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Expanding upon the special issue entitled “The special issue: AAAJ and research innovation”, published in 2012, this introduction to the second special issue of the genre is concerned with selected thematic special issues of AAAJ appearing during the second decade of publication from 1998 to 2007. The paper explores research innovation by means of the thematic issues addressed from this decade.

This paper provides a background to this special issue and an outline of the articles included. The issue features seven retrospective/prospective articles written by the guest editors of special thematic issues published during 1998 to 2007, supplemented where appropriate by other co-authors or, in one instance, by a new author team.

The guest editors and other contributing authors sought to identify and discuss the progression of each field since the AAAJ special issue was published, and to assess the impacts of the special issues to this progression, and to propose future research developments in the designated fields.

This commentary on articles published is no substitute for carefully reading these contributions. The papers provide a comprehensive review of key developments in the literature until most recently and explore the opportunities for further innovative interdisciplinary accounting research.

This AAAJ special issue, and the earlier 2012 prototype, constitute a different approach to producing special issues, where the original special issues are revisited with a view to assessing research trends and impacts and to identifying research developments which are ripe for pursuing in each of these interdisciplinary accounting fields.

The purpose of this paper is to contribute to the sociology‐of‐science type of accounting literature, addressing how accounting knowledge is established, advanced and extended.

The research question is answered through the example of research into linkages between accounting and religion. Adopting an actor‐network theory (ANT) approach, the paper follows the actors involved in the construction of accounting as an academic discipline through the controversies in which they engage to develop knowledge.

The paper reveals that accounting knowledge is established, advanced and developed through the ongoing mobilisation of nonhumans (journals) who can enrol other humans and nonhumans. It shows that knowledge advancement, establishment and development is more contingent on network breadth than on research paradigms, which appear as side‐effects of positioning vis‐à‐vis a community.

The originality of this paper is twofold. First, ANT is applied to accounting knowledge, whereas the accounting literature applies it to the spread of management accounting ideas, methods and practices. Second, an original methodology for data collection is developed by inviting authors from the network to give a reflexive account of their writings at the time they joined the network. Well diffused in sociology and philosophy, such an approach is, albeit, original in accounting research.

The purpose of this paper is to reflect a critical perspective drawing from phenomenology, especially informed by a reading of Heidegger, to enhance and extend appreciation of the need to question accounting’s meaning or delineation and how research might be undertaken into the accounting phenomenon and related areas.

To illustrate and clarify argumentation in terms of accounting mobilization and the domain of accounting research, the mainstream and strongly positivistic accounting perspective adopted in the USA is critically assessed. At the same time, the authors elaborate how much of interpretive research (including much of that labeled critical) is also lacking in terms of the perspective articulated here.

The paper stresses the case for questioning the taken-for-granted and conventional. It promotes reflexivity, cautious pragmatism, attentiveness to the value of the existing, responsibility to difference and otherness and openness to new possibilities as part of a deeper critical orientation.

The paper draws from phenomenology, especially in Heideggerian terms to open-up new conversational domain to debate accounting.

Using socio-legal research on arrests and the criminal justice system, this paper contests the implicit argument in recent research on repression that arrests are “softer” than police violence. Specifically, the paper explores the physical conditions of arrest and detention, and the extent to which arrests initiate costly interactions with the legal system that punish defendants before they are even tried (or even if charges are later dropped). Using data on arrests and police practices from mine strikes in Arizona from the early 1980s and data on arrests and police practices during urban riots in the 1960s, the paper: (1) discusses the physical realities of arrest and detention; (2) outlines the array of costs that arrests impose on protesters; (3) discusses the implications of biased policing on that set of costs; and (4) examines the costs associated with mass arrests. The paper concludes this empirical analysis by questioning the commensurability of arrests with other forms of police action, including violence, against protesters.

Using an external examiner in an institution is not a new phenomenon; the evidence of having an outsider to scrutinize the quality control process has been prevalent since the 1800s. However, the concept has undergone considerable changes and has been subjected to mounting criticism and validity of the process. There are several challenges that are faced by institutions in recruiting and defining the role of external examiners and the assumption that they are assessment literate. Universities are engaged in safeguarding the procedure, and at the same time, enhancing the quality standards. Researchers have been collaborating to create best practices and working on key developments that would ensure that degree standards are maintained in higher education. There is no “one size fits all” guidelines, but hiring an external examiner with the view to safeguarding academic quality is the prevalent norm across the globe. The book on the role of external examiners put forth such challenges and best practices by academia in various parts of the world. Authors have written about how to mitigate disadvantages and how to create opportunities without compromising the quality assurance process. International standards have been discussed with the view to make external examining a rigorous process that is fair, reliable and consistent.

The purpose of this paper is to analyse justifications for, and accounting’s role in, arguments for and against the living wage.

A systematic content analysis of arguments made for and against the living wage in a range of secondary data sources is conducted. Boltanski and Thévenot’s typology of “orders of worth” provides the framework for analysis.

Arguments for a living wage are found to draw on a range of orders of worth. These arguments hold that while market signals have a valid role in informing wage decisions, such decisions should also take into account the civic order’s emphasis on collective outcomes, the industrial order’s emphasis on long-term organisational performance, and an emphasis on the inherent dignity of the human worker drawn from the domestic and inspired orders. Business arguments against a living wage hold that the current weight given to the tests and objectives of the market order is optimal and that a living wage would undermine firm competitiveness and, ultimately, collective well-being. Justifications of existing low-wage practices are shown to be reflected in, and naturalised by, accounting discourses and practices.

This study contributes to the emergent literature on the relationship between accounting and inequality. It elucidates accounting’s role in supporting the market order of worth and thus the stabilisation and perpetuation of income inequalities. Its analysis of the orders of worth invoked by those calling for a living wage contribute to the task of imagining and constructing an alternative, more equitable, accounting discourse and practice.