Search results

1 – 10 of over 123000
To view the access options for this content please click here
Article
Publication date: 10 February 2012

Garry D. Carnegie

The purpose of this paper is to provide an introduction to a special issue commemorating the 25th anniversary of the publication of Accounting, Auditing & Accountability

Downloads
2069

Abstract

Purpose

The purpose of this paper is to provide an introduction to a special issue commemorating the 25th anniversary of the publication of Accounting, Auditing & Accountability Journal (AAAJ).

Design/methodology/approach

The paper provides the background to the special issue and a summary of the articles appearing across the following pages. It features five retrospective/prospective essays by the guest editors of selected special issues, published between 1991 and 1997 within the first ten volumes of AAAJ.

Findings

The guest editors of selected special issues have endeavoured to identify and assess the impacts of the issues they edited in shaping future developments in the literature and to consider issues for future research developments in those fields.

Research limitations/implications

This paper serves as a selected commentary and is not a substitute for carefully reading each of the essays published. Each individual paper provides a comprehensive review of developments in the relevant literature and of the possibilities for future research developments within the theme addressed.

Originality/value

The paper outlines a novel approach to the development of the AAAJ special issue which may gain wider acceptance or provide a basis for the further development of approaches to the production of other special issues.

Details

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

Keywords

To view the access options for this content please click here
Article
Publication date: 8 November 2019

Garry D. Carnegie

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
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

Downloads
6672

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

Keywords

To view the access options for this content please click here
Article
Publication date: 12 November 2019

John Dumay and James Guthrie

In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new…

Abstract

Purpose

In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in interdisciplinary intellectual capital (IC) accounting research, link these developments to the current state of play, and set out an agenda for future research. The paper aims to discuss this issue.

Design/methodology/approach

This paper, written reflectively, includes an impact assessment of the articles using citation analysis and a thematic framing of the prominent issues they discussed. We critically reflect on the status of these eight foundational papers after 20 years, before presenting propositions for a multidisciplinary IC research future.

Findings

We find that IC research needs to extend beyond organisational boundaries to help improve human rights, human dignity and the human condition as part of the wider interdisciplinary accounting project. We argue that fifth stage IC research can assist because it explores beyond organisational boundaries and helps address the wicked problems of the world.

Research limitations/implications

This paper only investigates the themes found in the AAAJ special issue. However, the implications for researchers are intended to be transformational because, to go forward and help resolve the material issues facing society and the planet, researchers need to move from being observers to participants.

Originality/value

We argue that IC researchers must embrace both interdisciplinary and multidisciplinary IC research. This requires IC researchers to reflect on what they are trying to achieve and which issues facing the planet are material.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 1 January 1983

R.G.B. Fyffe

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of…

Downloads
9341

Abstract

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and economic democracy, which centres around the establishment of a new sector of employee‐controlled enterprises, is presented. The proposal would retain the mix‐ed economy, but transform it into a much better “mixture”, with increased employee‐power in all sectors. While there is much of enduring value in our liberal western way of life, gross inequalities of wealth and power persist in our society.

Details

International Journal of Sociology and Social Policy, vol. 3 no. 1/2
Type: Research Article
ISSN: 0144-333X

Keywords

To view the access options for this content please click here
Book part
Publication date: 26 November 2015

David J. Connor

This chapter focuses on the critical work of Dorothy Lipsky and Alan Gartner’s Inclusion and School Reform: Transforming America’s Classrooms, specifically through their…

Abstract

This chapter focuses on the critical work of Dorothy Lipsky and Alan Gartner’s Inclusion and School Reform: Transforming America’s Classrooms, specifically through their 1987 piece, Beyond Special Education: Toward a Quality System for All Students. The chapter explores the five broad, interrelated areas of: (1) The Separate Special Education System; (2) Inclusive Education; (3) School Restructuring; (4) The Reform of Education and the Remaking of American Society; and (5) Amplification of Inclusion Issues. The chapter shows how the work of Lipsky and Gartner examines each theme in a discrete way whilst also showing how they are interrelated, analogous to jigsaw pieces that ultimately create a more comprehensive analysis of inclusive education scholarship and practice.

Details

Foundations of Inclusive Education Research
Type: Book
ISBN: 978-1-78560-416-4

Keywords

To view the access options for this content please click here
Book part
Publication date: 26 August 2014

James M. Kauffman

This chapter addresses emotional and behavioral disorders (EBD) in the larger context of special education. The author suggests that EBD, like special education more…

Abstract

This chapter addresses emotional and behavioral disorders (EBD) in the larger context of special education. The author suggests that EBD, like special education more generally, has been distracted by issues such as labeling, disproportionality, and inclusion rather than keeping a clear focus on instruction. Revisionist history has led to misunderstanding of what special education is and does. A more promising future for the field depends on focusing on instruction, embracing scientific research, developing checklists and manuals to guide practice that are based on scientific evidence whenever possible, working for sustained student success, and using language more carefully and precisely.

