Interdisciplinary Accounting Research Research Articles

Commentary: On theory, data, and interpreting results in political CSR research: Reflecting on “Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity”

In examining whether firms align their sociopolitical claims with their corporate political activities (CPA), Preuss and Max (2023) tackle a topic of keen interest to the Accounting, Organizations and Society (AOS), corporate social responsibility (CSR), and broader interdisciplinary accounting research communities. They document partial alignment between firms' diversity and environmental claims and the voting records of U.S. Congress members they financially support through political action committee (PAC) contributions, but also report several important caveats. Given that firm strategies on CSR and CPA often are played on ‘two (different) chessboards’ (Den Hond, Rehbein, de Bakker, & Lankveld, 2014), a study such as theirs is difficult to accomplish successfully. I applaud their efforts and believe the objective of their study was met. In my commentary, I use their study as a springboard to discuss key considerations regarding theory, data, and the interpretation of results when performing political CSR research in accounting.

More on the relationship between interdisciplinary accounting research and citation impact

AbstractUsing multiple indicators of interdisciplinarity (variety, balance, and disparity), this study examines 1613 references cited in articles published between 1976 and 2018 in six highly regarded accounting research journals (Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organisations and Society (AOS), Management Accounting Research (MAR), Journal of Accounting and Economics (JAE), Journal of Accounting Research (JAR), and The Accounting Review (TAR)). The findings are threefold: the interdisciplinarity of cited references is low compared with the reported findings in the non‐accounting disciplines; there is no discernible change in the level of diversity during the sample period; and the level of citations is negatively related with the dimensions of diversity.

Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications

Since its emergence in the 1970s, interdisciplinary accounting research has sought to cultivate alternative perspectives on accounting, and to incorporate insights from other disciplines to investigate accounting practices in their social and organisational contexts. By examining interdisciplinary accounting journals as boundary objects, this study addresses the increasing challenges of the field, including the metrification of academic performance. It also seeks to provide suggestions for interdisciplinary accounting scholars to negotiate a variety of pressures while continuing to pursue the core project of interdisciplinary accounting research. We analyse articles published in three of the main interdisciplinary accounting journals, Accounting, Auditing and Accountability Journal ( AAAJ ), Accounting, Organizations and Society ( AOS ) and Critical Perspectives on Accounting ( CPA ), along with interviews with the editors of AAAJ and CPA . The paper offers a holistic reading of the direction of alternative interdisciplinary accounting, as reflected in the epistemological choices emerging from changes in topics, frameworks and methods in AAAJ , AOS and CPA . Through the lens of a boundary object, the study provides insights to scholars which may contribute to the development of a research agenda which responds to the current pressures while maintaining the integrity of interdisciplinary accounting research.

The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research

The matter of care in this thought piece is the future of the critical interdisciplinary accounting research (IPA) project. On the one hand, the need for critical IPA research is arguably increasing today, not least due to the very serious, complex and ‘wicked’ global problems – like climate change, decreasing biodiversity, over-population, global inequality and COVID-19. On the other hand, however, critical IPA research faces some severe challenges, such as the dominance of mono-disciplinary normal science, limitations of getting access to organisations, and a certain academic insularity. To discuss possibilities for furthering critical IPA research, we start from approaches to critical performativity and suggest to complement them with ideas from two very different research approaches. First, we suggest that the concept of performative ontology and the related diverse economies approach, introduced by Gibson-Graham (2008), goes a step further than previous conceptualizations of critical performativity in methodological as well as practical terms. Secondly, we argue that employing some of the inherent ideas and learning points of interventionist research in conjunction with performative ontology can inspire new ways of conducting critical IPA research that matters.

Quo vadis? The future of interdisciplinary accounting research

Neoliberalism rests on a fatalistic rhetoric about more perfect markets, individualistic calculus, and technologies for domination as crucial for the creation of financial value. This neglects any alternative ways of keeping people together, other than through markets, where the erosion of social cohesion is viewed as a natural effect of development. This neoliberal project has been holding accounting studies in a stranglehold, and there is a need for studies on how accounting can create social cohesion and make plural economies possible. This study’s exploration contributes to the theory of relational accounting practices by building a deeper understanding of accounting’s social function and the plurality of economies. Taking Graeber’s revision of Mauss as its starting point, it elaborates on how social relations are created through accounting practices that give rise to different reciprocities that involve morals together with autonomy and democracy, and it also examines when accounting may dissolve such social cohesion. Based on an illustrative case of pre-industrial farmers’ relational accounting practices in 18th- and 19th-century Sweden—consisting of notched wooden sticks used for balancing contributions and rights in the village—the study explains how accounting as a means of balanced reciprocity is important for social cohesion, having peacemaking functions, being important for democratic governance, teaching morality, and creating a sense of fairness. It emphasizes the relevance of Graeber’s revision of Mauss for a deeper understanding of relational accounting practices in certain contexts and as a way to combat the fatalism of neoliberalism.

