Guthrie, James and Parker, Lee D.,(2017), Reflections and projections 30 years of the interdisciplinary accounting, auditing and accountability search for a fairer society. , Accounting, Auditing & Accountability Journal, UNSPECIFIED
Text
Restricted to Repository staff only
Download (174kB) | Request a copy
Restricted to Repository staff only
Download (174kB) | Request a copy
Abstract
Purpose – The purpose of this paper is to reflect on 30 years of Accounting, Auditing & Accountability
Journal (AAAJ ), and contemplates the future. It makes a case for diversity, including a broad range of theories
and research methodologies, as a defining feature of AAAJ. As we have done since 1988 in AAAJ ’s first
editorial, we continue to urge interdisciplinary accounting researchers to undertake innovative research and
be both original and creative, avoiding the narrow focus and detachment from society that is characteristic of
globally pervasive North American economics-based accounting research.
Design/methodology/approach – The paper employs an analysis and critique of trends in interdisciplinary
research, drawing upon the previous 29 editorials/commentaries published in AAAJ. It also elucidates the field of
scholarship associated with AAAJ in 2016 as evidence of the patterning of recent research and publishing trends.
Findings – This paper identifies challenges confronting interdisciplinary researchers in the globalised
academic community. These include our obsession with theoretical engorgement and our adversarial rather
than cooperative approach to knowledge development. Furthermore, the authors argue that researchers must
reflect on their motivation, informing theories and values if they intend to contribute to practice, policy and a
wider societal good. Accounting researchers have a responsibility to go beyond observation, engaging in and
constructing a more equal and fair society.
Originality/value – This commentary reflects on developments in AAAJ and its community over three
decades. The authors also address the wider AAAJ community, including the Asia Pacific Interdisciplinary
Research in Accounting (APIRA) conference attendees, AAAJ special issue editors, the editorial board, ad hoc
reviewers, authors and supporters across AAAJ ’s 30 years.
Keywords : | Academic researchers, Accountancy profession, Interdisciplinary accounting, Accounting and auditing research, UNSPECIFIED |
---|---|
Journal or Publication Title: | Accounting, Auditing & Accountability Journal |
Volume: | 30 |
Number: | 1 |
Item Type: | Article |
Subjects: | Akuntansi |
Depositing User: | Gunawan Gunawan |
Date Deposited: | 30 Dec 2019 05:46 |
Last Modified: | 30 Dec 2019 05:46 |
URI: | https://repofeb.undip.ac.id/id/eprint/1186 |