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.

Incoming and outgoing academic mobility in Russia and abroad: main trends, administrative challenges

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tamara K. Rostovskaya ◽  
Vera I. Skorobogatova ◽  
Elena E. Pismennaya ◽  
Vadim A. Bezverbny
Keyword(s):  
Comparative Analysis ◽  
Human Resource Development ◽  
Asia Pacific ◽  
Successful Implementation ◽  
Systematic Observation ◽  
Academic Mobility ◽  
Content Type ◽  
Postgraduate Students ◽  
The Status ◽  
Young Researchers

PurposeThe goal of research consists in identifying trends in academic mobility in Russia and abroad, primarily that of academic staff; contributing suggestions on improving the management of academic mobility processes.Design/methodology/approachThe research uses methods of observation, comparative analysis, as well as statistical method and generalization method supported by the facts. A comparative analysis of statistical data is made; these data were taken from the publicly available reliable sources of the Organization for Economic Cooperation and Development, Human Resource Development Department of the Asia–Pacific and others.FindingsIt was found that the level of academic mobility rises with the rising level of education. The overall mobility of tertiary students – in particular, students and postgraduate students, is growing throughout the world. Mobile postgraduate students demonstrate better research results during training. Even short-term academic internships for postgraduate students contribute to the successful implementation of research projects at their host university and the spread of new knowledge in general. In general, academic mobility contributes to the accumulation of human and cultural scientific capital that makes a connection between research communities in different countries. Based on the research findings, it was found that no statistics are collected on the foreign academic mobility of postgraduate students and young researchers in Russia. Based on the analysis, it may be deduced that the scope of academic mobility is extremely small. European countries are the main countries of prevailing academic mobility.Originality/valueGiven the importance of participation in foreign academic mobility for the development of the competitiveness of national science in Russia, it appears that there is a need to monitor the foreign academic mobility of Russian postgraduate students and young researchers. The monitoring of foreign academic mobility of Russian postgraduate students and young researchers is a systematic observation of the status and conditions of training highly qualified personnel in Russian educational establishments and scientific organizations, providing educational authorities of Russia with up-to-date information on the status of outgoing academic mobility necessary for analyzing and forecasting the development of the national education system and national labor market.

scholarly journals Crowdsourcing: a systematic review of the literature using text mining

2020 ◽  
Vol 120 (11) ◽  
pp. 2041-2065
Author(s):  
Ioanna Pavlidou ◽  
Savvas Papagiannidis ◽  
Eric Tsui
Keyword(s):  
Text Mining ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Relevant Literature ◽  
Reliability And Validity ◽  
Future Research ◽  
Content Type ◽  
Main Research ◽  
Critical Elements ◽  
A Value

PurposeThis study is a systematic literature review of crowdsourcing that aims to present the research evidence so far regarding the extent to which it can contribute to organisational performance and produce innovations and provide insights on how organisations can operationalise it successfully.Design/methodology/approachThe systematic literature review revolved around a text mining methodology analysing 106 papers.FindingsThe themes identified are performance, innovation, operational aspects and motivations. The review revealed a few potential directions for future research in each of the themes considered.Practical implicationsThis study helps researchers to consider the recent themes on crowdsourcing and identify potential areas for research. At the same time, it provides practitioners with an understanding of the usefulness and process of crowdsourcing and insights on what the critical elements are in order to organise a successful crowdsourcing project.Originality/valueThis study employed quantitative content analysis in order to identify the main research themes with higher reliability and validity. It is also the first review on crowdsourcing that incorporates the relevant literature on crowdfunding as a value-creation tool.

Management accounting research in family businesses: a review of the status quo and future agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kumudu Kapiyangoda ◽  
Tharusha Gooneratne
Keyword(s):  
Family Business ◽  
Family Firms ◽  
Management Accounting ◽  
Status Quo ◽  
Family Businesses ◽  
Content Type ◽  
Accounting Research ◽  
Informal Controls ◽  
Business Studies ◽  
The Status

