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.

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?

scholarly journals The past, the present and the future of accounting for human rights

2016 ◽  
Vol 29 (4) ◽  
pp. 526-541 ◽  
Author(s):  
Ken McPhail ◽  
John Ferguson
Keyword(s):  
Human Rights ◽  
The Other ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Business And Human Rights ◽  
Policy Domain ◽  
Guiding Principles ◽  
The Impact

Purpose – The purpose of this paper is to discuss a number of important recent developments in the area of business and human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN endorsement of the Guiding Principles on Business and Human Rights (the Guiding Principles) in June 2011, initiatives related to their implementation have advanced at a rapid pace. Despite the centrality of accounting, assurance and reporting to some of the key initiates – accounting research has, hitherto, lagged behind this growing momentum. In order to address this lacunae, this paper develops an agenda for future research in the area of accounting and human rights. In doing so, the paper provides an overview of the important contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach – This paper draws together and identifies key issues and themes related to the rapidly evolving research and policy domain of business and human rights and considers the relevance of these issues to accounting research. Findings – The paper highlights the wide-ranging impact the Guiding Principles and other developments in business and human rights have for accounting practice and draws attention to potential areas of research for accounting scholars. In particular, the paper highlights the emergence of business and human rights due diligence requirements, including their management and reporting. Further, the paper draws attention to the development of business and human rights reporting and assurance practice – which, while still in its infancy, has gathered considerable momentum and support. Research limitations/implications – The paper provides important insights into emerging issues and developments in business and human rights that have clear relevance to accounting research and practice. Originality/value – This paper, and the other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake research in this significant and emerging field.

The disruptive and transformative potential of new technologies for accounting, accountants and accountability

2019 ◽  
Vol 27 (5) ◽  
pp. 677-694 ◽  
Author(s):  
Mauricio Marrone ◽  
James Hazelton
Keyword(s):  
New Technologies ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Prior Literature ◽  
Potential Benefits ◽  
Important Field ◽  
Key Topics ◽  
Environmental Causes

Purpose This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose this special issue and to provide an agenda for future research on technology and disruption. Design/methodology/approach To explore previous works on the disruptive potential of technology in accounting, the study compares topics in accounting research articles that contain variations of the term “disrupt” with those articles containing variations of the term “technology”. Based on the method first proposed in Marrone and Hammerle (2016), an entity linker application was used to extract key topics from the top 50 accounting journals, and these topics were then compared to determine the extent of thematic intersection. Findings A key finding is that accounting academic articles featuring “disruption” are rarely linked with “technology”. The concept of “disruption” has been largely synonymous with crisis, and the crises endured to date have had predominantly social or environmental causes (e.g. the GFC and natural disasters). The literature on technology has coalesced around three broad themes – creation, deployment and protection – which have not been identified as crises triggers so far. This finding underscores the importance of the papers comprising this special issue, which explore enhanced data visualisation, blockchain and social media, as well as considering how such technologies might be managed and their potential for either emancipation or enslavement. Research limitations/implications In relation to the review of prior literature, the primary limitation is that a quantitative approach was taken. Whilst this allows for a greater sample size and replication, a qualitative thematic review may reveal additional findings. The primary implication of this research and this special issue collectively is that there is much more to be done in exploring both the potential benefits and limitations of new technologies for accounting. Originality/value In relation to the review of prior literature, no previous studies have undertaken a quantitative analysis of the intersection of technology disruption in accounting research. In relation to this special issue, these papers collectively provide a multi-faceted view of how technology can and will transform the practice and potential of accounting in the years ahead. Finally, the provision of a thematic framework and research agenda will assist future researchers in exploring this dynamic and important field.

