Purpose – This paper aims to discuss the question of how the possible gaps between academic and practical accounting research can be reduced and how academics could make a contribution to solving the practical problems of organizations. Design/methodology/approach – A reflection on Van de Ven and Johnson’s ideas about “engaged scholarship” as a way for overcoming the gap between a…
Purpose – The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices. Design/methodology/approach – Drawing on language game theory and pragmatic constructivism, the paper analyzes th…
Purpose – The purpose of this paper is to explore accountability from the perspective of charity donors. Design/methodology/approach – The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses document content analysis and questionnaire surveys) as a basis for better appreciating donor engag…
Purpose – In 2012, Pacific Accounting Review (PAR) completed its 25th year of existence. This paper aims to review all articles published in PAR as a report on the “stewardship” of the journal. Design/methodology/approach – Research papers published in PAR are analysed by topic, research methodology, author and institutional affiliation. This approach follows prior reviews in PAR. A…
Purpose – This paper aims to investigate the strategy, accounting and accountability interface in sustainability implementation in a large public tertiary education organisation in New Zealand. Design/methodology/approach – The study uses ethnography as an “engaging research” to help explain the real-life enactment of accounting and accountability in advancing/deterring sustainabilit…
Purpose – The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations. Design/methodology/approach – The paper draws arguments from prior literature to identify the roles that management accountants play in accounting for sustainable development. Management accountants’ perceptions…
Purpose – The aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the needs of their clients, and to inform universities on the appropriate curricula to ensure the knowledge and skills of future graduates meet industry expectations. Design/methodology/approach – The methodo…
Purpose – The purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process. Design/methodology/approach – Using a regulatory space approach, this paper relies on publicly available archival evidenc…
Purpose – The purpose of this paper is to conduct an assessment of the research productivity of the accounting and finance community in UK higher education institutions (HEIs) during 1991-2010 using 44 high-quality accounting and finance journals. Design/methodology/approach – The authors follow Chan et al. (2011) to use their 22 finance journals. For accounting journals, the paper incl…
Purpose – The purpose of this paper is to examine the relationship between naked short selling and accounting irregularities that cause a firm to issue a restatement. Design/methodology/approach – Using the level of abnormal fails-to-deliver as a proxy for naked short selling, the paper looks for evidence of increased naked short selling in anticipation of, as well as in response to the…
Purpose – The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline. Design/methodology/approach – Based on a database containing 814 (396 of th…
Purpose – The purpose of this paper is to provide a thought-provoking, attention-directing diegesis about the quality of the experience for those working as academic accounting scholars.Design/methodology/approach – Using storytelling by the authors as narrators and a literature review, this paper examines challenges to, and possibilities for, accounting academics. Findings – The study re…
Purpose – The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in broader activities. This paper aims to explain and illustrate that there are groups of firms that e…
Purpose – The purpose of this paper is to develop a framework for the systematic examination of management accounting practices in small businesses using a revenue management perspective. This highlights the multi-faceted nature of size as a contextual factor and emphasises the role of management accounting in supporting profit-oriented decision-making, rather than its traditional role of co-…
Purpose – The aim of this paper is to illustrate the social aspects of supervising students’ research of accounting practice. It attempts to demonstrate that accounting practice and accounting research share a common characteristic – they are both forms of social practice. Design/methodology/approach – The paper is written as a personal reflection and confession. It follows a tradit…
Purpose – The purpose of this article is to investigate the effectiveness of an International Federation of Accountants (IFAC)-aligned business ethics course in relation to its ability to positively influence the ethical sensitivity of accounting students. Design/methodology/approach – Using a quantitative, quasi-experimental design, senior accounting students were subjected to a pre- a…
Purpose – This paper aims to consider the accounting academic, the environment in which the academic operates and the challenges they face. Design/methodology/approach – This paper explores a number of issues relating to the accounting academic. The five papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field…
Purpose – The purpose of this paper is to examine the profiles of Australian, New Zealand and South African accounting faculty members. Additionally, the study investigates whether there are any differences in research productivity of the accounting faculty between countries as measured by peer-reviewed academic journal output. Design/methodology/approach – This archival study uses deta…