Details

Special Education Past, Present, and Future: Perspectives from the Field
Type: Book
ISBN: 978-1-78350-835-8

To view the access options for this content please click here
Article
Publication date: 1 December 2005

Bernard Marr

With intellectual capital and intangible assets high on the agenda of executives around the world, and little practical evidence of good practice in measuring and managing…

Downloads
2475

Abstract

Purpose

With intellectual capital and intangible assets high on the agenda of executives around the world, and little practical evidence of good practice in measuring and managing these assets, there is a great need for help. This editorial to a special issue on the topic introduces the problem and highlights key issues. The special issue provides an overview of how management consulting companies acting in this space suggest tackling the problem. The purpose is therefore to bring together the approaches of different management consulting firms and to make their differences explicit.

Design/methodology/approach

All major general management consulting firms as well as specialist consulting firms focusing in the area of intellectual capital and intangible assets were directly invited to submit a paper for this special issue. The call for papers was also made publicly available in the journal and through e‐mail campaigns by Emerald. All submissions underwent a double‐blind refereed selection process.

Findings

Even though many submissions were received for this special issue, most of the authors were not able to demonstrate a sufficient understanding of the constructs nor were they able to justify the tools and methodologies developed. Reviewers were made aware of the practical background of many of the authors and it was ensured that sufficient and constructive feedback was provided. Even with various rounds of reviews many papers had to be rejected as they resembled marketing brochures rather then logical discussions. This unfortunately shows that there still is a massive skills gap in the industry and companies should be careful before they engage with any management consulting firm to help them measuring or managing their intangibles.

Practical implications

The focus of potential papers was not academic rigor (as opposed to the Special Issue Vol. 5 No 2) but the provision of an overview of the state of the art in intellectual capital consulting practice. The papers therefore provide practitioners with good insights into current practice.

Originality/value

This special issue is the first to bring together in a structured and rigorous format different management consulting approaches to the measurement and management of intellectual capital and intangible assets.

Details

Journal of Intellectual Capital, vol. 6 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

To view the access options for this content please click here
Article
Publication date: 1 July 2014

Sandra Corlett and Sharon Mavin

The purpose of this paper is to introduce the Special Issue developed from a joint research seminar of the Gender in Management and Identity Special Interest Groups of the…

Downloads
2870

Abstract

Purpose

The purpose of this paper is to introduce the Special Issue developed from a joint research seminar of the Gender in Management and Identity Special Interest Groups of the British Academy of Management, entitled “Exploring the Intersectionality of Gender and Identity”. It also presents an introductory literature review of intersectionality for gender in management and identity/identity work researchers. The authors highlight the similarities and differences of intersectionality and identity approaches and introduce critiques of intersectional research. They then introduce the three papers in this Special Issue.

Design/methodology/approach

The authors review the intersectionality literature within and outside management and organisation studies and focus their attention on three intersectionality Special Issues (Sex Roles, 2008, 2013 and the European Journal of Women’s Studies, 2006).

Findings

The authors outline the ongoing debates relating to intersectionality research, including a framework and/or theory for identity/identity work, and explore the shared tenets of theories of intersectionality and identity. They highlight critiques of intersectionality research in practice and consider areas for future research for gender in management and identity researchers.

Research limitations/implications

The authors provide an architecture for researchers to explore intersectionality and to consider issues before embarking on intersectional research. They also highlight areas for future research, including social-identities of disability, class and religion.

Originality/value

Gender in Management: An International Journal invited this Special Issue to make a significant contribution to an under-researched area by reviewing the shared and different languages and importantly the shared key tenets, of intersectionality, gender, identity and identity work from a multidisciplinary perspective.

Details

Gender in Management: An International Journal, vol. 29 no. 5
Type: Research Article
ISSN: 1754-2413

Keywords

To view the access options for this content please click here
Book part
Publication date: 25 October 2016

James M. Kauffman, Dimitris Anastasiou, Jeanmarie Badar, Jason C. Travers and Andrew L. Wiley

Change is not synonymous with improvement. Improvement of special education requires better instruction of individuals with disabilities. Although LRE and inclusion are…

Abstract

Change is not synonymous with improvement. Improvement of special education requires better instruction of individuals with disabilities. Although LRE and inclusion are important issues, they are not the primary legal or practical issues in improving special education. Federal law (IDEA) requires a continuum of alternative placements, not placement in general education in all cases. To make actual progress in education of students with disabilities, a single and strict principle of equality or/and antidiscriminatory legal instruments, such as the CRPD, is not enough. Social justice as a multifaceted principle can serve the education of the whole spectrum of special educational needs in national and international contexts. Responsible inclusion demands attention to the individual instructional needs of individuals with disabilities and consideration of the practical realities involved in teaching. If inclusive education is to move forward, it must involve placing students with disabilities in general education only if that is the environment in which they seem most likely to learn the skills that will be most important for their futures.

Details

General and Special Education Inclusion in an Age of Change: Roles of Professionals Involved
Type: Book
ISBN: 978-1-78635-543-0

Keywords

1 – 10 of over 123000