Ken McPhail, Tim Gorringe and Rob Gray
To introduce the three papers in the special section, an overflow from a recent special issue of the journal.
Abstract
Purpose
To introduce the three papers in the special section, an overflow from a recent special issue of the journal.
Design/methodology/approach
Provides a brief review of the papers.
Findings
The three papers focus on a common concern: the sacred secular dichotomy that has been employed in studies of accounting in religious organisations.
Originality/value
This introduction focuses on papers that encourage interdisciplinary research in accounting that draws specifically on theological insights.
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Ken McPhail, Tim Gorringe and Rob Gray
Presents an introduction to the articles in “Theological perspectives in accounting”, a special issue with the objectives of exploring whether a theological take on accounting is…
Abstract
Presents an introduction to the articles in “Theological perspectives in accounting”, a special issue with the objectives of exploring whether a theological take on accounting is possible and if so, beginning an investigation into the insights that might be gained from a Judeo‐Christian reading of accounting in particular. Briefly outlines the initial motivations in undertaking the editorship of this special issue.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Originality/value
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.
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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…
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.
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The paper explores the rapidly changing environment affecting universities and their research communities. It sets out to explore the effect of university corporatisation on…
Abstract
Purpose
The paper explores the rapidly changing environment affecting universities and their research communities. It sets out to explore the effect of university corporatisation on research and teaching, and aims to identify likely coping strategies for researchers. The role of AAAJ in supporting research in this turbulent environment is then considered.
Design/methodology/approach
The paper employs a literature‐based analysis, critique and argument. The paper's scope includes the teaching and research by academic scholars in a corporate university environment.
Findings
Universities and their research are increasingly becoming revenue‐seeking, market driven corporatised university tools. Researchers are increasingly subject to pressures to accept higher workloads, pursue aggressive revenue targets, and to conduct and publish research that fits management imposed key performance indicators. This leads to a packaging and commodification of research with a short term, status‐seeking and fund‐raising emphasis.
Research limitations/implications
Scholars need innovative but disciplined approaches to coping with such pressures in order to maintain pursuit of path‐breaking and significant additions to knowledge.
Practical implications
Personal values and commitment by individual scholars, as well as scholarly networks and support mechanisms will be the long‐term key to future research of value to the community.
Originality/value
The paper alerts researchers to the impact on their work on current institutional, economic and political forces surrounding universities, and highlights the consequent corporatisation and commercialisation of universities. It offers a realistic assessment of the current research environment and reinforces the need for individual researcher reassessments and strategies.
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The paper seeks to explore the ongoing development of an array of interdisciplinary specialist research areas in the accounting research community and its literature. It sets out…
Abstract
Purpose
The paper seeks to explore the ongoing development of an array of interdisciplinary specialist research areas in the accounting research community and its literature. It sets out to explore developments over the last 25 years with the aim to identify a number of important trends for the accounting scholarly community and to consider the role of AAAJ and various interdisciplinary accounting conferences and other journals.
Design/methodology/approach
This paper employs a literature‐based analysis, critique and argument. The paper's scope includes the trend towards specialisation by interdisciplinary accounting scholars in a contemporary context, where mainstream technical accounting research has privileged positivist research.
Findings
In sharp contrast with the successful emergence of interdisciplinary research in the 1980s, a trend towards at least a proportion of specialist research groupings is now seen, such as accounting historians, opting to retreat behind closed doors. Some researchers are increasingly exhibiting a trend towards seeking their own company focusing on attending only their specialised conferences, and publishing their work in their special interest journal. This carries a risk of retreating from engagement with the broader and particularly interdisciplinary accounting research community outside their own specialised confines. This could lead to fragmentation and fellow specialist researchers are invited to return to “the coming‐out parade” and re‐engage with the wider scholarly community.
Research limitations/implications
Accounting scholars not only need to engage with their interdisciplinary specialised research areas, but also should connect with the wider scholarly community in order to maintain the pursuit of significant contribution to knowledge.
Practical implications
The paper focuses on personal values of accounting academic scholars as well as the importance of specialised and more generalised interdisciplinary research scholarly groups.
Originality/value
The paper alerts researchers to significant issues associated with the retreat into specialised groups and scholarly activities. It offers a practical illustration of a 25‐year history of accounting history research and calls for the coming‐out of accounting scholars from specialist groups to an engagement with the broader accounting interdisciplinary research community.
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This special “Anbar Abstracts” issue of the Journal of Management in Medicine is split into six sections covering abstracts under the following headings: General Management;…
Abstract
This special “Anbar Abstracts” issue of the Journal of Management in Medicine is split into six sections covering abstracts under the following headings: General Management; Personnel and Training; Quality in Health Care; Health Care Marketing; Financial Management; Information Technology.