Purpose – The purpose of this study is to describe the multiplicity of the role of the Accounting academic as a knowledge agent: in terms of the discovery of new knowledge and its recontextualisation into pedagogy, as well as effective teaching and learning in the field of Accounting. Design/methodology/approach – Through a literature review and the collection of qualitative data (using…
Purpose – The purpose of this research note is to examine the association between overvalued equities and audit fees in the USA. Design/methodology/approach – The paper employs a standard audit fee regression model incorporating proxies for overvalued equities and controls for other known determinants of audit fees. Three proxies for overvaluation are used in this paper. These are: a la…
Purpose – This paper aims to summarize the new rules requiring broker-dealers with customer accounts to search for lost securityholders.Design/methodology/approach – The paper explains the requirement under SEC Rule 17Ad-17,beginning January 23, 2014, for any broker-dealer with customer security accounts to conduct database searches if the broker-dealer receives returned undeliverable corre…
Purpose – The purpose of this paper us to summarize the remarks of the Commissioners and participants in several panel sessions and workshops during the 2013 annual ‘‘SEC Speaks’’conference held by the Practising Law Institute in cooperation with the US Securities and Exchange Commission, discussing the SEC’s accomplishments in 2012 and its agenda for 2013.Design/methodology/approac…
Purpose – To explain the SEC’s focus on the appropriate use of fee-based accounts and disciplinary efforts to identify and prevent ‘‘reverse churning.’’ Design/methodology/approach – Describes the quantitative analytics used in the SEC’s Risk Analysis Examinations (RAEs) to identify reverse churning and other problematic behaviors, explains why the inappropriate use of fee-b…
Purpose – The purpose of this article, which is based on author’s study, is to highlight the essential attributes of forensic accountants and to construct the forensic accountant “blueprint” as a reference for forensic accounting education and training. Design/methodology/approach – This study uses primary and secondary data on forensic accounting profession in Indonesia and the U…
Purpose – This paper aims to contribute to the special issue by sharing reflections on and best practices derived from the successful five-year iteration of a semester-long, hybrid, international accounting course which centers on a short-term cultural immersion component in Ireland. The course provides students with an opportunity to learn about international business and to learn about t…
Purpose – This paper aims to argue that the methodologies adopted by the conventional management accounting in selecting between or among two or more alternative courses of action, both in the long-term and the short-term decision making endeavours conflict with the overall objective ( falah) of Islamic enterprises. Design/methodology/approach – The paper explores relevant literatures (…
Purpose – This research aims to explore factors influencing accountants’ usage of enterprise resource planning (ERP) at a global development agency. The paper tests a model, which hypothesised that attitudes, performance expectancy, effort expectancy, social influence and self-efficacy would have significant and positive effects on behavioural intention to use, and facilitating condition…
Purpose – This paper aims to study a preemption proposition for the compliance costs associated with stock option expensing under SFAS 123(R) by examining whether early adopters used their discretion over option pricing model inputs to mitigate the adoption effect. Design/methodology/approach – The paper uses a matched sample approach of firms that voluntarily adopted stock option expen…
Purpose – The objective of this paper is to determine the level of compliance with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) accounting standards by Islamic banks of Bahrain. Design/methodology/approach – The paper is based on diffusion of innovation theory whereby the perceived relative advantage, compatibility, complexity, trialability and observ…
Purpose – This paper aims to investigate the alignment between the information technology (IT) knowledge/skills importance or required by the business environment and the IT knowledge/skills integration level in the accounting curriculum in the specific context of Egyptian universities. Design/methodology/approach – Data were collected from a survey of 249 accountant lecturers by emails…
Purpose – The purpose of this paper is to show the public, in general, and auditors, in particular, that in the absence of control there is always a risk of fraud. Fraud can be done in various forms. Larceny may be the most obvious case of fraud, but fraud may be done in many other ways too. Balance sheet fraud or financial statements fraud is a broader issue; it is far-fetched than a few …
Purpose – The present study aims to analyse the sustainability of the trade deficits in the Association of Southeast Asian Nations (ASEAN)-5 countries using panel framework during the period from 1965 to 2011. Design/methodology/approach – The paper applied a battery of first- and second-generation panel unit root tests and Pedroni’s, Kao and Chiang’s, Westerlund, and Di Iorio and F…
Purpose – The purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration of structural characteristics and perform a cluster analysis in order to investigate performance differences between various groups of hospitals.…
