So, who really is a “noted author” within the accounting literature? A reflection on Benson et al. (2015)

2016 ◽  
Vol 29 (3) ◽  
pp. 483-490 ◽  
Author(s):  
Craig Deegan
Keyword(s):  
Research Community ◽  
The Political ◽  
World Views ◽  
Content Type ◽  
Accounting Research ◽  
Political Views ◽  
Political Foundations ◽  
Other World ◽  
Education And Society ◽  
Practical Implications

Purpose – The purpose of this paper is to explore the propensity of some researchers within the accounting research community (and elsewhere) to ignore potentially rich insights available from other paradigms, and the implications this has for the advancement of knowledge both from an educational and a social perspective. Design/methodology/approach – The analysis is based on a review of a paper published in the Australian Journal of Management by Benson et al. (2015) together with a synthesis of other work which cautions against dismissing conflicting “world views”. Findings – The analysis suggests that the propensity of some accounting researchers to dismiss, or ignore, research undertaken by researchers outside of their paradigm is still apparently “alive and well” within today’s accounting research community. The implications associated with ignoring or dismissing rich interdisciplinary insights are highlighted. Research limitations/implications – The implications of the research are that many rich insights are apparently being ignored by a segment of the accounting research community and this has implications for the advancement of knowledge, education and society. The limitations of this commentary are that the views are based on personal opinion which by its very nature is biased and based on the political views of the author. Practical implications – The practical implications are that in highlighting a propensity to ignore potentially valuable research from alternative paradigms the commentary encourages researchers to consider other world views, as well as the political foundations inherent in their own work. This can have positive implications for the advancement of knowledge, and of society. Social implications – By highlighting the propensity of some researchers to potentially dismiss entire areas of research as not being “notable” it is hoped that there will be a revision of this tendency and this will have possible implications for the advancement of knowledge. Originality/value – The commentary highlights how certain elements of the accounting research community continue to appear to have a propensity to forget/ignore that potentially useful insights are available from people who undertake research beyond the confines of their research paradigm.

Behind closed doors! Homosocial desire and the academic boys club

2014 ◽  
Vol 29 (1) ◽  
pp. 44-64 ◽  
Author(s):  
Virginia Fisher ◽  
Sue Kinsey
Keyword(s):  
Design Methodology ◽  
Field Work ◽  
The Political ◽  
Detailed Data ◽  
Male And Female ◽  
Content Type ◽  
Feminist Poststructuralist ◽  
Homosocial Desire ◽  
Men And Masculinities ◽  
Practical Implications

Purpose – The aim of this paper is to explore the nature and power of the academic boys club. In many organisations, the political significance of the boys club goes largely unremarked and unacknowledged. Yet, the way that male colleagues intimately relate to each other, sometimes called homosocial desire, is crucial to their success at gaining and retaining power at work. Design/methodology/approach – Feminist, poststructuralist, ethnographic, qualitative, and longitudinal data were collected over a five-year period from male and female academics in a British university. Findings – The boys club is still a powerful feature of British universities. Their apparent invisibility shrouds the manner in which they can and do promote and maintain male interests in a myriad of ways, including selection and promotion. These findings have resonances for all organisations. Research limitations/implications – Researching the intimacies between male colleagues requires time-intensive field work and insider access to men interacting with each other. Practical implications – Meaningful gender equality will not be achieved unless and until the more sophisticated forms of female exclusion are revealed and deconstructed. Originality/value – This research makes an unusual and crucial contribution to the study of gender, men and masculinities by providing longitudinal, rich, detailed data, observing men at the closest of quarters and then analysed by a feminist and poststructuralist gaze.

Do high engagement Instagram images influence presidential candidate evaluation? The moderating effect of familiarity

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Caroline Lego Munoz ◽  
Terri Towner
Keyword(s):  
Design Methodology ◽  
The Political ◽  
Candidate Evaluation ◽  
Content Type ◽  
Presidential Candidates ◽  
Attitudes And Behaviors ◽  
Presidential Primary ◽  
Candidate Evaluations ◽  
High Engagement ◽  
Practical Implications

PurposeThis paper aims to examine how exposure to a presidential candidate's high engagement Instagram images influences a citizen's candidate evaluations.Design/methodology/approachData were collected via Amazon MTurk. A 3 × 2 experimental design was employed to test the persuasive effect of exposure of the “most liked” and “most commented on” images of the top four 2016 US presidential primary candidates on a US citizen's candidate evaluation.FindingsResults reveal that highly engaging Instagram images of unfamiliar presidential candidates positively influenced candidate evaluations. However, the same was not true for more well-known presidential candidates.Research limitations/implicationsThis study was not conducted during a live campaign and only examined four of the top 2016 presidential primary candidates.Practical implicationsThe research includes implications for marketers seeking to increase engagement and reach in Instagram marketing campaigns. This study shows that even brief exposure to a highly engaged post involving an unfamiliar person/product on social media can significantly alter evaluations of that person or product.Originality/valueTo the authors' knowledge, no experimental designs have addressed how Instagram posts influence users' political attitudes and behaviors within the political marketing and communications literature.

