A dream deferred: interdisciplinary accounting in the US

2014 ◽  
Vol 27 (8) ◽  
pp. 1265-1270 ◽  
Author(s):  
Timothy J. Fogarty
Keyword(s):  
North American ◽  
Design Methodology ◽  
Content Type ◽  
Research Perspective ◽  
Accounting Research ◽  
Policy Practice ◽  
The North ◽  
Current State ◽  
The Us ◽  
The Usa

Purpose – The purpose of this paper is to set out to examine and critique the current state and future trajectory of interdisciplinary accounting research in the USA. Design/methodology/approach – The analysis is based on the author's involvement in and research into accounting research and publication contexts, drivers and patterns in the accounting discipline. Findings – In all likelihood, research will continue established traditions that prevent the explorations of economics and finance from material broadening. This paper identifies how that which everyone believes to be such a good idea cannot bear fruit. Research limitations/implications – Conventional economics-based accounting research has proliferated in volume but has largely exhausted its potential for significant contributions to knowledge. Failure to embrace broadened interdisciplinary perspectives risks a crisis of accounting research contribution to policy, practice, and society. Originality/value – This critique reveals the serious weaknesses and serious risks to international accounting scholarship of the continuance and global mimicking of the North American pursuit of an exclusively economic accounting research perspective.

Addressing directions in interdisciplinary accounting research

2014 ◽  
Vol 27 (8) ◽  
pp. 1218-1226 ◽  
Author(s):  
Lee D. Parker ◽  
James Guthrie
Keyword(s):  
Growth And Development ◽  
Design Methodology ◽  
Content Type ◽  
Measurement Systems ◽  
Accounting Research ◽  
Policy Practice ◽  
Current State ◽  
Performance Measurement Systems ◽  
University Performance ◽  
Institutional Actors

Purpose – The purpose of this paper is to address and critique the current state and trajectory of the interdisciplinary accounting movement. Design/methodology/approach – An interdisciplinary literature sourced analysis and critique of the movement's positioning and trajectory. Findings – It observes the creeping currency of the financial economics-based accounting research tradition, with its attendant limitations in scope and policy/practice relevance of its subject matter and findings. The paper reveals the persistent growth and development of an interdisciplinary accounting community despite the pressures of careerist research score-based goal displacement produced by government and university performance measurement systems. Originality/value – The interdisciplinary movement is seen as offering issues focused and innovation-driven research that aims to engage with the complexities of the organisational and institutional actors’ worlds. This remit remains essential to the challenge of the accounting academy's pursuit of issues of societal significance.

They did not start the fire: reviewing and resolving the issue of physician stress and burnout

2017 ◽  
Vol 31 (4) ◽  
pp. 410-417 ◽  
Author(s):  
Julie Christine Babyar
Keyword(s):  
Design Methodology ◽  
Intervention Studies ◽  
Future Research ◽  
Organizational Strategies ◽  
Physician Burnout ◽  
Content Type ◽  
Current State ◽  
The Usa ◽  
Research Accountability ◽  
Physician Stress

Purpose Physician stress and burnout is a serious and common concern in healthcare, with over half of physicians in the USA meeting at least one criterion for burnout. The paper aims to discuss these issues. Design/methodology/approach A review on current state of physician stress and burnout research, from 2008 to 2016, was undertaken. A subsequent perspective paper was shaped around these reviews. Findings Findings reveal research strength in prevalence and incidence with opportunities for stronger intervention studies. While descriptive studies on causes and consequences of physician burnout are available, studies on interventions and prevention of physician burnout are lacking. Future research on physician stress and burnout should incorporate intervention studies and take care to avoid limitations found in current research. Accountability and prevention of physician burnout is the responsibility of the healthcare industry as a whole, and organizational strategies must be emphasized in future research. Originality/value The value of this research comes in the original comprehensive review, international inclusion and succinct summary of physician burnout research and strategies.

scholarly journals What is accounting? The “being” and “be-ings” of the accounting phenomenon and its critical appreciation

2019 ◽  
Vol 32 (5) ◽  
pp. 1414-1436 ◽  
Author(s):  
Nihel Chabrak ◽  
Jim Haslam ◽  
Helen Oakes
Keyword(s):  
Design Methodology ◽  
Interpretive Research ◽  
Critical Perspective ◽  
Content Type ◽  
Accounting Research ◽  
Critical Orientation ◽  
Perspective Drawing ◽  
The Usa

Purpose The purpose of this paper is to reflect a critical perspective drawing from phenomenology, especially informed by a reading of Heidegger, to enhance and extend appreciation of the need to question accounting’s meaning or delineation and how research might be undertaken into the accounting phenomenon and related areas. Design/methodology/approach To illustrate and clarify argumentation in terms of accounting mobilization and the domain of accounting research, the mainstream and strongly positivistic accounting perspective adopted in the USA is critically assessed. At the same time, the authors elaborate how much of interpretive research (including much of that labeled critical) is also lacking in terms of the perspective articulated here. Findings The paper stresses the case for questioning the taken-for-granted and conventional. It promotes reflexivity, cautious pragmatism, attentiveness to the value of the existing, responsibility to difference and otherness and openness to new possibilities as part of a deeper critical orientation. Originality/value The paper draws from phenomenology, especially in Heideggerian terms to open-up new conversational domain to debate accounting.

