The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5 March…
Abstract
Purpose
The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5 March 2014. It celebrates Tony Lowe’s considerable direct contributions to accounting knowledge and, possibly more significantly, his indirect contribution through his enabling of a range of those associated with him at Sheffield to become scholars of distinction in their own right.
Design/methodology/approach
Publication review, personal reflections and argument.
Findings
Apart from providing insight into Tony Lowe's direct contribution to accounting knowledge through an analysis of a range of significant sole authored and joint authored publications, the paper gives rather more attention to his more indirect enabling contribution. In this regard it traces the development of initially the Management Control Association and subsequently the “Sheffield School” to Tony Lowe, clarifying the values that underlie these groups. It also clarifies how some of the key elements that have allowed the now global Interdisciplinary and Critical Perspectives on Accounting (ICPA) Project to exist and flourish are traceable to Tony Lowe and the “Sheffield School” he created.
Research limitations/implications
This paper provides an important historical analysis of the direct and indirect influence of a unique scholar on the beginnings and development of particularly the now global ICPA Project. This history is personal and maybe selective and possibly limited because of this but hopefully will encourage others to investigate the claims further.
Originality/value
The history of the ICPA Project has only partially been told before. This is another part of this history that has not been analysed before on which further work can build.
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This paper applies Bhabha’s concept of the third space to frame an understanding of Prem Sikka’s use of digital media to bridge the academic–activist binary. In doing this, the…
Abstract
Purpose
This paper applies Bhabha’s concept of the third space to frame an understanding of Prem Sikka’s use of digital media to bridge the academic–activist binary. In doing this, the paper makes two contributions. First, it conceptualises Sikka’s engagement, and second, through the lens of the third space, it analyses it to establish whether, in the era of the neoliberal corporatised university, public intervention has the potential to generate new perspectives and new knowledge.
Design/methodology/approach
Sikka’s articles and blogs for the period 20 February 2002 to 15 April 2020 were analysed using Leximancer, a textual analysis software programme that displays the output visually. A discriminant analysis was used to identify where each year of the study is situated in the overall semantic analysis. Netnography, the examination of archived published texts, was then used to analyse the responses by members of the public, academics, accountants and auditors, tax experts, policy makers and regulators to Sikka’s digital media engagement.
Findings
As a third space practitioner, Sikka has overcome some of the shortcomings associated with academic research to challenge the activities of professional accounting firms, regulatory bodies and multinational corporations. Through extending the boundaries of accounting and accountability, he has facilitated new radical alliances aiming to create a just and equitable society. The paper also finds that by opening up a third space of engagement, academic activists’ work can play an essential part in social transformation and emancipatory change framed in terms of social justice and equity.
Originality/value
This is one of the few papers to provide an in-depth examination of the activities of an accounting activist over twenty years.
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Hugh Willmott, Tony Puxty and David Cooper
Explores contributions to the process of organizing the interestsof professional labour through a study of the debate on the governanceof the Institute of Chartered Accountants in…
Abstract
Explores contributions to the process of organizing the interests of professional labour through a study of the debate on the governance of the Institute of Chartered Accountants in England and Wales. The Tricker and Wersley Reports have illuminated the tensions and contradictions associated with the organization and regulation of labour. Shows specifically that, by striving to secure and maintain their powers and privileges, “professional” associations are caught on the horns of their dual responsibility as “self‐interested” sellers of labour and as guardians of “the public interest”.
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S. Lawrence, M. Low and U. Sharma
The purpose of this paper is to understand why a professor of accounting uses the media to expose the failure/shortcomings of the accounting profession. Using Prem Sikka's…
Abstract
Purpose
The purpose of this paper is to understand why a professor of accounting uses the media to expose the failure/shortcomings of the accounting profession. Using Prem Sikka's writings, the paper argues that accounting communications have become distorted thereby failing to live up to their potential to contribute to the enhancement of social well‐being. The intention is to go beyond the media exposes and appreciate the underlying pursuit of fairness and justice in society.
Design/methodology/approach
The approach taken was journalistic in that it sought lots of direct quotations. Such quotations, both from the professor and the responses of his audience, are available through web sites. A telephone interview was conducted with the professor. The paper attempts to place his work in a social context by providing some personal background information.
Findings
Prem Sikka's media “blogs” bring forth strong reactions. He tends to polarise people. The purpose of his media releases is to generate opposing reactions in the pursuit of an open and democratic process. By focusing on the darker side of accounting practices, Prem Sikka highlights the political aspects of accounting as accounting language that may be considered as a language of fiction. He writes from the perspective of those who least benefit from current practices and against the powerful elites who benefit from current societal arrangements. His media articles have significant potential in facilitating change for best practices in accounting services to society in a manner that truly reflects the “public interest” that accountants as a professional group ascribe to. Whether this is realised depends on how counter accounts and critiques disseminated connect with common sense of people.
Originality/value
The originality is a derivative of Prem Sikka's work. The paper simply tries to understand and explain how Prem Sikka uses the media to hold accountants to account. It illustrates his unique ability to identify and confront the important issues surrounding accounting practice. It adds support to his challenge to accountants to engage with issues of fairness and justice in society. Analysis bringing out accounting's ambiguous and conflict‐enhancing functioning for the socio‐political order has been especially scarce. Such writings of Sikka challenges the status quo of accountants where their charters indicate that they are a professional group that have “public interest” as their key priority but which have been illustrated otherwise by Sikka's media accounts as “dark and secretive practices” that benefit only the privileged few.
