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Article
Publication date: 7 February 2014

Prof Kerry Jacobs

1065

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Accounting, Auditing & Accountability Journal, vol. 27 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 4 June 2018

342

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Journal of Accounting & Organizational Change, vol. 14 no. 2
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 15 January 2019

James Guthrie, Lee D. Parker, John Dumay and Markus J. Milne

The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic…

3968

Abstract

Purpose

The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic publishing, metrics for determining research quality and the possible impacts on accounting scholars. These are considered in relation to the core values of interdisciplinary accounting research ‒ that is, the pursuit of novel, rigorous, significant and authentic research motivated by a passion for scholarship, curiosity and solving wicked problems. The impact of changing journal rankings and research citation metrics on the traditional and highly valued role of the accounting academic is further considered. In this setting, the paper also provides a summary of the journal’s activities for 2018, and in the future.

Design/methodology/approach

Drawing on contemporary data sets, the paper illustrates the increasingly diverse and confusing array of “evidence” brought to bear on the question of the relative quality of accounting research. Commercial products used to rate and rank journals, and judge the academic impact of individual scholars and their papers not only offer insight and visibility, but also have the potential to misinform scholars and their assessors.

Findings

In the move from simple journal ranking lists to big data and citations, and increasingly to concerns with impact and engagement, the authors identify several challenges facing academics and administrators alike. The individual academic and his or her contribution to scholarship are increasingly marginalised in the name of discipline, faculty and institutional performance. A growing university performance management culture within, for example, the UK and Australasia, has reached a stage in the past decade where publication and citation metrics are driving allocations of travel grants, research grants, promotions and appointments. With an expanded range of available metrics and products to judge their worth, or have it judged for them, scholars need to be increasingly informed of the nuanced or not-so-nuanced uses to which these measurement systems will be put. Narrow, restricted and opaque peer-based sources such as journal ranking lists are now being challenged by more transparent citation-based sources.

Practical implications

The issues addressed in this commentary offer a critical understanding of contemporary metrics and measurement in determining the quality of interdisciplinary accounting research. Scholars are urged to reflect upon the challenges they face in a rapidly moving context. Individuals are increasingly under pressure to seek out preferred publication outlets, developing and curating a personal citation profile. Yet such extrinsic outcomes may come at the cost of the core values that motivate the interdisciplinary scholar and research.

Originality/value

This paper provides a forward-looking focus on the critical role of academics in interdisciplinary accounting research.

Details

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

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Article
Publication date: 1 January 2007

430

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Managerial Auditing Journal, vol. 22 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 5 January 2010

Lee D. Parker and James Guthrie

The purpose of this paper is to consider the role of the business school now and in the future.

3229

Abstract

Purpose

The purpose of this paper is to consider the role of the business school now and in the future.

Design/methodology/approach

The paper takes the form of an editorial review and argument.

Findings

The paper acknowledges the impact of globalization and “marketization” on business schools.

Research limitations/implications

The editorial offers scope for accounting academics to engage with the university and protect against business school corporatization and/or privatization. This is an important issue in higher education, not only in Australia, but internationally.

Originality/value

The paper provides important empirical data and research information to scholars in the interdisciplinary accounting field of research about the future for business schools.

Details

Accounting, Auditing & Accountability Journal, vol. 23 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 30 October 2019

Sanjaya Chinthana Kuruppu and Sumit Lodhia

The purpose of this paper is to examine the concept of accountability as it relates to a non-governmental organisation (NGO) evolving through a period of considerable change in…

1616

Abstract

Purpose

The purpose of this paper is to examine the concept of accountability as it relates to a non-governmental organisation (NGO) evolving through a period of considerable change in Sri Lanka.

Design/methodology/approach

An in-depth single case study of a large NGO working in Sri Lanka is presented. Data collection involved conducting semi-structured interviews with a range of NGO employees and stakeholders, undertaking participant and non-participant observation and document analysis.