Theorizing (and) the future of interdisciplinary accounting research

Theorizing (and) the future of interdisciplinary accounting research

Distinguished Professor Lee Parker: A biography

Distinguished Professor Lee Parker was inducted into the Australian Accounting Hall of Fame in 2020. He has made a significant contribution to interdisciplinary accounting research through his role as joint founding editor of the Accounting, Auditing & Accountability Journal, his prolific publications, his periodic Qualitative Research Colloquia and exemplary mentoring. Narrative research conducted with an oral history approach drew on interviews with Lee, his colleagues and family members. Lee's story highlights how his willingness to learn from others, grasp opportunities, reflect and adjust, as well as his generous, giving spirit have contributed to his considerable global influence. Understanding his philosophies and motivators provides a rich canvas for researchers wanting to interpret his many publications. His story also provides insights and inspiration for those interested in an academic career and leadership.

The pervasive role of accounting and accountability during the COVID-19 emergency

PurposeThis paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.Design/methodology/approachBuilding on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.FindingsThe authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.Practical implicationsThe paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.Originality/valueThis paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

A study of interdisciplinary accounting research: analysing the diversity of cited references

AbstractThis study investigates the degree of disciplinary diversity among the reference lists of articles published between 1990 and 2019 in three leading interdisciplinary accounting research journals. The results reveal that the cited references are not a homogeneous field but based on a diverse set of disciplines consisting mostly of business, sociology, economics and psychology. Further analysis of a subset of the data finds that the level of citations is negatively associated with measures of diversity, suggesting that scholars are active in widening the spread of cited disciplines but are not rewarded in terms of citations.

Profiling interdisciplinary accounting research: an analysis of publication descriptors in three leading journals

Purpose The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published articles in three leading interdisciplinary accounting research journals, Accounting, Auditing and Accountability Journal (AAAJ); Accounting, Organizations and Society (AOS); and Critical Perspectives on Accounting (CPA). Design/methodology/approach Profiling analysis is undertaken with a broad scan of publication descriptors in AAAJ, AOS and CPA between 2005 and 2016. Profiling stems from identifying and quantifying the characteristics of interdisciplinary research, and with further analysis, infer generalisations about its content and the community of interdisciplinary researchers. Findings The published output of 1,462 articles is produced by 1,688 authors affiliated with 660 institutions in 52 countries. The two most high-ranking topics are social and environmental accounting and management accounting. The highest-ranked authors are Stephen Walker, Rob Bryer, Lee Parker and Yves Gendron. The most productive universities are the University of London, Cardiff University and the University of Manchester. The countries highly involved in interdisciplinary accounting research are the UK, USA, Australia and Canada. Research limitations/implications The data is restricted by the sample of manuscripts based on three interdisciplinary accounting research journals for the period 2005–2016 and does not consider manuscripts published in other accounting and non-accounting journals. Additionally, the process of analysing publication descriptors to generate categorised lists was a complex process that may not be replicated precisely by other researchers. Practical implications The results reported in this study can assist researchers interested in interdisciplinary research on what they may expect to read and understand. Originality/value The present study profiles interdisciplinary research in accounting to gain a picture of the elements that comprise interdisciplinarity, which, at present, is without empirical investigation.

Using quotations from non-English interviews in accounting research

PurposeThis paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.Design/methodology/approachThe analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.FindingsAs suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.Research limitations/implicationsThis paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.Originality/valueThis paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.

Economic inequality: problems and perspectives for interdisciplinary accounting research

Purpose The purpose of this paper is to encourage and advance interdisciplinary accounting research on economic inequality. Design/methodology/approach The authors review prior research into economic inequality, including two new papers in this issue, to identify topics where economic inequality and accounting research intersect. The authors then draw on prior accounting research to identify frameworks accounting scholars already use apposite to analysing these topics. Findings Economic inequality cuts across major accounting topics, including measurement, reporting and tax. Inequality also bears on an influential agenda in interdisciplinary accounting research to hold corporations and states accountable for their impacts. Four prior research frameworks accounting scholars might apply to this agenda are: critical Marxian or post-Marxian; accounting ethics; advocacy; and disclosure studies. Social implications A growing body of social scientific research, as well as influential global institutions, social movements and political debates, raise concerns over inequitable global distributions of wealth and income. The authors explore ways accounting scholars can help redress these inequities. Originality/value While economic inequality affects billions of people, accounting scholarship is yet to give these inequities the attention their scale and social impact merits. The authors suggest ways accounting researchers can make substantive contributions to addressing this issue.

