Academic Accounting Community Research Articles

The ethnographer and the paradox of emotional closeness. An autoethnography of shame in accounting research

Purpose This paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on, despite the efforts to work through those emotions. Design/methodology/approach The authors conducted a collective autoethnography to make sense of the fieldwork and after-fieldwork emotions and their consequences. This autoethnography began with the three authors discovering their shared feeling of shame. Findings Building on Hochschild’s theory (1979, 1983) on emotional labor, the authors demonstrate how shame emerged as a central and lingering emotion of the ethnographies beyond an emotional labor process. The authors show how a double shame appeared toward the field participants and the academic accounting community, affecting the writing and the work. Originality/value The authors demonstrate that the perception of the research community’s rules of feelings gives rise to emotions that ultimately change the work. The authors show how collective autoethnography can help accounting research to acknowledge and give room to emotions.

Evolucija prakse upravljanja dobitkom - nova pretnja kvalitetu finansijskih izveštaja

Profit management mechanisms can be realized by applying accounting techniques or by undertaking real transactions. In the first case, opportunistic behavior is directed towards the calculation components of accounting results, while manipulations of real transactions have repercussions on cash flows. Based on a qualitative analysis of relevant international and domestic literature related to the problem of profit management, the paper presents the consequences, limitations and risks associated with different profit management techniques. In many researches conducted in developed economies, the evolution of profit management practices from accounting manipulations to manipulations through real transactions has been confirmed. As methodological instruments for assessing real manipulations are still scarce, the aim of the paper is to draw the public's attention to the practice of profit management through real transactions because it is a more perfidious form that significantly reduces the risk of detection. In addition, the paper contributes to the definition of a new area of research towards which the academic accounting community should direct its efforts in the future.

Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals

Abstract This paper provides a longitudinal analysis of the editorial teams of Contemporary Accounting Research (CAR) and The Accounting Review (TAR) with regard to the subject areas and research methods as well as the doctoral degree schools represented by their members. From a signaling theory perspective, we consider the scholarly profiles of the editorial team members a powerful signal that the journals send to the academic community concerning the types of research preferred for publication. Accordingly, we first develop a signaling theory framework and introduce it to the sociology of accounting research literature, emphasizing the editorial team composition as a crucial aspect of the communication between senior editors and scholars intending to submit their manuscripts. Second, we compile scholarly profiles of 1564 CAR and TAR senior editors, editors and editorial board members serving within a 25-year time frame based on 10,200 papers (co-)authored by them. We then examine whether the papers published in CAR and TAR reflect the subject areas and research methods represented by the editorial teams. Our findings suggest that the two journals send distinctive signals toward the academic accounting community, particularly with regard to “acceptable” research methods. More precisely, CAR signals greater openness compared to TAR. Moreover, our results indicate that the journal publications reflect the scholarly profiles of the editorial teams with regard to research methods but not subject areas. We discuss the consequences of our findings for the further production and dissemination of accounting knowledge.

A History of the Irish Accounting and Finance Association 1987-2012

This paper was written to mark the occasion of the 25th annual conference of the Irish Accounting and Finance Association (IAFA). It draws heavily on Warnock and Pierce (2006), which presented a history of the first eighteen years of the Association. The paper first discusses the background to the formation of the Association, and then traces its history from its inaugural conference in 1987 to date. It considers attempts to balance the interests of its different institutional and geographical elements as the range and number of its activities increased. The support of professional accounting bodies and overseas academics in this development is acknowledged. The paper records the publication of volumes of Proceedings from some of the early annual conferences, and the development from that base of the Irish Accounting Review. This is followed by a brief discussion of a number of initiatives to support and encourage research that formed part of the Association’s role in the development of a research ethos within the Irish academic accounting community. The paper concludes with a brief look ahead to some of the challenges facing the Association in the future.

Apontamento sobre a contabilidade e educação em Portugal entre 1869 e 1918

In the second half of the 19th century were founded in the two largest commercial cities of Portugal, Lisbon and Oporto, in 1869 and 1886, respectively, two schools of public accounting education: the Industrial and Commercial Institute of Lisbon and the Industrial and Commercial Institute of Oporto. In this article we try to characterize these two Schools of Commerce. Moreover, we also aim to contribute to the identification of personal references related to the development of these institutions, and to encourage the academic accounting community in Brazil to study Portuguese Accounting History, in order to the establishment of bridges of contact between the two brotherly countries

