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Measurement and assessment of accounting research, impact and engagement

Brendan Thomas O'Connell (School of Accounting, Information Systems and Supply Chain, RMIT University, Melbourne, Australia)
Paul De Lange (University of Tasmania, Hobart, Australia)
Ann Martin-Sardesai (School of Business and Law, Central Queensland University, Sydney, Australia)
Gloria Agyemang (Department of Management, Royal Holloway, Egham, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 15 June 2020

Issue publication date: 8 October 2020

881

Abstract

Purpose

The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring measurement and assessment of accounting research, impact and engagement. This paper also provides an overview of the other papers presented in this AAAJ Special Issue and draws from their findings to scope out future impactful research opportunities in this area.

Design/methodology/approach

Consists of a review and examination of the prior literature and the other papers published in this AAAJ Special Issue.

Findings

The paper identifies and summarises three key research themes in the extant literature: research productivity of accounting academics; the rise of the “Corporate University” and commodification of research; and, the benefits and limitations of Research Assessment Exercises. It draws upon work within these research themes to set out four broad areas for future impactful research.

Research limitations/implications

The value of this paper rests with collating and synthesising several important research themes on the nature and impact of measurement and assessment of accounting research, impact and engagement, and in prompting future extensions of this work through setting out areas for further innovative research in the area.

Practical implications

The research examined in this paper and the future research avenues proposed are highly relevant to university academics, administrators and regulators/policymakers. They also offer important insights into matters of accounting measurement, accountability, and control more generally.

Originality/value

This paper adds to vibrant existing streams of research in the area by bringing together authors from different areas of accounting research for this AAAJ Special Issue. In scoping out an agenda for impactful research in the nature and impact of measurement and assessment of accounting research, impact and engagement, this paper also draws attention to underexplored issues pertaining to areas such as the “lived experience” of academics in the corporatised university and envisioning what a future “optimal” system of measurement and assessment of research quality might look like?

Keywords

Acknowledgements

The authors thank the Founding Joint Editors of AAAJ, James Guthrie and Lee Parker, for their inspiration and support as the authors developed this Special Issue. They also thank Emeritus Professor Garry Carnegie for his detailed comments on an earlier draft of this introduction to the Special Issue. The authors thank the many scholars who submitted papers in response to the Call for Papers and particularly thank the contributors of accepted papers published in this Special Issue for their commitment to making this project such a fulfilling and worthwhile endeavour. Appreciation is expressed to all those who graciously gave up their time to provide constructive, insightful, and timely advice to both the contributors and the authors as reviewers for the Special Issue. Finally, the authors offer sincere gratitude to the anonymous reviewers assigned to this introductory paper for their comments and feedback.This paper forms part of the special section “Measurement and assessment of accounting research, impact and engagement”, guest edited by Brendan O’Connell, Gloria Agyemang, Paul Delange and Ann Sardesai.

Citation

O'Connell, B.T., De Lange, P., Martin-Sardesai, A. and Agyemang, G. (2020), "Measurement and assessment of accounting research, impact and engagement", Accounting, Auditing & Accountability Journal, Vol. 33 No. 6, pp. 1177-1192. https://doi.org/10.1108/AAAJ-05-2020-4560

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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