What counts for quality in interdisciplinary accounting research in the next decade

PurposeThe purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic publishing, metrics for determining research quality and the possible impacts on accounting scholars. These are considered in relation to the core values of interdisciplinary accounting research ‒ that is, the pursuit of novel, rigorous, significant and authentic research motivated by a passion for scholarship, curiosity and solving wicked problems. The impact of changing journal rankings and research citation metrics on the traditional and highly valued role of the accounting academic is further considered. In this setting, the paper also provides a summary of the journal’s activities for 2018, and in the future.Design/methodology/approachDrawing on contemporary data sets, the paper illustrates the increasingly diverse and confusing array of “evidence” brought to bear on the question of the relative quality of accounting research. Commercial products used to rate and rank journals, and judge the academic impact of individual scholars and their papers not only offer insight and visibility, but also have the potential to misinform scholars and their assessors.FindingsIn the move from simple journal ranking lists to big data and citations, and increasingly to concerns with impact and engagement, the authors identify several challenges facing academics and administrators alike. The individual academic and his or her contribution to scholarship are increasingly marginalised in the name of discipline, faculty and institutional performance. A growing university performance management culture within, for example, the UK and Australasia, has reached a stage in the past decade where publication and citation metrics are driving allocations of travel grants, research grants, promotions and appointments. With an expanded range of available metrics and products to judge their worth, or have it judged for them, scholars need to be increasingly informed of the nuanced or not-so-nuanced uses to which these measurement systems will be put. Narrow, restricted and opaque peer-based sources such as journal ranking lists are now being challenged by more transparent citation-based sources.Practical implicationsThe issues addressed in this commentary offer a critical understanding of contemporary metrics and measurement in determining the quality of interdisciplinary accounting research. Scholars are urged to reflect upon the challenges they face in a rapidly moving context. Individuals are increasingly under pressure to seek out preferred publication outlets, developing and curating a personal citation profile. Yet such extrinsic outcomes may come at the cost of the core values that motivate the interdisciplinary scholar and research.Originality/valueThis paper provides a forward-looking focus on the critical role of academics in interdisciplinary accounting research.

Diagnosing the translation gap

PurposeThe purpose of this paper is to break the silence surrounding the politics of translation that influence cross-language/cultural accounting research. It gives due consideration to the ways in which translation gaps are produced and re-produced in qualitative interdisciplinary accounting research (IAR).Design/methodology/approachFirst, the authors discuss backstage insights and the authors’ own life experiences vis-à-vis translating cross-cultural/language research. The authors provide a critical self-reflection on the process as non-Western female researchers publishing in English-language accounting journals. Second, the authors carry out a content analysis to examine reported translation practices in three long-established interdisciplinary accounting journals from 2015 to 2017. The conclusion integrates these analyses to discuss the reproduction process of the translation gap in accounting research and its outcomes.FindingsThe study identifies inherent contradictions in IAR and its emancipatory agenda, where translation gaps are structural outcomes of overlaps between the politics of translation and the politics of publishing IAR. The study highlights the IAR community’s lack of awareness regarding political and methodological sensitivities in dealing with particularities in cultural contexts. The authors argue that this reflects the institutional norms for publishing in IAR, which contributes to neutralising cultural diversity and complex translation processes in the name of objectivity. This could ultimately lead to further marginalisation of non-Western cultural knowledge and values, while producing academic “elites” within the IAR community, meanwhile missing opportunities for innovation.Originality/valueBy opening the “black box” pertaining to translation gaps in the context of cross-language/cultural accounting research, the study calls for IAR scholars to help raise awareness of their role and identity as “cultural brokers”.