Commentary on Parker: Groundhog Day and optimism

Abstract This paper seeks to provide a supportive commentary to the paper by Lee Parker that assesses the deliverables and relevance of qualitative accounting research. This commentary on Parker's work focuses more narrowly than Parker and concentrates on the differences between qualitative research and approaches adopting a positivistic or normative perspective and less on the exemplars in the management accounting literature. The commentary will seek to explore these differences by reverting to a broader social science literature. The commentary will argue for recognising the complementarity of different research approaches – recognising difference and but recognising the strengths of both; bringing their understandings together when it helps to do so, but not seeking to combine them and ignore their difference roots; not seeking to privilege any approach over any other apart from recognising that different questions need different approaches to answer them. At the latter end of this commentary I offer some solutions that might be considered in relation to the building of a body of knowledge, using the ideas of middle range thinking. Finally I develop some suggestions to meet for Parker's call for us to make efforts to communicate more broadly and argue for the academic accounting community to consider interdisciplinary engagement with the arts.

International Education Standards (IES): Issues of Implementation A Report on the Third IAAER Globalization Roundtable

In November 2006, the International Association for Accounting Education and Research (IAAER), in cooperation with the Expert Accountants' Association of Turkey, hosted its Third Globalization Roundtable on the theme of Implementing International Education Standards (IESs) especially in new and potential entrants to the European Union (EU). This Roundtable was held in Istanbul and brought together leaders of the academic accounting community from around the world familiar with IESs released by International Accounting Education Standards Board (IAESB) of the International Federation of Accountants (IFAC) to discuss issues related to the implementation, especially in new and potential entrants to the EU, and to identify the challenges remaining including additional implementation guidance or assistance that may be necessary. This report summarizes the deliberations.

What really counts

This short commentary responds in an appreciative but provocative manner to Craig Deegan and Sharon Solty's (2007) paper which itself seeks to explore the publishing patterns of Australasian social...

Constructive Collegiality: A History of the Irish Accounting and Finance Association

This paper first discusses the background to the formation of the Irish Accounting and Finance Association, and then traces the history of the Association from its inaugural conference in 1987 to date. It considers the attempts to balance the interests of its different institutional and geographical elements as the range and number of its activities increase. The support of professional accounting bodies and overseas academics in this development is acknowledged. The paper records the publication of volumes of Proceedings from some of the early annual conferences, and the development from that base of The Irish Accounting Review. This is followed by a brief discussion of the Association’s role in the development of a research ethos within the Irish academic accounting community. The paper concludes with a consideration of the challenges facing the Association in the future.

Accounting Quality, Auditing, and Corporate Governance

SYNOPSIS: To achieve orderly capital markets around the world, corporations must provide investors and creditors with relevant, reliable, and timely information. Accounting, auditing, and the structure of corporate governance that they operate within are essential components in the flow of information to capital market participants. However, recent accounting failures have pointed out the need for substantive improvements in these components. The academic accounting community can play a role in stimulating change aimed at enhancing market efficiency through commentary and scientific-based research that provide direction for change. The purpose of this commentary is threefold. First I review the historical development of accounting, auditing, and corporate governance in an effort to identify and understand salient features of the past that have led to the current state of affairs. I then propose changes in accounting, auditing, and governance that I believe will address the current problems with the underlying quality and integrity of the financial reporting process. The third purpose of these comments is to stimulate further debate and empirical research aimed at enhancing the future quality and integrity of the financial reporting process.

From newsletter to academic journal: creating the European Accounting Review

This paper looks at the evolution of the European Accounting Review as the journal of the European Accounting Association. It provides an historical background to the launch of the journal in 1992, and traces how the European Accounting Review has developed to be a widely accepted academic journal in accounting. The journal tried at one and the same time, and managed with some success, to fulfil several different functions: to be an academic journal, a newsletter for the members and a place for debate on European accounting regulation. It seems that one of the main reasons that this was possible was the way EAR grew out of earlier initiatives by the EAA such as the Newsletter, the annual doctoral colloquium and the EIASM accounting workshops. The journal was thus a product of the development of a community of accounting researchers in Europe. In turn it began to play a constructive role in contributing to the further development of the accounting research community in Europe. During its first decade, the period on which our analysis concentrates, the European Accounting Review has acted to develop the idea of European accounting research in a research environment which has tended, at the international level, to be dominated by the Anglo-Saxon countries. EAR has tried to become a journal for European academics, and to be sensitive to European issues while being published in English. Being published in English, it thus directly competes for submissions and for readers in the global market for accountancy journals. In this way it has acted as one of the catalysts in the process of internationalization of the European academic accounting community. After the reform of 1999, the structure and aims of the journal are now more tightly focused on being a successful academic research journal, and less on playing a role as a forum for information and discussion. In this article we hope that we can contribute to celebrating the 25th anniversary of the EAA and reflect on EAR 's future role in a world where the focus in both research and practice in accounting is more and more at the ‘global’ level.

