Into the light and engagement

Two decades of interdisciplinary perspectives on accounting, auditing and accountability research

Markus Milne, James Guthrie, Lee Parker

Research output: Contribution to journalArticle

11 Citations (Scopus)


Purpose – This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part served to celebrate 20 years of AAAJ. The important role of academic researchers is highlighted in not simply observing, but also in engaging in and constructing an enabling accounting. The contribution of scholarly research to knowledgeable debates about an enabling accounting for society and the sustainability of the planet is discussed. Design/methodology/approach – The paper employs a literature-based analysis and critique. The paper is primarily a discussion paper. Findings – This editorial draws together the themes of papers in this AAAJ special issue, which point to the need for researchers to reflect on their motivation, use of theory and values to ensure that academic work is making a genuine contribution. Research limitations/implications – The practical and research issues explored in this, and the other papers, in this special theme section, it is hoped, will invoke more critical perspectives on accountancy, assist scholars in theory development and application, and influence growth in reflective academic studies in this area. Originality/value – This editorial discusses the contributions to this AAAJ special issue.

Original languageEnglish
Pages (from-to)117-128
Number of pages12
JournalAccounting, Auditing and Accountability Journal
Issue number2
Publication statusPublished - 15 Feb 2008
Externally publishedYes


  • Accounting history
  • Auditing
  • Management accounting
  • Public sector organizations
  • Social accounting
  • Strategic management

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