Purpose This paper aims to review prior management accounting research founded upon family businesses. It presents the status quo, uncovers gaps in existing literature and postulates avenues for future scholarly inquiry. Design/methodology/approach In carrying out this review, a search was conducted accessing three search engines: Emerald insight, JSTOR and ScienceDirect encompassing journals which have published family business and management accounting research. Accordingly, 50 papers spanning 28 journals were identified as relevant and selected for review. Findings The review suggests that amid heightened research interest, while literature on management accounting in the realm of family firms has accelerated across time, how peculiarities of family businesses get articulated in the management accounting practices they deploy deserve further study. It also became evident that currently little is known on the use of various traditional and contemporary control practices, sustainability accounting and infusion of new management accounting ideas as well as the use of informal controls, which are very real to family businesses. Research limitations/implications This paper contributes to the on-going knowledge debates on management accounting in family businesses and provides directions to potential researchers by illuminating the status quo of research and issues of significance which so far has been neglected. Practical implications This review, being placed at the nexus of management accounting and family businesses, offers lessons and insights to family business owners, managers and policymakers for the smooth functioning of businesses using management accounting insights. Originality/value Although a vast majority of family business studies in management accounting and controls have been published from 2013 onward, existing reviews capture publications up to 2012. Building upon, yet moving beyond reviews to date, and encompassing latest publications, this paper advances our understanding on the state of management accounting research in the field of family business.

Maintenance and sustainability: a systematic review of modeling-based literature

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Afef Saihi ◽  
Mohamed Ben-Daya ◽  
Rami Afif As'ad
Keyword(s):  
Relevant Literature ◽  
Research Area ◽  
Social Dimension ◽  
Future Research ◽  
Social Dimensions ◽  
Environmental Aspect ◽  
Content Type ◽  
Main Research ◽  
Maintenance Decisions ◽  
Dimension One

PurposeMaintenance is a critical business function with a great impact on economic, environmental and social aspects. However, maintenance decisions' planning has been driven by merely economic and technical measures with inadequate consideration of environmental and social dimensions. This paper presents a review of the literature pertaining to sustainable maintenance decision-making models supported by a bibliometric analysis that seeks to establish the evolution of this research over time and identify the main research clusters.Design/methodology/approachA systematic literature review, supported with a bibliometric and network analysis, of the extant studies is conducted. The relevant literature is categorized based on which sustainability pillar, or possibly multiple ones, is being considered with further classification outlining the application area, modeling approach and the specific peculiarities characterizing each area.FindingsThe review revealed that maintenance and sustainability modeling is an emerging area of research that has intensified in the last few years. This fertile area can be developed further in several directions. In particular, there is room for devising models that are implementable, based on reliable and timely data with proven tangible practical results. While the environmental aspect has been considered, there is a clear scarcity of works addressing the social dimension. One of the identified barriers to developing applicable models is the lack of the required, accurate and timely data.Originality/valueThis work contributes to the maintenance and sustainability modeling research area, provides insights not previously addressed and highlights several avenues for future research. To the best of the authors' knowledge, this is the first review that looks at the integration of sustainability issues in maintenance modeling and optimization.

What it takes to be a superior college president

2017 ◽  
Vol 24 (5) ◽  
pp. 286-297 ◽  
Author(s):  
Hershey Harry Friedman ◽  
Frimette Kass-Shraibman
Keyword(s):  
Higher Education ◽  
Student Satisfaction ◽  
Employee Engagement ◽  
Relevant Literature ◽  
Colleges And Universities ◽  
College President ◽  
Content Type ◽  
Critical Issues ◽  
The Status ◽  
University Leaders

Purpose The purpose of this study is to examine established leadership paradigms in the context of institutions of higher education. The old ways of running a college, which might have worked several decades ago, no longer work in the age of flux characterized by super-fast breakthroughs due to technology and the internet. Organizational change is especially difficult in academe where many faculty are tenured and satisfied with the status quo. Design/methodology/approach This paper examines and synthesizes the relevant literature in leadership and higher education administration, focusing on critical issues and recommendations to ensure the long-term viability and relevance of colleges and universities. It also describes meaningful metrics that should be monitored by university leaders to strengthen their institutions. Findings Some of the findings are as follows: the old ways of running an institution of higher learning need to be overhauled; colleges and universities need leaders who can transform their institutions into learning organizations where knowledge is shared; and leaders must have the ability to tap into their organization’s intellectual capital and creativity. In addition, several new metrics are needed for evaluating the leadership of a college of university, including vision, employee engagement, student satisfaction and image/reputation. Originality/value This study provides an original approach to reform colleges and universities and enable them to thrive in the age of chaos and disruption.

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.

