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Article
Publication date: 16 October 2017

Garry D. Carnegie and Christopher J. Napier

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international…

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Abstract

Purpose

The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.

Design/methodology/approach

The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.

Findings

The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.

Research limitations/implications

The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.

Originality/value

The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 8
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 1 December 2014

Darlene Ciuffetelli Parker

This chapter explores literacy narratives as a narrative inquiry approach used in a Canadian education foundation course which focuses on story and experience as told and retold…

Abstract

This chapter explores literacy narratives as a narrative inquiry approach used in a Canadian education foundation course which focuses on story and experience as told and retold through letter-writing correspondence among teacher candidates. The process is illustrated in the chapter through a literacy narrative exemplar. The 3R framework developed by the author in her research program on poverty and education was applied to teacher candidates’ narrative ways of excavating storied experiences and assumptions in schooling. The 3R framework helps teacher candidates deconstruct their literacy narrative correspondences in order to avoid ‘hardening’ into their lived storied experiences as they work through the framework of: narrative reveal to help them excavate unconscious assumptions that surface in their writing; narrative revelation to show how they can interrogate further their own (sometimes biased) experiences, and; narrative reformation to show how prospective teachers can begin to transform teacher knowledge through awakened new narratives. Literacy narratives, as a curriculum making pedagogy to deconstruct formally and informally using personal educative experiences, readings from the course, and usage of the 3R framework, is a pedagogical example of social justice that gives dignity, respect, and perspective in order to reframe thinking about diverse issues in teaching and teacher education.

Details

International Teacher Education: Promising Pedagogies (Part A)
Type: Book
ISBN: 978-1-78441-136-7

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Book part
Publication date: 20 June 2017

David Shinar

Abstract

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Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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Book part
Publication date: 5 October 2007

David Shinar

Abstract

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Traffic Safety and Human Behavior
Type: Book
ISBN: 978-0-08-045029-2

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Abstract

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Applying Maximum Entropy to Econometric Problems
Type: Book
ISBN: 978-0-76230-187-4

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Abstract

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Identity in the Public Sector
Type: Book
ISBN: 978-1-83753-594-1

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Article
Publication date: 29 November 2018

Lee D. Parker, Kerry Jacobs and Jana Schmitz

In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of…

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Abstract

Purpose

In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice.

Design/methodology/approach

The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed.

Findings

Performance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public.

Research limitations/implications

PA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence.

Social implications

As an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest.

Originality/value

Performance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 23 July 2020

Lee D. Parker

This study aims to critically evaluate the COVID-19 and future post-COVID-19 impacts on office design, location and functioning with respect to government and community…

11867

Abstract

Purpose

This study aims to critically evaluate the COVID-19 and future post-COVID-19 impacts on office design, location and functioning with respect to government and community occupational health and safety expectations. It aims to assess how office efficiency and cost control agendas intersect with corporate social accountability.

Design/methodology/approach

Theoretically informed by governmentality and social accountability through action, it thematically examines research literature and Web-based professional and business reports. It undertakes a timely analysis of historical office trends and emerging practice discourse during the COVID-19 global pandemic's early phase.

Findings

COVID-19 has induced a transition to teleworking, impending office design and configuration reversals and office working protocol re-engineering. Management strategies reflect prioritisation choices between occupational health and safety versus financial returns. Beyond formal accountability reports, office management strategy and rationales will become physically observable and accountable to office staff and other parties.

Research limitations/implications

Future research must determine the balance of office change strategies employed and their evident focus on occupational health and safety or cost control and financial returns. Further investigation can reveal the relationship between formal reporting and observed activities.

Practical implications

Organisations face strategic decisions concerning both their balancing of employee and public health and safety against capital expenditure and operation cost commitments to COVID-19 transmission prevention. They also face strategic accountability decisions as to the visibility and correspondence between their observable actions and their formal social responsibility reporting.

Social implications

Organisations have continued scientific management office cost reduction strategies under the guise of innovative office designs. This historic trend will be tested by a pandemic, which calls for control of its spread, including radical changes to the office at potentially significant cost.

Originality/value

This paper presents one of few office studies in the accounting research literature, recognising it as central to contemporary organisational functioning and revealing the office cost control tradition as a challenge for employee and community health and safety.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 8
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 24 June 2019

Basil P. Tucker and Lee D. Parker

The purpose of this paper is to empirically investigate the issue of research relevance from the frame of reference of university leaders. Its specific aim is to gain insights…

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Abstract

Purpose

The purpose of this paper is to empirically investigate the issue of research relevance from the frame of reference of university leaders. Its specific aim is to gain insights into how “relevance” is conceptualised, and the underlying assumptions upon which such conceptualizations are based.

Design/methodology/approach

Adopting an inductive approach, the study collects and analyses data from semi-structured interviews with 31 senior research-related university leaders, and archival sources in five Australian universities.

Findings

Research relevance is primarily viewed as a means of responding to government and political imperatives, as a pathway to ensuring university legitimacy, and as a means of generating further resources. The authors apply this understanding to develop a framework that adopts a nuanced view of relevance, reflecting what is driving research, and to whom research is principally targeted.

Research limitations/implications

The evidence-base upon which the study is based represents a relatively small number of university leaders of Australian universities. Moreover, restricting the investigation to a few senior hierarchical levels nonetheless offers insights into high level organisational drivers hitherto neglected in the accounting research literature on university strategy, governance and accountability. While not addressing perceptions across the university population, this study focusses on and unpacks the social construction of relevance of this select group as research policy makers.

Originality/value

As one of the few empirically informed investigations exploring the issue of research relevance from the perspective of university leaders, this study provides insights rather than “answers”. Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 6
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 December 2005

Lee D. Parker and Philip Ritson

The management profession has a long and well‐documented history adopting and abandoning “fads” promulgated by a series of thinkers, practitioners, and opinion leaders who enjoy a…

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Abstract

Purpose

The management profession has a long and well‐documented history adopting and abandoning “fads” promulgated by a series of thinkers, practitioners, and opinion leaders who enjoy a “guru” like status. The purpose of this paper shows that stereotyping contributes to the existence of this guru‐fad phenomenon.

Design/methodology/approach

The paper examines the characteristics of both management fads and the phenomenon of stereotyping with reference to two leading historical management practitioners and thinkers, Henri Fayol and Mary Parker Follett.

Findings

Drawing on the examples of Mary Parker Follett and Henri Fayol, it argues that the influence exerted by other management gurus and fads, such as Frederick Winslow Taylor's Scientific Management and Elton Mayo's Human Relations Movement, gave rise to a stereotyped view of both Follett and Fayol's work that prevented an accurate appraisal of their ideas.

Research limitations/implications

In addition, this paper notes that, while Follett and Fayol exhibited an extraordinary capacity to identify the very issues that have spawned many subsequent management fads, the contemporary management discipline's approach to both thinkers is quite different. While Follett has escaped her earlier stereotypes, allowing management thinkers a new opportunity to re‐assess her work and value its contemporary relevance, Fayol remains misclassified as a European Taylorist who has little to offer the contemporary management practitioner.

Originality/value

This paper provides an interesting insight into the characteristics of both management fads and the phenomenon of stereotyping.

Details

Management Decision, vol. 43 no. 10
Type: Research Article
ISSN: 0025-1747

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