Ethics as a catalyst for change in business education?

2016 ◽  
Vol 35 (2) ◽  
pp. 170-189 ◽  
Author(s):  
Matthias P Huehn
Keyword(s):  
Business Education ◽  
Design Methodology ◽  
Management Education ◽  
Frame Of Reference ◽  
The Political ◽  
Content Type ◽  
Solution Strategies ◽  
Science Philosophy ◽  
The Impact ◽  
Practical Implications

Purpose – The purpose of this paper is to hypothesise that business theory and education suffer from having been systematically de-philosophised over the last 200 years. Viewed through this lens the economistic narrative can be understood and new and integrated solutions to theoretical and pedagogical problems can be debated. Design/methodology/approach – This paper is a theoretical exploration based on a literature review and philosophical analysis. Findings – Going back to a social science philosophy would fundamentally affect how management is conceptualised, done and taught. The paper focuses on outlining the impact a re-philosophisation would have on management education. Practical implications – If one agrees that philosophy plays a too small role in management, it would change how scholarship is currently defined and how management education functions. Business schools would have to fundamentally change in every respect. Originality/value – Current criticism of the management mainstream focuses on either the political/ethical or the epistemic level. The paper argues that the epistemic and the ethical are connected and by making an integrated argument the debate can be re-energised and solution strategies become obvious. I am not aware of any other contribution making this argument. Ghoshal (unwittingly) used the same reasoning but without using the clear frame of reference (philosophy) that this paper proposes.

Lessons we never wanted to learn: pandemic as pedagogy

2020 ◽  
Vol 16 (4) ◽  
pp. 621-627
Author(s):  
Timothy J. Fogarty
Keyword(s):  
Research Design ◽  
Design Methodology ◽  
Interpersonal Relations ◽  
Social Implications ◽  
Critical Perspective ◽  
Content Type ◽  
Accounting Research ◽  
The World ◽  
Practical Implications ◽  
Level Analysis

Purpose The purpose of this paper is a reflective account in which one person who has been around long enough to see a good bit considers how COVID-19 might change the general contours of the world. Design/methodology/approach This paper follows a broadly based and relatively unstructured approach, based on personal understandings and whatever rigor might have been gained by a life spent thinking about research design and the limits of methodology. Findings The opposite of what many others believe will happen is argued for. Things will change more than we wish. Most will change for the worse. Research limitations/implications Accounting research will have a role to play, but to have impact, this study will require that researchers adopt a much more critical perspective about capitalism and its consequences than before. Practical implications Everyone must do the best they can. Everyone must learn to accept the new and not rage to restore that which existed in before times. Social implications Harsher climate of interpersonal relations will be realized. Originality/value This paper is more about change than about accounting. A 30,000-foot level analysis that does not try to provide many examples. An effort to rise above the specifics that vary across the world.

Schools as learning organizations

2019 ◽  
Vol 33 (5) ◽  
pp. 1106-1115
Author(s):  
Laurie Field
Keyword(s):  
Learning Organization ◽  
Critical Analysis ◽  
Design Methodology ◽  
Learning Organizations ◽  
Poor Quality ◽  
The Political ◽  
Educational Improvement ◽  
Content Type ◽  
First Time ◽  
Practical Implications

Purpose The purpose of this paper is to assess the desirability and attainability of schools becoming learning organizations. Design/methodology/approach The paper presents a critical analysis based on a wide-ranging review of the “schools as learning organizations” literature. Findings The notion of learning organization applied to schools is fundamentally flawed. Most notably, schools as learning organizations are conceptualized in so many different ways that it is possible to claim almost anything; the political aspects of shared learning are inadequately handled; and poor quality scholarship is commonplace. Practical implications There are repeated claims in the educational improvement literature that that there are significant benefits for schools that become learning organizations and, as a result, school leaders should steer schools in this direction. However, this paper critically challenges these claims, concluding instead that schools and their leaders should ignore calls to become learning organizations. Originality/value Many scholars, together with agencies such as the OECD, have suggested that, for schools, the learning organization is both a desirable goal and an achievable endpoint. The value of this paper is that, for the first time, these claims are subjected to a comprehensive critical review, revealing them to be hollow rhetoric rather than attainable reality.

