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Article
Publication date: 22 February 2022

Yves Gendron

This paper aims to bring to the fore some conditions of possibility surrounding the audit society thesis that might have contributed to construct a sense of distinctiveness around…

Abstract

Purpose

This paper aims to bring to the fore some conditions of possibility surrounding the audit society thesis that might have contributed to construct a sense of distinctiveness around it, thereby facilitating its spread and travel in the accounting research community (and beyond) as a meaningful epistemological agenda.

Design/methodology/approach

My argument is that the aura of distinctiveness surrounding the audit society thesis as a noteworthy epistemological agenda relates to outsider influences, concept plasticity, and in-depth persuasiveness. I discuss these three features of distinctiveness through excerpts from the book and my own interpretations, the whole analytic process being circumscribed by a disciplined imagination exercise (Weick, 1989).

Findings

While the webs of unpredictability surrounding social life necessarily influenced the travel of the audit society thesis in academia, it seems to me that the thesis’ journey may have been helped by the author’s outsider status, the malleability of the thesis’ key concepts, and the medium (as a book) through which the thesis was articulated (which provided a persuasive platform to underline and demonstrate the depth of the argument).

Originality/value

In an age where journal rankings abound, the audit society thesis constitutes a telling demonstration that one can have a meaningful impact in setting an epistemological agenda and consolidate her/his scholarly reputation through the publication of a scholarly book.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 22 March 2024

Yasmine Chahed, Robert Charnock, Sabina Du Rietz Dahlström, Niels Joseph Lennon, Tommaso Palermo, Cristiana Parisi, Dane Pflueger, Andreas Sundström, Dorothy Toh and Lichen Yu

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

ANTi-History: Theorization, Application, Critique and Dispersion
Type: Book
ISBN: 978-1-80455-242-1

Article
Publication date: 12 January 2024

Tami Dinh and Susan O'Leary

This study explores the evolving dynamics of participatory accountability within humanitarian contexts, where digitally connected crisis-affected populations demand better…

Abstract

Purpose

This study explores the evolving dynamics of participatory accountability within humanitarian contexts, where digitally connected crisis-affected populations demand better accountability from aid organisations, and as a result, shift traditional hierarchies and relationships between humanitarian agencies and beneficiaries.

Design/methodology/approach

This study employs a case study approach, focussing on the International Committee of the Red Cross (ICRC), to investigate how participatory accountability manifests outside formal practices and re-emerges in social media spaces. The study analyses internal organisational challenges and explores the implications of digital platforms on humanitarian practices. The authors employ Chouliaraki and Georgiou's (2015, 2019, 2022) networks of mediation, particularly intermediation and transmediation, to understand how digital expressions translate to offline contexts and reshape meanings and actions.

Findings

The study reveals that social media platforms enable beneficiaries to demand participatory accountability beyond traditional practices, democratising humanitarian response and challenging power structures. These effects are multifaceted, introducing enhanced democratic and inclusive humanitarian aid as well as new vulnerabilities. Digital intermediaries and gatekeepers play pivotal roles in curating and disseminating crisis-affected voices, which, when transmediated, result in nuanced meanings and understandings. Positive effects include capturing the potential of digital networks for democratic aid, while negative effects give rise to moral responsibilities, necessitating proactive measures from the ICRC.

Originality/value

This study contributes to the literature by highlighting the impact of digital technology, particularly social media, on participatory accountability. It expands the understanding of the evolving landscape of accountability within the humanitarian sector and offers critical insights into the complexities and dual purposes of participatory accountability in contexts of resistance. Employing Chouliaraki and Georgiou's networks of mediation adds depth to the understanding of digital technology's role in shaping participatory practices and introduces the concept of transmediation as a bridge between digital expressions and tangible actions.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

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