From persuasive to authoritative speech genres

2014 ◽  
Vol 27 (8) ◽  
pp. 1271-1307 ◽  
Author(s):  
Hanne Nørreklit ◽  
Robert W. Scapens
Keyword(s):  
Design Methodology ◽  
Original Version ◽  
Research Papers ◽  
Content Type ◽  
Speech Genres ◽  
The Us ◽  
Academic Researchers ◽  
The Usa ◽  
Speech Genre ◽  
Persuasive Speech

Purpose – The purpose of this paper is to contrast the speech genres in the original and the published versions of an article written by academic researchers and published in the US practitioner-oriented journal, Strategic Finance. The original version, submitted by the researchers, was rewritten by a professional editor in the USA before it was published. Design/methodology/approach – The paper analyses the “persuasive” speech genre of the original version and the “authoritative” speech genre of the published version. Findings – Although it was initially thought that the differences between the two versions were due to differences in the forms communication used by academics and practitioners, as the analysis progressed it became clear that the differences the authors were observing could be traced to more profound differences in philosophical assumptions about the “way of understanding and constructing a world”. Research limitations/implications – The choice of language and argumentation should be given careful attention when the authors craft the accounting frameworks and research papers, and especially when the authors seek to communicate the findings of the research to practitioners. However, the authors have focused on just one instance in which a text written by academics was re-written for publication in a practitioner journal. Originality/value – The paper contrasts the rationalism of the persuasive speech genre and the pragmatism of the authoritative speech genre. It cautions academic researchers against uncritically adopting specific speech genres, whether they are academic or practitioner speech genres, without carefully reflecting on their relevance and implications for understanding the nature of the phenomenon being discussed.

Expected corruption and business formation

2014 ◽  
Vol 3 (2) ◽  
pp. 292-305
Author(s):  
Noel Campbell ◽  
Adriana S. Cordis
Keyword(s):  
Standard Model ◽  
Design Methodology ◽  
Entrepreneurial Activity ◽  
Content Type ◽  
The Us ◽  
New Business ◽  
Public Corruption ◽  
The Usa ◽  
The Impact ◽  
Business Venturing

Purpose – The purpose of this paper is to investigate whether public corruption influences entrepreneurial activity in the USA. Because the true underlying level of corruption is inherently unobservable, it cannot be factored into business venturing decisions. The authors hypothesize, therefore, that new business venturing should be related to the expected corruption level. Design/methodology/approach – The authors follow Cordis (2009) to calculate the expected rate of public corruption given observed levels of public corruption. The authors embed the expected level of corruption in a relatively standard model of business venturing, which the authors estimate using a cross section of the US states covering the period of 1986-2009. Findings – Using a relatively standard model of business venturing that accounts for variation in predicted corruption levels, the authors find that entrepreneurs launch more businesses in states with higher predicted corruption. Originality/value – To the knowledge, no one has previously tested the impact of expected corruption on entrepreneurial activity.

Course correction: an emerging US strategy for countering China

2020 ◽  
Vol 16 (2) ◽  
pp. 81-97
Author(s):  
John Calabrese
Keyword(s):  
Design Methodology ◽  
Foreign Affairs ◽  
Secondary Source ◽  
China Policy ◽  
Content Type ◽  
Strategic Competition ◽  
The Us ◽  
Fresh Perspective ◽  
The Usa ◽  
Belt And Road

Purpose The purpose of this paper is to investigate a significant course correction in US–China policy. It examines the increasingly broad dissatisfaction with China policy, which has resulted in an apparent end the era of intensive engagement and led to a hardening of the US approach to China across the policy spectrum, as exemplified by the critique of and incipient efforts to counter China’s Belt and Road Initiative (BRI). Design/methodology/approach The research draws on primary and secondary source material to identify evidence of and examine the rationale behind the shift from the USA’s decades-long “engagement” approach toward an in intensifying strategic competition with China. Findings A course correction in US–China policy has been years in the making, and as most now argue is long overdue. The idea that China has emerged as America’s foremost strategic competitor is widely accepted, and indeed deeply ingrained in the thinking of most US foreign affairs professionals. It is also starkly evident in current US declaratory policy and increasingly in its operational policy as well. Research limitations/implications The research offers a fresh perspective on the domestic and diplomatic dimensions of China’s rising. Originality/value The research builds on the latest scholarship on the growth of China’s geopolitical challenge to the USA to explore the development of China–US tensions and rivalries at all levels from the Bush and Obama eras to the present.