The effects of conventional and unconventional FDI on the host country

2018 ◽  
Vol 22 (2) ◽  
pp. 105-120 ◽  
Author(s):  
Jimmyn Parc ◽  
Jin Sup Jung
Keyword(s):  
Host Country ◽  
Automobile Industry ◽  
Content Type ◽  
Promotion Policies ◽  
Political Views ◽  
Diamond Model ◽  
Analytical Tools ◽  
Practical Implications ◽  
Oli Paradigm

Purpose The purpose of this paper is to analyze and compare the effects of conventional and unconventional FDI on the host country in a more comprehensive and systematic way. Design/methodology/approach Both the OLI paradigm and the imbalance theory are linked to the diamond model in order to compare the effects of conventional and unconventional FDI on the host country. This methodology is then applied to the real world as a case study, FDI toward the Korean automobile industry. Findings Conventional FDI is often said to be more beneficial to the host country than the unconventional type. However, the actual effect of unconventional FDI is shown to be more positive with better management and is often larger than perceived. Therefore, unconventional FDI emerges as important as conventional FDI for sustainable economic development. Practical implications In general, unconventional FDI has often been criticized severely because of misperceptions derived from the dominance of conventional FDI on theoretical aspects, incomprehensive perspectives toward assessing the effects of FDI, and negative political views. Therefore, rigorous and holistic case study analyses based on solid analytical tools are needed in order to better understand the effects of unconventional FDI and to draw up effective and proper FDI promotion policies. Originality/value This paper provides a way to better understand the effect of unconventional FDI on the host country comprehensively and systematically by expanding and deepening existing theories. Based on this, the effects of conventional and unconventional FDI on the host country are compared theoretically and empirically, particularly with the case of the Korean automobile industry.

Paper development in qualitative accounting research: bringing social contexts to life

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thomas Ahrens
Keyword(s):  
Qualitative Research ◽  
Social Development ◽  
Research Group ◽  
Design Methodology ◽  
Social Contexts ◽  
Content Type ◽  
Accounting Research ◽  
The Social ◽  
Social Theories ◽  
Practical Implications

Purpose Expanding on an invited talk at the 1st Paper Development Workshop of the Qualitative Management Accounting Research Group, the purpose of this study is to offer some suggestions for developing qualitative accounting papers. Emphasis is put on the potential of qualitative research to situate evocative accounts of the organisational functionings of accounting in their wider social contexts. Design/methodology/approach To think about paper development as an exercise in communicating worthwhile findings to the readership by interweaving the researcher’s impressions of the field, recorded field material and different social theories to create qualitative accounting scholarship. Findings Qualitative accounting papers can, through the use of different theories, show the embedding of the organisational in the social. Development of qualitative accounting papers is an achievement that emerges in the process of writing. Practical implications Outlines five summary recommendations for paper development. Originality/value Reflects on paper development designed to create qualitative accounting research.

The path of US inequality rests on political progress

2021 ◽  
Keyword(s):  
International Trade ◽  
Political Process ◽  
State Intervention ◽  
The Political ◽  
University Graduates ◽  
Content Type ◽  
Personal Finances ◽  
Political Views ◽  
Biased Technological Change ◽  
Rich People

Significance Burgeoning international trade and skill-biased technological change has raised the fortunes of university graduates while lowering the prospects of those with less education. President Joe Biden's administration is seeking to address many of the areas that have been identified as underlying sources of inequality. Impacts Vicious cycles of poor health, education and declining personal finances have created a group of society with reactionary political views. Populist politicians benefited from a generation of lost economic prospects, but state intervention and redistribution are winning support. Rising numbers of very rich people backed policies to raise their own wealth, and the wealthy continue to influence the political process.

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

2017 ◽  
Vol 30 (8) ◽  
pp. 1642-1676 ◽  
Author(s):  
Garry D. Carnegie ◽  
Christopher J. Napier
Keyword(s):  
Relevant Literature ◽  
Research Community ◽  
Asia Pacific ◽  
Content Type ◽  
Main Research ◽  
Accounting Research ◽  
Community Activities ◽  
Publication Patterns ◽  
Thought Leader ◽  
The Status

Purpose The 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/approach The 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. Findings The 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/implications The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal. Originality/value The 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.

Topics and methods in forensic accounting research

2015 ◽  
Vol 28 (1) ◽  
pp. 98-114 ◽  
Author(s):  
James A. DiGabriele ◽  
Wm. Dennis Huber
Keyword(s):  
Research Methods ◽  
Design Methodology ◽  
Quantitative Methods ◽  
Research Study ◽  
Original Research ◽  
Content Type ◽  
Accounting Research ◽  
Descriptive Research ◽  
Forensic Accounting ◽  
Practical Implications

Purpose – The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach – This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings – Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications – Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications – This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Originality/value – This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

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