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Reflections and projections

Author

Listed:
  • James Guthrie
  • Lee D. Parker

Abstract

Purpose - The purpose of this paper is to reflect on 30 years ofAccounting, Auditing & Accountability Journal(AAAJ), and contemplates the future. It makes a case for diversity, including a broad range of theories and research methodologies, as a defining feature ofAAAJ. As we have done since 1988 inAAAJ’s first editorial, we continue to urge interdisciplinary accounting researchers to undertake innovative research and be both original and creative, avoiding the narrow focus and detachment from society that is characteristic of globally pervasive North American economics-based accounting research. Design/methodology/approach - The paper employs an analysis and critique of trends in interdisciplinary research, drawing upon the previous 29 editorials/commentaries published inAAAJ. It also elucidates the field of scholarship associated withAAAJin 2016 as evidence of the patterning of recent research and publishing trends. Findings - This paper identifies challenges confronting interdisciplinary researchers in the globalised academic community. These include our obsession with theoretical engorgement and our adversarial rather than cooperative approach to knowledge development. Furthermore, the authors argue that researchers must reflect on their motivation, informing theories and values if they intend to contribute to practice, policy and a wider societal good. Accounting researchers have a responsibility to go beyond observation, engaging in and constructing a more equal and fair society. Originality/value - This commentary reflects on developments inAAAJand its community over three decades. The authors also address the widerAAAJcommunity, including the Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference attendees,AAAJspecial issue editors, the editorial board, ad hoc reviewers, authors and supporters acrossAAAJ’s 30 years.

Suggested Citation

  • James Guthrie & Lee D. Parker, 2017. "Reflections and projections," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(1), pages 2-17, January.
  • Handle: RePEc:eme:aaajpp:aaaj-11-2016-2781
    DOI: 10.1108/AAAJ-11-2016-2781
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    Citations

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    Cited by:

    1. Katherine Leanne Christ & Roger Leonard Burritt, 2019. "Implementation of sustainable development goals: The role for business academics," Australian Journal of Management, Australian School of Business, vol. 44(4), pages 571-593, November.
    2. Endenich, Christoph & Trapp, Rouven, 2018. "Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 4-23.
    3. Gendron, Yves, 2018. "On the elusive nature of critical (accounting) research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 1-12.
    4. Ferhat D. Zengul & Nurettin Oner & James D. Byrd & Arline Savage, 2021. "Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 468-501, September.
    5. Nazila Razi & Elizabeth More & Gensheng Shen, 2021. "Risk Implications for the Role of Budgets in Implementing Post-Acquisition Systems Integration Strategies," JRFM, MDPI, vol. 14(7), pages 1-24, July.
    6. Garry Carnegie & Lee Parker & Eva Tsahuridu, 2021. "It's 2020: What is Accounting Today?," Australian Accounting Review, CPA Australia, vol. 31(1), pages 65-73, March.
    7. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    8. Tucker, Basil P. & Tilt, Carol A., 2019. "‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).

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