Findings

This paper shows how accountability is a contested notion that is shaped by struggles among stakeholders within a field. The authors explore how the “widespread field” consisting of the aid context in Sri Lanka and internationally is rapidly shifting. This creates unique pressures within the “restricted field” of the case NGO and its constituents. These pressures are manifested in the contest between the different capitals held by various stakeholders to shape the NGO. The nature of access to these capitals is important in the way that the NGO is shaped by external forces, and also by the individuals within it.

Research limitations/implications

This study adds fresh perspective to the growing body of work in NGO accountability. The paper highlights the tensions NGOs face through a holistic application of a Bourdieusian conceptual framework. The authors show how the habitus of the organisation is shaped in such a way that conceptions of accountability were captured by powerful external and internal constituencies. Ultimately, the nature of an organisation’s agency is questioned.

Practical implications

The authors present a more nuanced understanding of forces which shape accountability in an NGO setting which is of practical relevance to NGOs and their stakeholders. The authors highlight the struggle for an NGO to maintain its agency through resisting external forces that impact on its operations.

Originality/value

This study presents a comprehensive and holistic application of Bourdieu’s concepts and their interactions in an organisational setting. The struggle to harness various forms of capital in the field, shapes doxa and the habitus of NGO actors, illuminating the role of symbolic violence in the creation of an organisational identity.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 17 December 2018

Paul D. Ahn and Kerry Jacobs

The purpose of this paper is to explore how an accounting association and its key members define, control, and claim their knowledge; adopt a closure and/or openness policy to…

1551

Abstract

Purpose

The purpose of this paper is to explore how an accounting association and its key members define, control, and claim their knowledge; adopt a closure and/or openness policy to enhance their status/influence; and respond to structural/institutional forces from international organisations and/or the state in a particular historical context, such as a globalised/neo-liberalised setting.

Design/methodology/approach

The authors draw on Pierre Bourdieu’s theoretical tools (field, capital, habitus, and doxa) to understand how public sector accrual accounting was defined, and how the Korean Association for Government Accounting was formed and represented as a group with public sector accounting expertise. The research context was the implementation of accrual accounting in South Korea between 1997/1998, when the Asian financial crisis broke out, and 2006/2007, when accrual accounting was enforced by legislation. The authors interviewed social actors recognised as public sector accounting experts, in addition to examining related documents such as articles in academic journals, newsletters, invitations, membership forms, newspaper articles, and curricula vitae.

Findings

The authors found that the key founders of KAGA included some public administration professors, who advocated public sector accrual accounting via civil society groups immediately after Korea applied to the International Monetary Fund for bailout loans and a new government was formed in 1997/1998. In conjunction with public servants, they defined and designed public sector accrual accounting as a measure of public sector reform and as a part of the broader government budget process, rather than as an accounting initiative. They also co-opted accounting professors and CPA-qualified accountants through their personal connections, based on shared educational backgrounds, to represent the association as a public sector accounting experts’ group.

Originality/value

These findings suggest that the study of the accounting profession cannot be restricted to a focus on professional accounting associations and that accounting knowledge can be acquired by non-accountants. Therefore, the authors argue that the relationship between accounting knowledge, institutional forms, and key actors’ strategies is rich and multifaceted.

Details

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

Keywords

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Article
Publication date: 17 September 2019

Paul D. Ahn and Kerry Jacobs

The purpose of this paper is to understand how and why accountants who moved from accounting firms to public service adapted their identities to reduce insecurity. The literature…

741

Abstract

Purpose

The purpose of this paper is to understand how and why accountants who moved from accounting firms to public service adapted their identities to reduce insecurity. The literature on accountant identity highlights insecurity caused by promotion criterion to partnership, which requires accountants to win new work for their employers and leads to overtime, as a serious problem which has permeated the accounting profession. However, there have been few studies that explore whether accountants who moved to the public service, where they have stronger job security and can enjoy work-life balance, have resolved the insecurity problem, although a neoliberalism turn accompanied by New Public Management-style reforms has increased the number of accountants in public service. Therefore, the authors of the current study aim to fill this gap in the literature by exploring the identity transitions of South Korean (hereafter Korean) accountants who joined the public service.

