchers attempting to participate in wider academic communities.

The article uses documents from perhaps the most extensive archive relating to an individual accounting academic. It examines the process of academic research in accounting in terms of the material context in which such research takes place, whereas most discussions have focussed on the underlying ideas and concepts, abstracted from the context in which they emerge.

This study aims to advance mixed methods as a research methodology in accounting through three research objectives: develop a typology of mixed methods research (MMR) features from current literature, analyse accounting papers published in two leading South African journals against these features, and offer recommendations for best practice going forward.

This paper follows five elements for a MMR review study: identify the methodological aim and choice of discipline; identify the relevant accounting MMR literature and collect the data; develop a codebook and analysis procedures to assess the reviewed papers against; report on the MMR findings; and discuss the findings and make recommendations.

The use of MMR as a methodological approach is increasing; however, in many instances published papers revealed limited methodological detail. Furthermore, most accounting MMR studies use a convergent MMR design, with data collected qualitatively using interviews/focus groups and quantitatively using questionnaires. Finally, accounting education studies is the topic within accounting research that mostly use MMR.

The study is limited to a five-year period and the prevalence of applicable MMR articles during that period in two journals.

This paper presents advantages of using MMR in accounting studies and offer recommendations for best practice to answer the complex accounting research questions of today.

This study is the first systematic examination of how mixed methods is used in accountancy research as reflected in South African journals.

This study aims to address an acknowledged gap in the literature for the analysis of experienced practitioner views on the effects and implications of mandatory audit firm rotation (MAFR).

Using an exploratory and sequential design, data was collected from South African regulatory policy documents, organisational comment letters and semi-structured interviews of practitioners. These findings informed a field survey, administered to auditors, investors, chief financial officers (CFOs) and audit committee members of Johannesburg Stock Exchange (JSE) listed companies.

Practitioners expressed considerable pushback against the potential efficacy of MAFR to improve audit quality due to various “switching costs”, notably the loss of client-specific knowledge and expertise upon rotation. In addition, the cost and disruption to both the client and audit firm are considered significant and unnecessary, compared to audit partner rotation. The audit industry may suffer reduced profitability and increased strain on partners, leading to a decline in the appeal of the profession as a career of choice. This is likely to have negative implications for audit industry diversity objectives. Furthermore, the industry may become more supplier-concentrated amongst the Big 4 firms.

The findings have policy implications for regulators deciding whether to adopt the regulation, as well as guiding the design of policies and procedures to mitigate the negative effects of adoption.

The participants are experienced with diverse roles concerning the use, preparation and audit of financial statements of large exchange-listed multinational companies, as well as engagement in the auditor appointment process. The extant literature presents mixed results on the link between MAFR and audit quality, with most studies relying on archival and experimental designs. These have a limited ability to identify and critique the potential’s witching costs and unintended consequences of the regulation. Experienced participants responsible for decision-making within the audit, audit oversight and auditor appointment process, are best suited to provide perspective on these effects, contrasted against the audit regulator’s position.

The accounting regulation literature has recently devoted a significant degree of attention to delineating the roles of accounting firms as key professional actors in the transnational policy arena. Such a heightened level of scholarly engagement with firms seems to have shifted the focus away from the roles of the national professional institutes. The purpose of this paper is to demonstrate the importance of not losing sight of the national professional bodies as important players on the transnational governance scene.

The accounting regulation literature has recently devoted a significant degree of attention to delineating the roles of accounting firms as key professional actors in the transnational policy arena. Such a heightened level of scholarly engagement with firms seems to have shifted the focus away from the roles of the national professional institutes. The aim with this paper is to demonstrate the importance of not losing sight of the national professional bodies as important players on the transnational governance scene.

The paper provides empirical illustrations and discussion of the transforming agendas and strategies of influence pursued by various national professional bodies as they attempt to reinvent themselves to face up to the challenges of the changing regulatory landscape. Specifically, the paper analyses a range of activities where such bodies are seen to be competing with each other as well as partaking in a variety of collaborative initiatives in their quest to gain/maintain the status of a global/regional professional thought leader.

The paper is designed to encourage renewed academic debate on the roles and strategies of national professional institutes and highlight opportunities and venues for future research. The paper is also suggestive of the need to refine conceptual perspectives on professionalization processes operational in transnational settings.

