scholarly journals Thirty years of Accounting, Auditing and Accountability Journal

2018 ◽  
Vol 31 (5) ◽  
pp. 1510-1541 ◽  
Author(s):  
John Dumay ◽  
Charl de Villiers ◽  
James Guthrie ◽  
Pei-Chi Hsiao
Keyword(s):  
Social Issues ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
Corporate Reporting ◽  
Research Themes ◽  
Literature Reviews ◽  
Practice Based Research ◽  
Research Questions ◽  
The Ideal

Purpose The 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/approach A 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. Findings The 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/implications Within 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/value This 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.

Measurement and assessment of accounting research, impact and engagement

2020 ◽  
Vol 33 (6) ◽  
pp. 1177-1192
Author(s):  
Brendan Thomas O'Connell ◽  
Paul De Lange ◽  
Ann Martin-Sardesai ◽  
Gloria Agyemang
Keyword(s):  
Lived Experience ◽  
Research Impact ◽  
The Other ◽  
Research Quality ◽  
Future Research ◽  
Research Assessment ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Research Themes

PurposeThe purpose of this paper is to examine prominent issues and knowledge contributions from research exploring measurement and assessment of accounting research, impact and engagement. This paper also provides an overview of the other papers presented in this AAAJ Special Issue and draws from their findings to scope out future impactful research opportunities in this area.Design/methodology/approachConsists of a review and examination of the prior literature and the other papers published in this AAAJ Special Issue.FindingsThe paper identifies and summarises three key research themes in the extant literature: research productivity of accounting academics; the rise of the “Corporate University” and commodification of research; and, the benefits and limitations of Research Assessment Exercises. It draws upon work within these research themes to set out four broad areas for future impactful research.Research limitations/implicationsThe value of this paper rests with collating and synthesising several important research themes on the nature and impact of measurement and assessment of accounting research, impact and engagement, and in prompting future extensions of this work through setting out areas for further innovative research in the area.Practical implicationsThe research examined in this paper and the future research avenues proposed are highly relevant to university academics, administrators and regulators/policymakers. They also offer important insights into matters of accounting measurement, accountability, and control more generally.Originality/valueThis paper adds to vibrant existing streams of research in the area by bringing together authors from different areas of accounting research for this AAAJ Special Issue. In scoping out an agenda for impactful research in the nature and impact of measurement and assessment of accounting research, impact and engagement, this paper also draws attention to underexplored issues pertaining to areas such as the “lived experience” of academics in the corporatised university and envisioning what a future “optimal” system of measurement and assessment of research quality might look like?

Accounting and the business of sport: past, present and future

2019 ◽  
Vol 32 (7) ◽  
pp. 1861-1875 ◽  
Author(s):  
Paul Andon ◽  
Clinton Free
Keyword(s):  
Financial Regulation ◽  
The Other ◽  
Future Research ◽  
Special Issue ◽  
Strategic Choices ◽  
Research Issues ◽  
Content Type ◽  
Accounting Research ◽  
Research Themes ◽  
And Control

Purpose The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring the nexus between accounting and the business of sport, overview the other papers presented in this AAAJ Special Issue and draw from this work to scope out future impactful research opportunities in this area. Design/methodology/approach A review and examination of the prior literature and the other papers published in this AAAJ Special Issue. Findings The paper identifies and summarises three key research themes in the extant literature: financial regulation and assurance; commercialisation and professionalism; and accountability and control. Then it draws from work within these research themes to set out four broad areas for future impactful research. Research limitations/implications The value of this paper rests with collating and synthesising several important research issues on the nexus between accounting (broadly defined) and the business of sport, and in prompting future extensions of this work through setting out areas for further innovative accounting research on sport. Practical implications The research examined in this paper and the future research avenues proposed are highly relevant to administrators and regulators in sport. They also offer important insights into matters of accounting, accountability, valuation and control more generally. Originality/value This paper adds to vibrant existing streams of research in the area by bringing together authors from different areas of accounting research for this AAAJ Special Issue. In scoping out an agenda for impactful research at the intersection of accounting and sport, this paper also draws attention to underexplored issues pertaining to the rise of integrity and accountability concerns in sport, strategic choices in financial regulation, valuation issues and practices and the rise of technology in sport.

Management and sustainability dilemmas in Latin America: introduction

2021 ◽  
Vol 34 (1) ◽  
pp. 1-17
Author(s):  
Olivia Hernandez-Pozas ◽  
Maria Jose Murcia ◽  
Enrique Ogliastri ◽  
Miguel R. Olivas-Lujan
Keyword(s):  
Latin America ◽  
Latin American ◽  
Design Methodology ◽  
Future Research ◽  
Content Type ◽  
Literature Reviews ◽  
Editorial Work ◽  
Different Dimensions ◽  
Sustainability Challenges ◽  
Specific Contribution