Purpose – This study investigates the impact that software utilization may have on students’ knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case manually using the traditional pencil and paper approach, using software, and first manually and then using software. The main…
Purpose – The purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are reproduced until replaced) or sedimentation (layering of a new technique upon an earlier technique). Design/methodology/approach – An archival study of management accounting at the Hudson’s Bay Company (HBC) betw…
Purpose – The aim of this paper is to describe, analyze and explain the level of compliance of accounting practices with legislation and generally accepted accounting principles (GAAP) within the Swedish water and sewerage sector. Design/methodology/approach – The empirical data are based on a document study of the annual full cost accounting reports for the financial year 2010.Weobtain…
Purpose – This paper aims to analyze early financial reporting practices and discuss the influence of fundraising infeasibility on accounting changes, focusing primarily on depreciation accounting practices. Design/methodology/approach – London and Birmingham Railway Company (L&BR) is a representative railway company whose practices laid the foundation for nineteenth century British ra…
Purpose – The purpose of this study is to examine students who have recently graduated from the standard 120 credit accountancy program and compare and contrast their ethical perceptions with students who have recently graduated from the AICPA-mandated 150 credit accountancy program which includes 30 extra credits with a focus on ethics. Design/methodology/approach – Recent graduated ac…
Purpose – This paper aims to examine the processes through which accounting calculations are formed and developed in a Japanese manufacturing company. Design/methodology/approach – The paper is based on an in-depth longitudinal case study. Actor network theory is used to analyze the empirics and to trace the historical translation process where the calculations were formed and developed…
Purpose – The purpose of this study is to analyze whether whistleblowing is a fact among accounting professionals when there is a serious wrongdoing at the workplace and to investigate the differences between accounting professionals about whistleblowing intention according to demographic variables. This paper reviews whistleblowing behavior in the context of professional accounting in Turkey…
Purpose – The purpose of this paper is to examine the evolution of the ethical discourse of the US public accounting profession over the last century in relation to Foucault’s concept of “codified discourse”. The ethical discourse of the US public accounting profession has evolved from its first code of ethics promulgated in 1917, which focused primarily on protecting the economic in…
Purpose – The purpose of this paper is to critically review the empirical transfer pricing literature as a means of determining the agenda for future research. Design/methodology/approach – The review is carried out primarily by searching databases, academic journals and books. Second, professional surveys are reviewed to inform the development of research ideas. Findings – The under…
Purpose – The paper aims to explore the reasons behind the formation of a regional accountants’ network located in North Queensland, Australia, and examine in depth how relationships are constituted and maintained between the network members. The study also looks at the benefits arising from the network, structural constraints and the reasons behind its demise. Design/methodology/approa…
Purpose – The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC). Design/methodology/approach – The research methodology is a qualitative archival approach extracting in…
Purpose – The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya. Design/methodology/approach – Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with external auditors, financial managers, accounting academics and regulators. Findings – This paper fou…
Purpose – The purpose of this paper is to examine the extent to which the constructs of professionalism (Hall, 1968), rewards (Bartol, 1979) and job satisfaction (Stamps and Piedmonte, 1986; Hampton and Hampton, 2004) can be used as valid predictors of organizational commitment (Porter et al., 1974) in an emerging economy context. Design/methodology/approach – Using pre-existing scales …
Purpose – The purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these changes,a particular emphasis is put on budgeting processes and the role of management accountants. Design/methodology/approach – A cross-sectional field study that mainly builds on interviews with senior …
Purpose – Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public Accountants (CPAs) concerning intangib…
Purpose – The purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting choices in an emerging country, Egypt. Design/methodology/approach – The paper uses the ordinary least square regression model to examine the relationship between earnings management and reporting…
Purpose – The purpose of this paper is to focus on alternative accounting treatments over time to assess their impact on the level of conservatism in a comparison between Italian local accounting standards and USA generally accepted accounting principles. Design/methodology/approach – A case study approach is adopted to investigate the accounting adjustments applied to net income and sh…