Design/methodology/approach

The authors theorise the nature of the process of identity adaptation with conceptual tools from Pierre Bourdieu, such as habitus and capital, and examine whether the accountants took a “vision-of-division” or a “di-vision” strategy in the public service to secure their identity. For this purpose, the authors interviewed accountants and their non-accountant colleagues, and investigated other written sources, such as newspaper articles and business cards.

Findings

The authors found that Korean accountants in Big-4 firms dealt with the same insecurity issues as accountants in western countries and perceived public service as an attractive alternative to remove this insecurity. However, accountants who joined the public service found themselves confronted with different types of problems, such as accounting/costing work being regarded as demeaning, which made their identity insecure. Therefore, some accountants took a di-vision strategy that makes the difference between themselves and typical public servants less visible by avoiding accounting/costing work, using bureaucratic designations and de-emphasising their accounting credentials. Accountants took this strategy because the symbolic value of their accountancy qualifications grew weaker over time, due to the increase in the number of qualified accountants, and because the public service field valued bureaucratic habitus and capital more highly than those of the accountants.

Originality/value

From a methodological aspect, the authors collected participants’ business cards and analysed which designations/credentials they chose in order to create a certain perception. This analysis helped the authors understand how accountants work on their identity by de-emphasising accounting credentials to secure their identity in an organisational field. In a theoretical dimension, the current study argues that the symbolic capital of accounting credentials is dependent on the organisational and social context in line with Bourdieu, and, contrary to Bourdieu, on the supply and demand in the professional labour market.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 8
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 21 February 2022

Wilson Ozuem, Kerry Howell and Geoff Lancaster

The concept of integrated marketing communications (IMC) was developed in the 1990s and has gained significant interest from academics and practitioners, yet it is seldom achieved…

1910

Abstract

Purpose

The concept of integrated marketing communications (IMC) was developed in the 1990s and has gained significant interest from academics and practitioners, yet it is seldom achieved in practice. The purpose of this paper is to investigate the reasons behind this assertion.

Design/methodology/approach

Knowledge needed for this study was generated from a case study of a global company, operating a decentralized organizational structure in the health-care industry.

Findings

Thirty semi-structured interviews were performed with marketing employees and management. This paper contributes to facilitating marketing communications by developing a conceptual model using strategic guiding principles to align marketing communication activities.

Research limitations/implications

Thematic analysis generated three integration areas: efficiency, consistency and relationship.

Practical implications

The information generated from this research paper should assist managers when attempting to implement an integrated approach to marketing communications.

Social implications

As IMC is intertwined with the concept of strategy, if it is implemented as a strategic process; similar social influences are relevant for strategic IMC implementation.

Originality/value

This paper contributes to facilitating marketing communications by developing a conceptual model using strategic guiding principles to align marketing communication activities.

Details

Qualitative Market Research: An International Journal, vol. 25 no. 2
Type: Research Article
ISSN: 1352-2752

Keywords

Available. Open Access. Open Access
Article
Publication date: 15 December 2007

John C. Ricketts, Kerry Priest and Ben Lastly

The purpose of this study was to assess the leadership practices or behaviors of FFA members participating in a leadership development workshop known as the Success Conference in…

31

Abstract

The purpose of this study was to assess the leadership practices or behaviors of FFA members participating in a leadership development workshop known as the Success Conference in Georgia. Leadership practices were determined using the Student Leadership Practices Inventory (LPI) (Kouzes & Posner, 1998). While success conference participants scored the highest on encouraging the heart (M = 23.77; SD = 4.18) and enabling others to act (M = 23.75; SD = 4.40), placing Georgia FFA members participating in the Success Conference at approximately the 45th and 35th percentile respectively for all Student LPI scores, this was slightly below Kouzes’ and Posner’s (1998) normative data for high school students. It is recommended that future leadership development opportunities focus on activities that foster collaboration, strengthen others, recognize the contributions of others, and celebrate team accomplishments.

Details

Journal of Leadership Education, vol. 6 no. 1
Type: Research Article
ISSN: 1552-9045

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