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The intention of this chapter is to examine race and racism in the accounting industry in the context of neutrality. Objectivity and impartiality minimize the space for alternative voices, too often unheard from the margin, that speak of a differing racialized professional existence for the Black accountant. A Critical Race Theory (CRT) of accountancy is called for among a number of takes in the genre of Critical Accounting to begin a process of unpacking systemic processes within the profession, which encourage homogeneity and exclusion.

Belief in professional colorblindness as impartiality where race is concerned is critiqued as a tool of domination that fosters injustice because it hides racism from the institution while simultaneously allowing racist practice to go unchallenged.

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is one of the means that can be employed in the pursuit of effectiveness.

In higher education, interdisciplinarity involves the design of subjects that offer the opportunity to experience ‘different ways of knowing’ from students’ core or preferred disciplines. Such an education is increasingly important in a global knowledge economy. Many universities have begun to introduce interdisciplinary studies or subjects to meet this perceived need. This chapter explores some of the issues inherent in moves towards interdisciplinary higher education. Definitional issues associated with the term ‘academic discipline’, as well as other terms, including ‘multidisciplinary’, ‘cross-disciplinary’, ‘pluridisciplinarity’, ‘transdisciplinarity’ and ‘interdisciplinary’ are examined. A new nomenclature is introduced to assist in clarifying the subtle distinctions between the various positions. The chapter also outlines some of the pedagogical and epistemological considerations which are involved in any move from a conventional form of educational delivery to an interdisciplinary higher education, and recommends caution in any implementation of an interdisciplinary curriculum.

This paper is intended as an overview and think piece, contributing to literature identifying accounting’s impact in making things knowable. Critical accounting research has always sought alternative ways of understanding the discipline and the legacy is extended here by considering pathways forward. Accounting continually impacts public policy in what it privileges for selecting and in what it silences and neglects. Given that humans are meaning-making we have choices, and this essay interrogates accounting techniques operating as façades while disguising social impacts. Promoting qualitative accounting research that reimagines these complexities and considers moral contexts is the substance of this essay, for advancing the public interest in accounting.

Globalization has brought about migration and the transnational movement of people from different backgrounds, cultures, ethnicities, using different languages, and has thereby facilitated intercultural interaction and re-interpretation of lived experiences. Gender research in accounting is also influenced by globalization, which has created a platform where different cultures can meet and interact, and where knowledge can be synthesized from the work of authors from various different countries. Building on my own research experiences and their outcomes, this study examines the globalization of gender research in accounting by tracing the development of research on the relationship between Japanese women and accounting. The experiences of Japan highlight that knowledge in accounting, including gender-in-accounting studies, historically flows from West to East. The language, concepts and framework in existing Western-led accounting studies translate and visualize the history and phenomena in a Japanese context to be shared within the international accounting arena.

This study demonstrates that this process provides a body of interesting evidence from Japanese contexts in the fields of history, household accounting and professionalization. Accounting played an enabling role for women in Japan, while positioning women to act as catalysts for social change. Questions arise regarding the potential for such findings (from the East) to flow to the West and be accorded equal status to Western-led accounting research. The study concludes by discussing, in terms of achieving sustainable and innovative knowledge creation in accounting, the importance of herstory in understanding local culture and its integration into ‘global’ academic research.

Purpose – The authors investigate the interpretations of senior university decision-makers on three questions: (1) What constitutes “relevant” research? (2) In what ways is the relevance of research typically measured? and (3) What alternative ways might be adopted in measuring the relevance of research?

Design/methodology/approach – This exploratory study adopts an inductive approach, informed by data collected from semi-structured interviews with senior research-related university leaders and archival sources in five Australian and eight US universities.

Findings – There is considerable convergence in the conceptualization as well as the operationalization of the notion of relevance between the Australian and US universities participating in this study. The evidence supports a relational rather than currently prevailing transactional approaches in operationalizing the concept of research relevance. This relational approach emphasizes the importance of stakeholders, their needs and expectations, and their engagement in the articulation of measures that demonstrate the relevance of research in both the short and longer terms.

Research limitations/implications – The evidence is primarily based on the views of university senior management drawn from a relatively small number of universities leading to questions about the representativeness and generalizability of the findings. Moreover, the findings have been informed by leaders at the most senior hierarchical levels. Although consistent with the aim of the study, the views of university leaders provide only one view on our research questions.

Originality/value – The authors provide a conceptual view of research relevance from the perspective of one pivotal group – university senior management – that has been largely and surprisingly overlooked in discussions of the relevance of academic research.

The purpose of this paper is to analyse the reasons why Sri Lanka adopted International Public Sector Accounting Standards (IPSAS) recently. Many less developed countries (LDCs) have introduced IPSAS during the recent past. However, little research has been conducted to study the New Public Financial Management and accrual accounting and their impact on LDCs.

Using a qualitative approach, the methods of this paper consist of interviews, a documentary review and participatory observation in the Ministry of Finance and Planning (MOFP) and Auditor General’s Department of Sri Lanka, and present a critical interpretation supported by the perspective of globalisation.

The findings of the research indicate that the public sector reforms and the transition from cash accounting to accrual accounting in the public sector have been strongly affected by the global pressures imposed by international agencies such as International Public Sector Accounting Standards Board (IPSASB) and the World Bank (WB). Empirical evidence shows the dysfunctional impact of globalisation in the public sector accounting standards as there are major structural issues yet to resolve. There are increasing doubts over whether the change to accrual accounting is worth the costs and the additional risks involved.

The results of the interviews are based on the knowledge and past experiences of interviewees. What is generalisable is an understanding of the processes and mechanisms that relate to the way the public sector accounting functions.

This paper adds new literature on public sector accounting in LDCs, which recognises the nexus and interests of international agencies and practice of public sector accounting.