PurposeThis article introduces readers to the Special Issue (SI, 34-1) of ARLA, edited (not exclusively) with the best papers of the Academy of Management's Specialized Conference, scheduled for April 2020 in Mexico City. The COVID-19 pandemic forced its cancellation, but the expert peer review and editorial work continued, to contribute to the emerging literature on Latin American Management and Sustainability.Design/methodology/approachGuest editors contributed their expertise based on required editorial processes and focused literature reviews on Management and Sustainability.FindingsThere are large management and sustainability challenges to Latin American practitioners and researchers, resulting in an increasingly urgent need to systematically document similarities and differences in the fields of Management and Sustainability. It is so because the region has been affected as few others before, during and after the pandemic. Thus, this issue summarizes the literature, presents eight new studies and offers suggestions for future research.Research limitations/implicationsManagement and sustainability in Latin America are wide subjects, with different dimensions and issues. This is a specific contribution that leaves much ground to be covered in the different subfields of the area, in research methodologies and conclusions.Originality/valueAn agenda for advancing the field of management and sustainability in Latin America, highlighted by the COVID-19 disruption; additionally, eight of the most advanced research in the field are presented, chosen from two tracks of a large number of contributions to a recent specialized conference organized by the Academy of Management.

CEO statements on racial inequity – (how) do they matter to shareholders?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pyemo Afego ◽  
Imhotep Alagidede
Keyword(s):  
Chief Executive Officers ◽  
Social Issues ◽  
Chief Executive ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Racial Injustice ◽  
Communication Decisions ◽  
Executive Officers ◽  
The Impact

Purpose The purpose of this study is to explore how citizen protests against perceived acts of racial injustice impact on share prices of companies who weigh in on the protests. In particular, corporate statements that directly address the issues around the protests are identified and possible mechanisms underlying how these may impact shareholder value are discussed. Design/methodology/approach The authors first use a qualitative research approach of content and sentiment analysis to track how companies or their chief executive officers (CEOs) present their stance against racial injustice, as represented by their use of linguistic markers. Then, the authors use an event study methodology to assess the response from stock market participants. Findings The findings suggest that CEOs primarily convey their stance using language that is emotive and empathic. In addition, shareholders earn a significant abnormal return of 2.13%, on average, in the three days following the release of the statements. Research limitations/implications This study considered only US-listed companies. The sample size, also, is relatively small. Institutional and cultural differences across countries may also vary. Thus, future research could explore the extent to which the findings generalize to other contexts. Practical implications Results provide insights to top managers who communicate with various stakeholders on emotionally charged social issues. Findings also offer insights on the timing of trades for investors and arbitrageurs. Social implications Findings contribute to the understanding of corporate behaviour in times of social upheaval. Insights from the study may also be used to inform corporate communication decisions about important social issues. Originality/value This study brings into focus the role that affective appeal and moral emotion can play in evoking motivation for corporate activism, and the impact that this has on investor opinions’ formation process.

scholarly journals Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

2017 ◽  
Vol 25 (4) ◽  
pp. 450-460 ◽  
Author(s):  
Charl de Villiers ◽  
Pei-Chi Kelly Hsiao ◽  
Warren Maroun
Keyword(s):  
Conceptual Model ◽  
Research Agenda ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Integrated Reporting ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Prior Literature ◽  
Research Questions

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

The development of corporate social responsibility in accounting research: evidence from Indonesia

2019 ◽  
Vol 15 (5) ◽  
pp. 671-688
Author(s):  
Juniati Gunawan ◽  
SeTin SeTin
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
Study Results ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs. Design/methodology/approach This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed. Findings The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI). Research limitations/implications The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields. Practical implications The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business. Originality/value This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.

Application of semantic technologies in bibliographic databases

2019 ◽  
Vol 38 (1) ◽  
pp. 113-137
Author(s):  
Tsvetanka Georgieva-Trifonova ◽  
Kaloyan Zdravkov ◽  
Donika Valcheva
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Keyword Search ◽  
Bibliographic Databases ◽  
Future Research ◽  
Semantic Technologies ◽  
Scientific Review ◽  
Content Type ◽  
Research Questions

Purpose The purpose of this paper is to summarize the current state of the existing research on the application of semantic technologies in bibliographic databases by providing answers to a set of research questions resulting from a systematic literature review. Design/methodology/approach The present study consists of conducting a systematic literature review of research works related to the application of semantic technologies in bibliographic databases. A manual keyword search is performed in known academic databases. As a result, a total of 78 literature sources are identified as related to the topic and included in the review. From the selected literature sources, information is extracted, which is then summarized and analyzed according to previously defined research questions and finally reported. Besides, a framework is defined to classify literature sources found and collected as a result of the study. The main criteria, according to which the classification is performed, are the used semantic technology and the research problem for which semantic technologies are applied in bibliographic databases. The classification of the publications is verified by each author independently of others. Findings The conducted systematic scientific review establishes that the evolution of semantic technologies sets a period of increased interest in the researchers, as a result of which the advantages of using them for bibliographic descriptions are examined and practically confirmed. After defining semantic models for bibliographic descriptions and approaches to transform existing bibliographic data into their correspondence, the research interest is directed at their comparison, collation; enrichment to facilitate search and retrieval of useful information. Possible perspectives for future research are outlined, which mainly relate to the complete use of the created data sets and their transformation into knowledge repositories. Originality/value Despite the increasing importance of the semantic technologies in various areas, including the bibliographic databases, there is a lack of comprehensive literature review and classification of literature sources relevant to this topic. The detailed study proposed in the present paper supports introducing with the existing experience in the application of semantic technologies in bibliographic databases, as well as facilitates the discovery of trends and guidelines for future research.