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Prem Sikka, Hugh Willmott and Tony Puxty
In the UK and elsewhere, accounting vocabularies and practices havecome to permeate everyday life through their involvement in themanagement of hospitals, schools, universities…
Abstract
In the UK and elsewhere, accounting vocabularies and practices have come to permeate everyday life through their involvement in the management of hospitals, schools, universities, charities, trade unions, etc. This has been accompanied by an increase in the power of accountancy and the institutions of accountancy which increasingly function as quasi‐legislators. Such developments call for a (re)consideration of the role of accounting academics/intellectuals. Argues that, in a world where major business and professional interests are organized to advance sectional interests, to promote stereotyped images and to limit public debates, accounting academics/intellectuals have a responsibility to give visibility to such issues and thereby mobilize potentialities for gaining a fuller understanding of, and encouraging more democratic participation in, the design and operation of major social institutions. Suggests that, despite the constraints on academics, there are considerable opportunities to create, develop or become active in public policy debates through networks that comprise politicians, journalists, disaffected practitioners and concerned citizens – all of whom are potential allies in furthering a process in which accounting and its institutions are problematized and accounting professionals are rendered more accountable.
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Hugh Willmott, Tony Puxty and Prem Sikka
Amplifies and addresses a number of issues raised by Gray (1992) inhis review of the Fabian paper Accounting for Change: Proposals forReform of Audit and Accounting. It explores…
Abstract
Amplifies and addresses a number of issues raised by Gray (1992) in his review of the Fabian paper Accounting for Change: Proposals for Reform of Audit and Accounting. It explores the terrain of self‐reflection where the accounting academic struggles with the question of what it may mean in practice as well as in theory, to aspire to intellectual honesty and integrity. Argues that attention to the politics of scholarship is helpful in understanding the comparative novelty of Accounting for Change as well as the vocabulary that it adopts. Contends that Gray′s identification of inconsistency and loss of reason in Accounting for Change reflects a taken‐for‐granted commitment to a particular, monological concept of reason. Contrasts this with an alternative, dialogical conception of reason, arguing that the latter takes fuller account of the socially negotiated and consequential nature of communication.
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C. Richard Baker and Martin E. Persson
Accounting history has tended to ignore the accounting research enterprise, focusing instead on particular episodes or periods, such as histories of standards setting or histories…
Abstract
Accounting history has tended to ignore the accounting research enterprise, focusing instead on particular episodes or periods, such as histories of standards setting or histories of the accounting profession. In effect, methodological and theoretical differences within the accounting research discipline have so profoundly divided the discipline that researchers working in one area are relatively unable or unwilling to understand the key issues in other areas. This chapter seeks to shed some light on the greatest divide in accounting research: the divide between positive and critical accounting research. This chapter argues that both positive and critical accounting research can trace their origins to certain key figures who were doctoral students at the University of Chicago in the late 1960s and early 1970s. The chapter employs Foucault’s concept of genealogy to examine the origins of the positivist and critical paradigms in accounting research.
Jane Broadbent and Richard Laughlin
The Private Finance Initiative (PFI) is designed to introduce new resources into the national infrastructure. It introduces the idea that the public sector can provide services by…
Abstract
The Private Finance Initiative (PFI) is designed to introduce new resources into the national infrastructure. It introduces the idea that the public sector can provide services by purchasing them from the private sector rather than by direct provision. There have been considerable disagreements about how to account for these transactions. Key in this has been differences of view as to whether PFI transactions involve purchase of assets and thus whether the transaction should appear on the balance‐sheets of the public sector. This seemingly technical question has generated considerable debate and disagreements between the UK government and the Accounting Standards Board (ASB). Closer investigation into this disagreement demonstrates a range of alternative views and tensions. Describes and analyses these different views and the inter‐ and intra‐relationships and tensions between these parties using an interests‐based, political framework for this contextual analysis. Demonstrates how accounting standard setting, in cases such as accounting for PFI, if only analysed at the technical level, misses a range of social dynamics that are central to understanding the role of accounting in the development of society.
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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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James Guthrie and Lee D. Parker
This editorial reflects on 25 years of AAAJ and on the interdisciplinary accounting movement and its future direction. It emphasises the Editors' commitment to encouraging the…
Abstract
Purpose
This editorial reflects on 25 years of AAAJ and on the interdisciplinary accounting movement and its future direction. It emphasises the Editors' commitment to encouraging the application of a broad range of theories and research methodologies as well as their ongoing support for diversity as a defining feature of AAAJ. This includes the wider community, which includes the APIRA conference attendees, Special Issue editors and the many individuals who have all played an important part in AAAJ's 25 years. The Editors continue to urge interdisciplinary accounting researchers to undertake innovative research and be both original and creative, thereby avoiding a narrowness that is an increasing feature of North American economics based accounting research. The important role of academic researchers is highlighted in not simply observing, but also engaging in and constructing an enabling accounting. The purpose here is to reflect on the past and to look towards the future.
Design/methodology/approach
The paper employs a literature‐based analysis and critique. It also identifies via empirical data the field of scholarship associated with AAAJ and evidence of the patterning of recent publications.
Findings
This editorial draws together various themes in our previous AAAJ editorials and highlights milestones in the journey to our current position. It identifies various challenges that confront interdisciplinary researchers in the globalised academic community. It also points to the need for researchers to reflect on their motivation, informing theories and values to ensure that their academic endeavours are making a contribution to practice, policy and a wider societal good.
Practical implications
It is hoped the practical and research issues explored in this editorial will invoke more interdisciplinary perspectives on accounting and the accounting profession, and assist scholars in reflecting on their academic studies and potential challenges facing them.
Originality/value
This editorial reflects on the developments in AAAJ over the past 25 years and discusses various contributions. It also celebrates the top ten authors, topics, Special Issue editors, and the last ten AAAJ Best Paper awards.