Search results

This paper aims to provide an overview of the current manufacturing methods for three-dimensional textile preforms while providing experimental data on the emerging techniques of combining yarn interlocking with yarn interlooping.

The paper describes the key textile technologies used for composite manufacture: braiding, weaving and knitting. The various textile preforming methods are suited to different applications; their capabilities and end performance characteristics are analysed.

Such preforms are used in composites in a wide range of industries, from aerospace to medical and automotive to civil engineering. The paper highlights how the use of knitting technology for preform manufacture has gained wider acceptance due to its flexibility in design and shaping capabilities. The tensile properties of glass fibre knit structures containing inlay yarns interlocked between knitted loops are given, highlighting the importance of reinforcement yarns.

The future trends of reinforcement yarns in knitted structures for improved tensile properties are discussed, with initial experimental data.

Māori (Indigenous New Zealanders) and Pacific students tend not to attain the same levels of educational success as New Zealanders of European descent. Addressing this problem is a particular challenge at tertiary level in science, engineering, and architecture and design (SEAD). Te Rōpū Āwhina (Āwhina), an initiative at Victoria University of Wellington (VUW), aims to produce Māori and Pacific professionals who contribute to Māori and Pacific development and leadership. The objective of this analysis was to summarise quantitative results from the first 11 years of Āwhina and to show they are consistent with an Āwhina ‘effect’; that is, a positive influence on (combined) Māori and Pacific success in the SEAD disciplines. Individual-level records held in the VUW student database were used to generate smoothed trends in SEAD and non-SEAD graduate and postgraduate degree completions since 1991. Substantial improvements in SEAD Māori and Pacific completions occurred between 1999 and 2010, including a 50%- increase in Māori and Pacific postgraduate completions relative to all SEAD postgraduate completions. In the same period, non-SEAD Māori and Pacific postgraduate completions increased at a similar rate to all non-SEAD postgraduate completions. Results were consistent with a strong Āwhina effect, which has important implications for the nature of tertiary institutions, their cultural and social disconnection with Indigenous and minority students, and their social obligations and responsiveness. This analysis did not account for students who did not complete a qualification or include key confounders such as entry qualifications and gender. Definitive confirmation of an Āwhina effect is the subject of ongoing research.

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.

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.

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.

The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.

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.

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.

Expanding upon the special issue entitled “The special issue: AAAJ and research innovation”, published in 2012, this introduction to the second special issue of the genre is concerned with selected thematic special issues of AAAJ appearing during the second decade of publication from 1998 to 2007. The paper explores research innovation by means of the thematic issues addressed from this decade.

This paper provides a background to this special issue and an outline of the articles included. The issue features seven retrospective/prospective articles written by the guest editors of special thematic issues published during 1998 to 2007, supplemented where appropriate by other co-authors or, in one instance, by a new author team.

The guest editors and other contributing authors sought to identify and discuss the progression of each field since the AAAJ special issue was published, and to assess the impacts of the special issues to this progression, and to propose future research developments in the designated fields.

This commentary on articles published is no substitute for carefully reading these contributions. The papers provide a comprehensive review of key developments in the literature until most recently and explore the opportunities for further innovative interdisciplinary accounting research.

This AAAJ special issue, and the earlier 2012 prototype, constitute a different approach to producing special issues, where the original special issues are revisited with a view to assessing research trends and impacts and to identifying research developments which are ripe for pursuing in each of these interdisciplinary accounting fields.

This volume of Advances in the Economic Analysis of Participatory and Labor Managed Firms is the tenth in the series. The series began in 1985 and until 1998 six volumes appeared. Then the series was published by JAI and Jan Svejnar and I were co-editors. The series was re-launched in 2003 when volume 7 (edited by Takao Kato and Jeffrey Pliskin) appeared as the first volume to be published by Elsevier. Subsequent volumes, both published by Elsevier, were edited by Virginie Perotin and Andrew Robinson (volume 8, 2004) and by Panu Kalmi and Mark Klinedinst (volume 9, 2006.)

The paper draws attention to the potential of some strands of postmodern and related work for stimulating and furthering research into accounting and indigenous cultures and peoples. We overview some key areas of interest, showing their interface with accounting in general and with the papers published in this special issue in particular. We end our elaborations with suggestions for further research.

The purpose of this paper is to outline an ecofeminist lens for the analysis of accounting, which is applied to: first, the critique of corporate social responsibility reporting (CSRR); second, the elaboration of elements of a framework for a new accounting – corporate nature responsibility reporting (CNRR) – as a response to the critique of CSRR; and, third, the consideration of elements of an enabling and emancipatory praxis in the context of CNRR, including a sketch of a research agenda.

The paper presents a critical application of aspects of the ecofeminist critique of Western dualism and its emphasis on wholeness, interconnectedness and relatedness, including its particular delineation of nature, to the critique and design of accounting.

Insights from the application of an ecofeminist lens to the critique of CSRR raise questions about the suitability of the western notion of corporate social responsibility (CSR) and its associated accounting currently in use. In order to go beyond critique, the paper introduces the notions of corporate nature responsibility (CNR) and CNRR and offers an outline of key elements of CNRR and an emancipatory praxis in the context of CNRR, including a sketch of a research agenda. The author’s elaborations suggest that in order to overcome the limitations of CSR and CSRR, a corporation ought to be concerned about its broader and holistic CNR. And, it should provide a CNR report, as part of a holistic CNRR concerned with the performance of the company in the context of CNR.

Through creating new visibilities, CNRR has the potential to enhance the well-being of people and nature more generally.

Ecofeminism’s critique of western dichotomous thinking has been given little consideration in prior studies of accounting. The paper thus draws attention to the relevance of an ecofeminist theoretical lens for the critique and design of accounting by focussing on CSRR. The paper introduces the concepts of CNR and CNRR to address the limitations of CSRR as currently practiced.

The view is taken that the study of diverse cultures can contribute to the development of environmental accounting and reporting. The focus is upon seeking to articulate insights from three indigenous cultures: the Australian Aboriginal, the Maori and the Native American. These cultures, alive today, provide relevant insights for those concerned with challenging mainstream and Western practices and seeking to develop alternatives. Attention is focused on these insights and it is hoped that further research will be stimulated.