Thirty years of Accounting, Auditing and Accountability Journal

PurposeThe purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas and characteristics of articles in AAAJ, and who are the influential authors? third, who are the emerging next generation scholars and what are the emerging research themes in AAAJ?Design/methodology/approachA structured literature review (SLR) was used to analyse 126 most cited classic AAAJ articles and 21 additional emerging articles published between 1988 and 2016. Traditional literature reviews can have varied results because of a lack of rigour. The SLR method allows for an examination in detail of the articles, authors, focus areas and pattern of AAAJ publishing over three decades.FindingsThe findings show increased diversity in more recent years in theories, methods, origins, focus areas, and where AAAJ articles are cited, which highlights that the interdisciplinary accounting research project is maturing and remaining true to the ideal of being inclusive.Research limitations/implicationsWithin this diversity, the analyses show that AAAJ remains focussed on and presents opportunities for impactful accounting research related to social issues, including non-financial corporate reporting/disclosure, public sector accounting, corporate governance and alternative forms of accounting, audit and accountability. Additionally, there is a need for more practice-based research to address the “wicked” problems at the intersection between accounting and society.Originality/valueThis paper presents accounting researchers with an opportunity to develop insightful and publishable studies. Also, it serves as a basis for developing future research agendas in the interdisciplinary accounting field.

The Accounting, Auditing & Accountability Journal Community in its 30th year

PurposeThe purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.Design/methodology/approachThe investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.FindingsThe AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.Research limitations/implicationsThe study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.Originality/valueThe study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.

Theoretical triangulation and pluralism in accounting research: a critical realist critique

Purpose – This is a rejoinder to Hoque et al. (2013) previously published in this journal. The purpose of this paper is to further elucidate and extend some of their key arguments related to the use of theoretical triangulation in accounting research. Design/methodology/approach – This is a conceptual discussion focusing on how the understanding of the notion of theoretical triangulation can be enhanced from a critical realist perspective. Findings – The author draws attention to some ambiguities in Hoque et al.’s (2013) reasoning and advance a critique of their rather under-developed conceptions of the relationship between ontology and epistemology, the epistemic premises influencing the choice of theories and the role of theories in conditioning empirical observations and scholarly knowledge claims. To address these issues the author advances a critical realist approach and discusses its implications for theoretical triangulation in accounting research. Originality/value – The paper contributes to the ongoing debate about theoretical pluralism in accounting research by explicating how critical realism may further such pluralism and the inter-disciplinary accounting research project more generally.

Creative spaces in interdisciplinary accounting research

Purpose– The purpose of this paper is to consider the role of interdisciplinary accounting research and suggest ways of broadening its creative scope to embrace significant contemporary phenomenon.Design/methodology/approach– The paper is conceptual in nature and therefore draws only on secondary sources.Findings– The paper suggests that one of the defining features of interdisciplinary accounting research is that it should be a creative space in which novel ideas emerge and new agendas flourish. The authors identify three such creative spaces of scholarly inquiry: the media space, the virtual space and the popular culture space.Originality/value– The paper identifies three new creative spaces in which interdisciplinary accounting research may continue to flourish. It also identifies a possible threat to creativity within future interdisciplinary accounting research.

Reflections on interdisciplinary accounting research: the state of the art of intellectual capital

Purpose – The purpose of this paper is to offer reflections and critique not only on the current state of the art for intellectual capital research (ICR) from an interdisciplinary accounting research (IAR) perspective, but also its future directions. Design/methodology/approach – This paper offers a critical reflection based on the author's observations as an IC researcher, reviewer and editor. The author also supports the arguments with some evidence from the research about IC research. Findings – The author argues that most ICR is falling short of achieving “the most advanced level of knowledge and technology” of the art because it inherits flaws from prior research, thus threatening its legitimacy and impact. Research limitations/implications – The author argues that researchers need to go back to the methodological drawing board when designing IAR so future research can achieve its full potential. To do so researchers also need their research to be transformational to engender change, and to be transdisciplinary, which encompasses research beyond the current boundaries of accounting and management. Originality/value – The author identifies and introduces three research shortcuts that prevent ICR projects from being state of the art being copycat, Furphy and technophobic research which provide insights into why not all ICR research is not “state of the art”.

Interdisciplinary accounting research in the Public Sector

Purpose– The purpose of this paper is to review and present a contemporary perspective on interdisciplinary accounting research in the context of the public services.Design/methodology/approach– The authors present the experience, interpretations and perspective on the state of this research and how it might usefully proceed. The authors use the concept of knowledge production modes to inform the discussion on how the authors might tackle wicked problems.Findings– The interdisciplinary accounting research project in the public services needs to do more in terms of moving outside the disciplines of accounting scholarship. Shifting to a mode of knowledge production that addresses wicked problems requires the interdisciplinary accounting project to work on specific problems with real world application. The authors must re-envision how the work with practice in the doing of research.Originality/value– This timely perspective argues for a transition in the interdisciplinary accounting research project in the public services before its approach, assumptions and methods become taken-for-granted, potentially missing this opportunity to shift into a more engaged research enterprise.