The accounting literature is lacking in terms of contemporary study of national professional bodies as active institutions with global ambition and strategies of influence. This paper addresses such a shortcoming by analysing the strategic intent and actions of a range of such bodies (revealing, in the process, a quite fascinating complex of activity, competition and cooperation) and calling for a renewed focus on national professional bodies as a way of enhancing contemporary understanding of the workings of the “global accounting profession”.

The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production through research activities “other than” those directly focused on making progress with their own, to-be-published, research papers in a context associated with the “publish or perish” (PoP) mentality.

Drawing broadly on the notion of technologies of humility (Jasanoff, 2003), this reflective essay develops upon the experiences of the authors in organizing and participating in a series of nine workshops undertaken between June 2013 and April 2021, as well as the arduous process of writing this paper itself. Retrospective accounts, workshop materials, email exchanges and surveys of workshop participants provide the key data sources for the analysis presented in the paper.

The paper shows how the organization of the workshops is intertwined with the building of a small community of ECRs and exploration of how to address the perceived limitations of a “gap-spotting” approach to developing research ideas and questions. The analysis foregrounds how the workshops provide a seemingly valuable research experience that is not without contradictions. Workshop participation reveals tensions between engagement in activities “other than” working on papers for publication and institutionalized pressures to produce publication outputs, between the (weak) perceived status of ECRs in the field and the aspiration to make a scholarly contribution, and between the desire to develop a personally satisfying intellectual journey and the pressure to respond to requirements that allow access to a wider community of scholars.

Our analysis contributes to debates about the ways in which seemingly valuable outputs are produced in academia despite a pervasive “publish or perish” mentality. The analysis also shows how reflexive writing can help to better understand the opportunities and challenges of pursuing activities that might be considered “unproductive” because they are not directly related to to-be-published papers.

The paper seeks to explore the ongoing development of an array of interdisciplinary specialist research areas in the accounting research community and its literature. It sets out to explore developments over the last 25 years with the aim to identify a number of important trends for the accounting scholarly community and to consider the role of AAAJ and various interdisciplinary accounting conferences and other journals.

This paper employs a literature‐based analysis, critique and argument. The paper's scope includes the trend towards specialisation by interdisciplinary accounting scholars in a contemporary context, where mainstream technical accounting research has privileged positivist research.

In sharp contrast with the successful emergence of interdisciplinary research in the 1980s, a trend towards at least a proportion of specialist research groupings is now seen, such as accounting historians, opting to retreat behind closed doors. Some researchers are increasingly exhibiting a trend towards seeking their own company focusing on attending only their specialised conferences, and publishing their work in their special interest journal. This carries a risk of retreating from engagement with the broader and particularly interdisciplinary accounting research community outside their own specialised confines. This could lead to fragmentation and fellow specialist researchers are invited to return to “the coming‐out parade” and re‐engage with the wider scholarly community.

Accounting scholars not only need to engage with their interdisciplinary specialised research areas, but also should connect with the wider scholarly community in order to maintain the pursuit of significant contribution to knowledge.

The paper focuses on personal values of accounting academic scholars as well as the importance of specialised and more generalised interdisciplinary research scholarly groups.

The paper alerts researchers to significant issues associated with the retreat into specialised groups and scholarly activities. It offers a practical illustration of a 25‐year history of accounting history research and calls for the coming‐out of accounting scholars from specialist groups to an engagement with the broader accounting interdisciplinary research community.

The purpose of this paper is to explore the contribution made by the balanced scorecard (BSC) in regaining the practice relevance of management accounting research.

Using discourse analysis, the paper investigates the speech genre in use in main BSC texts.

The authors' analysis reveals that the BSC is defined in a way that can provide management with a type of general overarching model. However, the model lacks realistic scholarly characteristics and instead it exhibits characteristics of a myth speech genre. This is especially so in the presentation of the central concern with cause‐effect statements in the BSC.

The authors' analysis, therefore, suggests that methodological issues relating to the usage of cause and effect statements must be solved if research, such as that carried out in the BSC development, is to become more relevant to practice. To overcome this problem and regain research relevance, the paper recommends a more scholarly speech genre, giving more attention to various usages of inferential statements and specifically a pragmatic constructivist perspective for analyzing construct causalities.

The paper advocates a scholarly methodological basis as a requirement for accounting innovation to enable it to solve practice problems in a way that improves practice and hence increases relevance of research.