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'In the aftermath of crisis: Reflections on the principles, values and significance of academic inquiry in accounting': Introduction

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  • Christopher Humphrey

Abstract

Through a select number of essays from leading accounting scholars, this special debating forum reflects on how the international academic accounting profession has responded in the aftermath of Enron and other recent corporate scandals. The presented combination of personal experiences and reflections of individuals working in North America, Australasia and Europe offers some intriguing insights of the nature of different educational arenas and the particular obligations that accounting educators must assume and respond to in the future. This introduction to the special debating forum explains its remit, summarises each individual contribution and analyses the main messages and implications to emerge from the forum.

Suggested Citation

  • Christopher Humphrey, 2005. "'In the aftermath of crisis: Reflections on the principles, values and significance of academic inquiry in accounting': Introduction," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 341-351.
    • Handle: RePEc:taf:euract:v:14:y:2005:i:2:p:341-351
    DOI: 10.1080/09638180500127585
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    References listed on IDEAS

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    1. Joel Amernic & Russell Craig, 2004. "Reform of Accounting Education in the Post‐Enron Era: Moving Accounting ‘Out of the Shadows’," Abacus, Accounting Foundation, University of Sydney, vol. 40(3), pages 342-378, October.
    2. Markus J. Milne, 2002. "The construction of journal quality: no engagement detected," Accounting Forum, Taylor & Francis Journals, vol. 26(1), pages 72-86, March.
    3. M.R. Mathews, 2001. "Whither (or Wither) Accounting Education in the New Millennium," Accounting Forum, Taylor & Francis Journals, vol. 25(4), pages 380-394, December.
    4. Russell Craig & Joel Amernic, 2002. "Accountability of accounting educators and the rhythm of the university: resistance strategies for postmodern blues," Accounting Education, Taylor & Francis Journals, vol. 11(2), pages 121-171.
    5. Revsine, Lawrence, 2002. "Enron: sad but inevitable," Journal of Accounting and Public Policy, Elsevier, vol. 21(2), pages 137-145.
    6. Hartwell Herring, 2003. "Conference address: the accounting education change movement in the United States," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 87-95.
    7. Richard Wilson, 2002. "Accounting education research: a retrospective over ten years with some pointers to the future," Accounting Education, Taylor & Francis Journals, vol. 11(4), pages 295-310.
    8. Howieson, Bryan, 2003. "Accounting practice in the new millennium: is accounting education ready to meet the challenge?," The British Accounting Review, Elsevier, vol. 35(2), pages 69-103.
    9. Ferguson, John & Collison, David & Power, David & Stevenson, Lorna, 2005. "What are recommended accounting textbooks teaching students about corporate stakeholders?," The British Accounting Review, Elsevier, vol. 37(1), pages 23-46.
    10. C. Richard Baker, 2001. "Whether there is an Accounting Profession? A Commentary on “Whither (or Wither) Accounting Education in the New Millennium” by M.R. Mathews," Accounting Forum, Taylor & Francis Journals, vol. 25(4), pages 402-404, December.
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    Cited by:

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    2. François Brouard & Merridee Bujaki & Sylvain Durocher & Leighann C. Neilson, 2017. "Professional Accountants’ Identity Formation: An Integrative Framework," Journal of Business Ethics, Springer, vol. 142(2), pages 225-238, May.
    3. Lee D. Parker, 2007. "Professionalisation and UK Accounting Education: Academic and Professional Complicity - A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence'," Accounting Education, Taylor & Francis Journals, vol. 16(1), pages 43-46.
    4. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    5. Matthias Meyer & Utz Schäffer & Markus Gmür, 2008. "Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004," Schmalenbach Journal of Business Research, Springer, vol. 60(2), pages 153-181, March.
    6. Marisa Agostini & Giovanni Favero, 2012. "Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp," Working Papers 12, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, revised Mar 2013.
    7. Gebreiter, Florian, 2022. "A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    8. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.

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