Governance and accountability in hybrid organizations – past, present and future

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jarmo Vakkuri ◽  
Jan-Erik Johanson ◽  
Nancy Chun Feng ◽  
Filippo Giordano
Keyword(s):  
Social Enterprises ◽  
Future Research ◽  
Hybrid Organizations ◽  
Special Issue ◽  
Content Type ◽  
Non Profit ◽  
Institutional Contexts ◽  
And Control ◽  
Policy Problems ◽  
Practical Implications

PurposeIn addressing policy problems, it is difficult to disentangle public policies from private efforts, business institutions and civic activities. Societies may acknowledge that all these domains have a role in accomplishing social aims, but there are fundamental problems in understanding why, how and with what implications this occurs. Drawing upon the insights from the papers of this special issue, the authors aim to advance the understanding of governance and accountability in different contexts of hybridity, hybrid governance and organizations.Design/methodology/approachThe authors conceptualize common theoretical origins of hybrid organizations and the ways in which they create and enact value by reflecting on the articles of the special issue. Furthermore, the authors propose agendas for future research into hybrid organizations.FindingsHybrid organizations can be conceptualized through two types of lenses: (1) the dimensions of hybridity (ownership, institutional logics, funding and control) and (2) their approaches to value creation (mixing, compromising and legitimizing).Practical implicationsThis article provides more detailed and comprehensive understanding of hybridity. This contribution has also important practical implications for actors, such as politicians, managers, street-level bureaucrats, professionals, auditors and accountants who may be enveloped in various hybrid settings, policy contexts and multi-faceted interfaces between public, private and the civil society sector.Originality/valueHybridity lenses reveal novel connections between four types of hybrid institutional contexts: state-owned enterprises (SOEs), non-profit organizations (NPOs), social enterprises (SEs) and municipally owned corporations (MOCs). This paper provides theoretical instruments for doing so.

Reflections on interdisciplinary critical intellectual capital accounting research

2019 ◽  
Vol 32 (8) ◽  
pp. 2282-2306 ◽  
Author(s):  
John Dumay ◽  
James Guthrie
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Human Condition ◽  
Future Research ◽  
Research Needs ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Current State ◽  
The Status

Purpose In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in interdisciplinary intellectual capital (IC) accounting research, link these developments to the current state of play, and set out an agenda for future research. The paper aims to discuss this issue. Design/methodology/approach This paper, written reflectively, includes an impact assessment of the articles using citation analysis and a thematic framing of the prominent issues they discussed. We critically reflect on the status of these eight foundational papers after 20 years, before presenting propositions for a multidisciplinary IC research future. Findings We find that IC research needs to extend beyond organisational boundaries to help improve human rights, human dignity and the human condition as part of the wider interdisciplinary accounting project. We argue that fifth stage IC research can assist because it explores beyond organisational boundaries and helps address the wicked problems of the world. Research limitations/implications This paper only investigates the themes found in the AAAJ special issue. However, the implications for researchers are intended to be transformational because, to go forward and help resolve the material issues facing society and the planet, researchers need to move from being observers to participants. Originality/value We argue that IC researchers must embrace both interdisciplinary and multidisciplinary IC research. This requires IC researchers to reflect on what they are trying to achieve and which issues facing the planet are material.

scholarly journals Strong structuration theory in accounting research

2016 ◽  
Vol 29 (7) ◽  
pp. 1138-1144 ◽  
Author(s):  
Alan Coad ◽  
Lisa Jack ◽  
Ahmed Kholeif
Keyword(s):  
Financial Reporting ◽  
Structuration Theory ◽  
Environmental Accounting ◽  
The Other ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Strong Structuration Theory ◽  
Strong Structuration ◽  
The Impact

Purpose The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides an overview of the contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach This paper draws together and identifies key issues and themes related to the rapidly evolving interdisciplinary use of strong structuration theory and considers the relevance of these issues to accounting research. Findings The paper highlights that there is a growing use of strong structuration theory in a number of disciplines, such as in healthcare, learning studies, management, migration studies and childcare as well as in accounting. Within the accounting discipline, whilst the interest began in management accounting and control, there are ongoing studies of the not-for-profit sector, social and environmental accounting, financial reporting standards and audit. Using strong structuration theory, researchers are more interested in the people (individually or collectively) and their analysis of their conduct and context. They are moving forwards from an overly static use of the quadripartite framework to a more dynamic approach that also includes the other important central elements of strong structuration that focus on the issue of agency in situ rather than on structure cut off from agency. Research limitations/implications The paper provides important insights into emerging issues and developments in strong structuration theory that have clear relevance to accounting research and practice as well as other disciplines. Originality/value This paper, and other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake empirical research using Stones’ strong structuration theory.