The Moon Jae-in administration’s North Korea policy and Korea–US relations

2019 ◽  
Vol 8 (1) ◽  
pp. 59-74
Author(s):  
Nam Kwang Kyu
Keyword(s):  
South Korea ◽  
North Korea ◽  
Design Methodology ◽  
The Moon ◽  
High Likelihood ◽  
Content Type ◽  
The North ◽  
The Usa ◽  
Nuclear Issue

Purpose The purpose of this paper is to present the North Korea policy pursued by the Moon Jae-in administration and discuss the possibility of a weakened alliance between South Korea and the USA. Design/methodology/approach This paper compares the North Korean policies and the ROK–US alliance under the Moon administration, analyzing the recent inter-Korean and North Korea–US summits, with a focus on the issues of denuclearization and establishing a peace regime. Findings This paper reveals that the approach taken by the Moon administration regarding North Korea is similar to that of North Korea and China, and that the ROK–US alliance is likely to weaken should there be any change concerning the North Korean nuclear issue. Originality/value Denuclearization takes place in accordance with the agreement between North Korea and the USA, there is a high likelihood of the ROK–US alliance weakening.

The politics of margin squeeze in telecommunications: diverging paths of the US and EU

Info ◽  
2015 ◽  
Vol 17 (2) ◽  
pp. 1-15 ◽  
Author(s):  
Fuat Oğuz
Keyword(s):  
Competition Policy ◽  
Design Methodology ◽  
Case Law ◽  
Extensive Literature ◽  
The European Union ◽  
Content Type ◽  
Socialist Calculation Debate ◽  
The Us ◽  
The Usa

Purpose – This paper aims to study the historical origins of margin squeeze cases in the USA and Europe. Design/methodology/approach – The author compares and contrasts major margin squeeze investigations in the USA and the European Union (EU) in terms of the role of efficiency and fairness and shows their roots in the socialist calculation debate of the 1940s. Findings – It was found that the USA and EU diverge in their approaches towards margin squeeze claims. While the USA case law focuses more on efficiency, the European Commission makes decisions based more on fairness and “protection of rivals”. This shows that political and ideological preferences influence legal decision-making. Research limitations/implications – The paper is limited to major cases in telecommunications. It leaves aside cases in other areas. Thus, the author cautions that the generalization of the findings of the paper to all margin squeeze cases, or competition policy in general, may be difficult. Originality/value – While there is extensive literature on margin squeeze cases in the USA and EU, there is little work on the historical and ideological connections. The paper contributes to the literature by drawing attention to political influences over technical decisions.

scholarly journals Uncertainty shocks and policymakers’ behavior: evidence from the subprime crisis era

2015 ◽  
Vol 42 (4) ◽  
pp. 578-607 ◽  
Author(s):  
Michael Donadelli
Keyword(s):  
Empirical Evidence ◽  
Design Methodology ◽  
House Prices ◽  
Theoretical Framework ◽  
Subprime Crisis ◽  
Content Type ◽  
Uncertainty Shocks ◽  
The Us ◽  
Lehman Brothers ◽  
The Usa

Purpose – The purpose of this paper is to examine the effects of the 2007-2009 uncertainty shocks on policymakers’ behavior. Design/methodology/approach – Uncertainty shocks in the US credit, financial and production markets are represented by extraordinary events. As in Bloom (2009), these events are associated with significant economic and political shocks (e.g. Lehman Brothers’ collapse). Credit markets uncertainty shocks, which played a crucial role in the aftermath of the house prices collapse in the USA, are first analyzed in a bivariate VAR context, and then, embodied in a simple theoretical framework. Findings – The empirical evidence suggests that the US credit, financial and production markets have been affected by a relative large number of uncertainty shocks (i.e. rare events). In a Brainard’s (1967) uncertainty scenario, it is shown that a bizarre money-liquidity relationship exacerbates the “policymakers’ cautiousness-aggressiveness trade-off.” In addition, the model suggests that a “double” dose of policy, in presence of a global credit crunch, might be useless. Originality/value – This paper improves the existing literature in two main directions. First, it provides novel empirical evidence on the unusual dynamics of the US credit market and its effects on the real economic activity during the crisis. Second, in a very simple theoretical framework accounting for parameter uncertainty, it addresses whether a bizarre money-credit relationship affects policymakers’ behavior (i.e. cautiousness vs aggressiveness).

Outsourcing as symptomatic: class visibility and ethnic scapegoating in the US IT sector

2007 ◽  
Vol 11 (1) ◽  
pp. 71-83 ◽  
Author(s):  
Shiv Ganesh
Keyword(s):  
Design Methodology ◽  
Rhetorical Criticism ◽  
White Collar ◽  
Content Type ◽  
Ethnic Tensions ◽  
Critical Commentary ◽  
The Us ◽  
The Usa

PurposeThis paper aims to analyze recent debates about outsourcing in the USA, using examples from IT sector, especially in the context of India.Design/methodology/approachThe paper is a critical commentary and uses methods based in rhetorical criticism.FindingsThe author argues that to fully understand the outsourcing issue, it has to be considered a symptomatic discourse rather than a causative one. Specifically, it is argued that the outsourcing debate in the context of IT work evidences class issues in as much as it involves white collar visibility. Moreover, the debate is also symptomatic of ethnic tensions in the form of ethnic scapegoating. Some implications of the debate are discussed.Originality/valueThe paper is of value to those interested in debates about outsourcing, and highlights the importance of a communication‐oriented perspective.

Sign in / Sign up

Export Citation Format

Share Document