Reflections and projections: 25 years of interdisciplinary perspectives on accounting, auditing and accountability research

James Guthrie, Lee D. Parker

Research output: Contribution to journalReview articleResearchpeer-review

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.

LanguageEnglish
Pages6-26
Number of pages21
JournalAccounting, Auditing & Accountability Journal
Volume25
Issue number1
DOIs
Publication statusPublished - 30 Dec 2011

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Auditing
Accountability
Patterning
Design methodology
Accounting profession
Accounting research
Empirical data
Research issues
Future directions
Economics

Cite this

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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.",
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Reflections and projections : 25 years of interdisciplinary perspectives on accounting, auditing and accountability research. / Guthrie, James; Parker, Lee D.

In: Accounting, Auditing & Accountability Journal, Vol. 25, No. 1, 30.12.2011, p. 6-26.

Research output: Contribution to journalReview articleResearchpeer-review

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