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

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giulia Leoni ◽  
Alessandro Lai ◽  
Riccardo Stacchezzini ◽  
Ileana Steccolini ◽  
Stephen Brammer ◽  
...  
Keyword(s):  
Management Practices ◽  
Future Research ◽  
Special Issue ◽  
Health Crisis ◽  
Content Type ◽  
Accounting Research ◽  
Emerging Themes ◽  
Accountability Practices ◽  
Practical Implications

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.

AAAJ, thematic special issues and research innovation: revisiting the next decade

2019 ◽  
Vol 32 (8) ◽  
pp. 2193-2210 ◽  
Author(s):  
Garry D. Carnegie
Keyword(s):  
Design Methodology ◽  
Research Trends ◽  
Future Research ◽  
Special Issue ◽  
Comprehensive Review ◽  
Content Type ◽  
Accounting Research ◽  
Author Team

Purpose Expanding upon the special issue entitled “The special issue: AAAJ and research innovation”, published in 2012, this introduction to the second special issue of the genre is concerned with selected thematic special issues of AAAJ appearing during the second decade of publication from 1998 to 2007. The paper explores research innovation by means of the thematic issues addressed from this decade. Design/methodology/approach This paper provides a background to this special issue and an outline of the articles included. The issue features seven retrospective/prospective articles written by the guest editors of special thematic issues published during 1998 to 2007, supplemented where appropriate by other co-authors or, in one instance, by a new author team. Findings The guest editors and other contributing authors sought to identify and discuss the progression of each field since the AAAJ special issue was published, and to assess the impacts of the special issues to this progression, and to propose future research developments in the designated fields. Research limitations/implications This commentary on articles published is no substitute for carefully reading these contributions. The papers provide a comprehensive review of key developments in the literature until most recently and explore the opportunities for further innovative interdisciplinary accounting research. Originality/value This AAAJ special issue, and the earlier 2012 prototype, constitute a different approach to producing special issues, where the original special issues are revisited with a view to assessing research trends and impacts and to identifying research developments which are ripe for pursuing in each of these interdisciplinary accounting fields.

Two decades of research on nation branding: a review and future research agenda

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andy W. Hao ◽  
Justin Paul ◽  
Sangeeta Trott ◽  
Chiquan Guo ◽  
Heng-Hui Wu
Keyword(s):  
Design Methodology ◽  
Nation Branding ◽  
Future Research ◽  
Journal Articles ◽  
Research Issues ◽  
Content Type ◽  
Future Research Agenda ◽  
Current State ◽  
Research Themes ◽  
Methodological Approaches

Purpose Despite the growing interest by scholars, practitioners and public policymakers, there are still divergent and fragmented conceptualizations of nation branding as the field is still developing. In response, the purpose of this paper is to review and synthesize nation branding research and to provide directions for future research. Design/methodology/approach The authors review peer-reviewed theoretical and empirical journal articles published during the last two decades – from 1998 to 2018. Selected journal articles on nation branding were subsequently synthesized for further insights. Findings The field of nation branding is fragmented and has developed in the course of the last two decades in different directions. This paper identifies key publication outlets and articles, major theoretical and methodological approaches and primary variables of interest that exist in the nation branding literature. The findings also highlight several research themes for future research. Originality/value This research fills a need to summaries the current state of the nation branding literature and identifies research issues that need to be addressed in the future.

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.

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