The Doctoral Colloquium of the EAA and European research traditions

This paper looks at the evolution of the European Accounting Review as the journal of the European Accounting Association. It provides an historical background to the launch of the journal in 1992, and traces how the European Accounting Review has developed to be a widely accepted academic journal in accounting. The journal tried at one and the same time, and managed with some success, to fulfil several different functions: to be an academic journal, a newsletter for the members and a place for debate on European accounting regulation. It seems that one of the main reasons that this was possible was the way EAR grew out of earlier initiatives by the EAA such as the Newsletter, the annual doctoral colloquium and the EIASM accounting workshops. The journal was thus a product of the development of a community of accounting researchers in Europe. In turn it began to play a constructive role in contributing to the further development of the accounting research community in Europe. During its first decade, the period on which our analysis concentrates, the European Accounting Review has acted to develop the idea of European accounting research in a research environment which has tended, at the international level, to be dominated by the Anglo-Saxon countries. EAR has tried to become a journal for European academics, and to be sensitive to European issues while being published in English. Being published in English, it thus directly competes for submissions and for readers in the global market for accountancy journals. In this way it has acted as one of the catalysts in the process of internationalization of the European academic accounting community. After the reform of 1999, the structure and aims of the journal are now more tightly focused on being a successful academic research journal, and less on playing a role as a forum for information and discussion. In this article we hope that we can contribute to celebrating the 25th anniversary of the EAA and reflect on EAR 's future role in a world where the focus in both research and practice in accounting is more and more at the ‘global’ level.

Developing a Process Approach in the Business Core Curriculum

This paper illustrates a business-process approach to delivering the core business undergraduate curriculum, consistent with the trend toward processmanaged organizations. In addition, it discusses how accounting education can be incorporated into this model and how a process-centered curriculum may give accounting students a broader and more integrated educational experience. This model conforms to recommendations from the academic accounting community and the accounting profession's demands for increased capabilities in accounting graduates. Six business-process modules are outlined for the undergraduate business core curriculum, and the role of accounting in each of these modules is presented. In addition, we outline three teaching approaches to managing and delivering a process-centered program and discuss assessment of program outcomes. This proposed approach may provide business programs a mechanism for achieving several benefits that include: (1) the potential for a more effective way to deliver an integrated understanding of how businesses function, (2) a more efficient educational process, and (3) a framework for formulating and implementing a strategy for developing the accounting and business curriculum consistent with modern business practices.

Accountants divided: research selectivity and academic accounting labour in UK universities

This paper presents data from a postal survey designed to explore the impact of the Research Assessment Exercise (RAE) on academic accounting labour in the UK. The RAE is seen as integral to the growth of managerialism in UK higher education and to the increasing commodification of academic labour. The data indicates that academic accountants are divided in their perceptions of and reactions to the RAE. It is argued that in co-opting peer review for managerial ends, the RAE appeals to traditional academic identities, re-enforcing existing divisions within the academic accounting community and dissipating resistance to its perceived negative effects. The conclusion is that despite a significant degree of hostility to the RAE, UK accountants are themselves in large part responsible for enacting this particular managerial control strategy. In the process, there is a danger that academic accounting knowledge is being distorted, the profession divided and academics disillusioned by its power to direct what “counts" as high status academic research.

Research Agendas for the New Millennium: Celebrating Methodological Diversity

As the old century comes to an end and the new one begins, we can see a tendency to consider where we are as individuals, communities and nations. This is undertaken by both looking back at where we have come from and reflecting on where we might go. Whilst in some ways the turn of the century is a completely arbitrary boundary to use for such a purpose, the change seems to almost compel us to such reflection. In doing this we seek to make sense of what has passed and make plans for the future. In essence we seek to order our lives by labelling time and sorting our experiences. Historians demonstrate that the naming of time has always been commonplace, if also contested, perhaps as a way of making sense of the complexity of everyday life (Corfield 1996). As accountants of course we deal with issues of periodisation all the time. It forms the fundamental foundation of our calculations and is rarely cause for question. It is perhaps unsurprising that accountants are amongst those who are seeking to contemplate tire stale of their world as the new millennium approaches and this is one such attempt. The outcome of such reflections is manifest each year in the form of New Year Resolutions. The aim of this short paper is to argue the case for a New Millennium Resolution for the academic accounting community. That resolution is that we make active efforts to both encourage and value a broad range of approaches to research.