High-speed data provision by mobile networks in the Asia-Pacific region

2018 ◽  
Vol 20 (3) ◽  
pp. 225-243
Author(s):  
Peter Curwen ◽  
Jason Whalley
Keyword(s):  
Mobile Networks ◽  
High Speed ◽  
Structural Changes ◽  
Initial Step ◽  
Asia Pacific ◽  
Large Individual ◽  
Content Type ◽  
The Status ◽  
Data Provision ◽  
High Speed Data

Purpose The purpose of this paper is to examine in a fully up-to-date manner the position in respect to the licensing and launch of long-term evolution (LTE) in a region that attracts relatively little attention when treated as a whole because the emphasis is usually upon the very large individual markets (China, India and Japan) contained within it. The purpose is also to examine the role of international groups and the extent to which the licensing of LTE can make a difference to the structure of mobile markets in the region. Design/methodology/approach The initial step was to compile extensive databases with respect to the licensing and launch of high-speed networks in the region – defined both narrowly and also to encompass countries that are often treated as part of the Middle East – arranged so as to emphasise the status of dominant incumbents. There is a discussion of new entry and its potential to disrupt incumbents. Findings For historical reasons, the region contains countries that have strong differences whether defined in terms of economic, social or cultural characteristics, and hence it has not been easy for a network with international aspirations to expand outside its home market nor for, say, European-based operators to gain a foothold. Attempts to introduce competition via new licences has also been problematic because of the strong, and sometimes very large, incumbents already present. Research limitations/implications This is necessarily an overview that uses selected data to describe the overall picture because of the substantial number of quite different markets surveyed. Practical implications It is possible to forecast how certain structural changes will occur – primarily the withdrawal of international groups such as Millicom that prefer to concentrate upon other regions. Originality/value The databases that underpin the analysis are author-compiled and entirely original.

Prioritization of important factors towards the status of industry 4.0 implementation utilizing AHP and ANP techniques

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dheeraj Nimawat ◽  
B.D. Gidwani
Keyword(s):  
Sensitivity Analysis ◽  
Industry 4.0 ◽  
Relevant Literature ◽  
Analytic Network Process ◽  
Essential Elements ◽  
Critical Factors ◽  
Content Type ◽  
The Status ◽  
Recent Initiative ◽  
Implementation Status

PurposeThe purpose of the paper is to visualize the priorities of important factors towards the status of Industry 4.0 implementation in Indian manufacturing industries by utilizing the analytic hierarchy process (AHP) and analytic network process (ANP) techniques.Design/methodology/approachBased on a review of relevant literature, the authors recognized four criteria and 16 critical factors that have been validated by academic and industry experts. AHP and ANP models are then developed to evaluate the requirements and essential elements of the Industry 4.0 implementation. The outcomes were validated with the aid of sensitivity analysis.FindingsThe above models offer the industry a clear and straightforward way to understand the critical factors in the status of Industry 4.0 implementation. The two techniques have emerged to be influential in deciding the status of Industry 4.0 implementation. The two methods yielded almost identical outcomes. Both methods take into account the industry's specific needs based on their available capacity.Practical implicationsDecision-makers and specialists will use the strategies discussed in this paper to effectively include the implementation status of Industry 4.0 in their industries, based on their ability to make arrangements for proper implementation of Industry 4.0 and to concentrate on top priority factors when implementing Industry 4.0 at their workplace.Originality/valueThe contribution of this research is that it is the first to be carried out with a view to both AHP and ANP to analyze important factors regarding the implementation status of Industry 4.0 and authentication through sensitivity analysis methods; this is a recent initiative in Industry 4.0.

scholarly journals SOCIAL MEDIA AND ITS IMPACT ON USER BEHAVIOR – A METHODOLOGICAL AND THEMATIC REVIEW

2020 ◽  
Vol 12 ◽  
pp. 236-249
Author(s):  
Sana Singh ◽  
Malvika Kumar ◽  
Aakanksha Rawat ◽  
Ritvik Khosla ◽  
Smita Mehendale
Keyword(s):  
Social Media ◽  
User Behavior ◽  
Empirical Studies ◽  
Relevant Literature ◽  
Future Research ◽  
Content Type ◽  
Consumer Motivation ◽  
Main Research ◽  
Media Usage ◽  
Thematic Review

Social Media has invaded all walks of life including the way we consume content. The literature is rich with research on various aspects of social media and its impact on user behavior, organisations, and the society. This systematic literature review has been done to highlight the key themes and methodologies in extant literature for social media and its impact on user behavior. With 61 journal articles as the base of this review, 4 main research themes emerged, namely consumer motivation, effects of the platform format, content type, and the inverse impact of user behavior on the platforms. On exploration of the methodologies used in the relevant literature, a variety of approaches i.e. qualitative, quantitative, mixed, and non-empirical studies have been used to analyze social media usage and its impact on user behavior. Based on the methodological and thematic review, recommendations are provided for future research.

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.

Sign in / Sign up

Export Citation Format

Share Document