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Reflections and projections 25 years of interdisciplinary perspectives on accounting, auditing and accountability research
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.
Keywords Interdisciplinary accounting, Accountancy profession, Academic researchers,Accounting research, Auditing
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