scholarly journals Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alessandro Lai ◽  
Riccardo Stacchezzini
Keyword(s):  
Design Methodology ◽  
Sustainability Reporting ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Professional Capital ◽  
Research And Practice ◽  
Corporate Reporting ◽  
Professional Challenges ◽  
Reporting Practice

Purpose This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As such, it highlights the (interrelated) organisational and professional challenges associated with the progressive incorporation of “sustainability” within corporate reporting. Design/methodology/approach The paper draws on Suddaby and Viale’s (2011) theorisation of how professionals reshape organisational fields to highlight how organisational spaces, actors, rules and professional capital evolve alongside the incorporation of sustainability within corporate reporting. Findings The paper shows organisational spaces, actors, rules and professional capital mobilised during the recent evolution of sustainability reporting, starting from a period in which there was no space for sustainability, to more recent periods in which sustainability gained increasing momentum beyond initial niches, and culminating in more integrated forms of sustainability reporting. Research limitations/implications Although the analysis is limited to empirical evidence collected by prior research and practice on sustainability reporting, the paper offers a view to imagine how the incorporation of sustainability within corporate reporting relies on and affects organisational fields and professional jurisdictions. Originality/value The paper offers a lens to interpret corporate and professional challenges associated with the more recent evolutions of sustainability reporting practice and standard setting. It also allows framing the papers accepted in the special issue on “new challenges in sustainability reporting” and concludes by suggesting an agenda for future research.

Critiquing the marginalised place of research on women within international business

2016 ◽  
Vol 12 (4) ◽  
pp. 348-368 ◽  
Author(s):  
Snejina Michailova ◽  
Kate Hutchings
Keyword(s):  
International Business ◽  
Future Research ◽  
Critical Perspective ◽  
Women And Gender ◽  
Content Type ◽  
International Borders ◽  
Research Themes ◽  
The Social ◽  
And Gender ◽  
Considerable Discussion

Purpose This paper aims to provide a critical perspective of how the theme of women, and more broadly gender, have been treated in extant international business (IB) literature. It also suggests meaningful and promising avenues in this research space. Design/methodology/approach This paper is not intended to provide a comprehensive literature review; rather, it offers a critical and reflective view on the development of the IB stream of literature in which discussion of women has been largely marginalised. Findings While women and gender have been topics of considerable discussion across a range of disciplines in the social sciences, they have received limited examination in the IB literature despite this discipline being most suitable for such, given its socio-cultural analyses across international borders and organisations. Research limitations/implications Several themes are suggested as fertile future research avenues. These themes identify gaps in existing knowledge but, more importantly, also problematize prevailing views that IB scholars tend to hold about women and gender. The future research themes suggest that the very context of IB signifies the need for systematic gender analysis which might advance current understanding of women specifically and gender, more broadly, in the IB field. Originality/value This paper makes a salient and timely contribution to the IB field in providing an original, erstwhile unexamined critique of the marginal reflection on women and gender within extant IB research.

Work–life balance: a systematic literature review and bibliometric analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kumari Rashmi ◽  
Aakanksha Kataria
Keyword(s):  
Content Analysis ◽  
Bibliometric Analysis ◽  
Work Life ◽  
Situational Factors ◽  
Work Life Balance ◽  
Future Research ◽  
Life Balance ◽  
Content Type ◽  
Research Themes ◽  
The Impact

Purpose The purpose of this paper is to provide a clear view of current dynamics and research diversification of extant literature in the field of work-life balance (WLB). This paper provides a systematic and critical analysis of WLB literature using bibliometric analysis.Design/methodology/approach Scopus database has been used for carrying out this review that is based on 945 research papers published from 1998 to 2020. The prominence of the research is assessed by studying the publication trend, sample statistics, theoretical foundation, the highly cited research articles and journals, most commonly used keywords, research themes of top four recognized clusters, sub-themes within each cluster and thematic overview of WLB corpus formed on the premise of bibliographic coupling. Additionally, content analysis of recently published papers revealed emerging research patterns and potential gaps.Findings Major findings indicate that the research area consists of four established and emerging research themes based on clusters formed as (1) flexible work arrangements, (2) gender differences in WLB, (3) work–life interface and its related concepts, and (4) WLB policies and practices. Emerging themes identified through content analysis of recent articles include gender discrepancy, the impact of different forms of contextual (situational) factors and organizational culture.Originality/value This research paper is the first of its kind on the subject of WLB as it provides multifariousness of study fields within the WLB corpus by using varied bibliographic mapping approaches. It also suggests viable avenues for future research.

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