The Australian accounting academic in the 1950s

2014 ◽  
Vol 22 (1) ◽  
pp. 54-76 ◽  
Author(s):  
Martin E. Persson ◽  
Christopher J. Napier
Keyword(s):  
Academic Research ◽  
Geographical Location ◽  
Actor Network Theory ◽  
Content Type ◽  
Accounting Research ◽  
Personal Connections ◽  
The Usa ◽  
The 1950S ◽  
Post War ◽  
The Uk

Purpose – The purpose of this paper is to examine the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in breaking into the accounting research community, at that time, almost entirely located in the USA and the UK. For academics outside the networks of accounting research publication in these countries, there were significant, but not insurmountable obstacles to conducting and publishing accounting research. We examine how these obstacles could be overcome, using the notion of “trials of strength” to trace the efforts of Chambers in wrestling with intellectual issues arising from post-war inflation, acquiring accounting literature from abroad and publishing his endeavours. Design/methodology/approach – The article uses actor-network theory to provide an analytical structure for a “counter-narrative” history firmly grounded in the archives. Findings – Documents from the R. J. Chambers Archive at the University of Sydney form the empirical basis for a narrative that portrays accounting research as a diverse process driven as much by circumstances – such as geographical location, access to accounting literature and personal connections – as the merits of the intellectual arguments. Research limitations/implications – Although the historical details are specific to the case being studied, the article provides insights into the challenges faced by researchers on the outside of international research networks in achieving recognition and in participating in academic debates. Practical implications – The findings of this article can provide guidance and inspiration to accounting researchers attempting to participate in wider academic communities. Originality/value – The article uses documents from perhaps the most extensive archive relating to an individual accounting academic. It examines the process of academic research in accounting in terms of the material context in which such research takes place, whereas most discussions have focussed on the underlying ideas and concepts, abstracted from the context in which they emerge.

Is there a commendable regime for combatting money laundering in international business transactions?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrew Emerson Clarke
Keyword(s):  
International Business ◽  
Money Laundering ◽  
Global Economy ◽  
Task Force ◽  
Academic Research ◽  
State Level ◽  
Content Type ◽  
The Usa ◽  
Enforcement Mechanisms ◽  
The Uk

Purpose Money laundering and grand business corruption continue to plague the global economy, accounting for 2%-5% of the global gross domestic product. Illicit funds, produced through grand corruption, are laundered using complex layering schemes that cloak them in legitimacy by concealing their origins. Lamentably, weak anti-money laundering (AML) frameworks promote economic instability, unjust commercial advantages and organized crimes. This study aims to highlight the need for comprehensive anti-corruption and AML frameworks by critiquing the exploitable gaps in the global AML regime created by heterogeneous state-level AML regimes to date. Design/methodology/approach This study welcomes the United Nations Convention against Corruption (UNCAC) and the financial action task force (FATF) recommendations but underscores the limitations of their effectiveness by investigating state-level enforcement mechanisms to determine these instruments’ true impact or lack thereof. The mutual evaluation reports (MERs) and state-level AML regimes in the UK, the USA and Canada are analyzed to illustrate the distinct implementation of international soft law in domestic legislation. Findings This study finds that UNCAC and the FATF recommendations are pivotal steps towards the establishment of a global AML regime for international business, albeit, one that remains imperfect because of the inconsistency of state-level AML frameworks. Consequently, international cooperation is needed to navigate and improve the discrepancies in varied AML legislation. Originality/value The author provides an in-depth and balanced analysis of current state-level AML developments and relies upon the recent 2016-2018 MERs to indicate the successes and flaws of various AML legislation. Therefore, this critique may guide stakeholders to construct robust AML frameworks and contributes to academic research in AML.

The struggle to fabricate accounting narrative obfuscation

2016 ◽  
Vol 13 (1) ◽  
pp. 57-85 ◽  
Author(s):  
Brian A. Rutherford
Keyword(s):  
Network Theory ◽  
Educational Psychology ◽  
Academic Research ◽  
Actor Network Theory ◽  
Research Network ◽  
Actor Network ◽  
Content Type ◽  
Accounting Research ◽  
Per Se ◽  
Human Actors

Purpose The purpose of this paper is to analyse the accounting research project concerned with accounting narrative obfuscation, focusing on the translation of the concept of readability from educational psychology via an earlier literature concerned with the readability of accounting narratives per se. Design/methodology/approach This paper uses actor-network theory and examines, in particular, the need for a network to accommodate the interests of its actors and the consequent risk of failure. Findings The analysis shows that the project is failing because the network seeking to support it is failing, and failing because of its inability to adapt sufficiently to accommodate the interests of its constituents. This failure is contrasted with the earlier concern with readability per se, which did see a successful reconfiguration of actors’ interests. Research limitations/implications The puzzle of the maladjustment of the network concerned with obfuscation is examined and it is suggested that it is a consequence of interests prevailing in the wider academic research network within which the relevant human actors are embedded. Social implications The reasons for the failure of the project are bound up in the wider circumstances of the contemporary accounting research community and may affect scholars’ capacity to pursue knowledge effectively. Originality/value This paper contributes to a modest stream of actor–network analysis directed at accounting research itself.

Space for accounting and accountability: realising potential management accounting research contributions to the space sector

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Basil P. Tucker ◽  
Hank C. Alewine
Keyword(s):  
Management Accounting ◽  
Value Added ◽  
Interdisciplinary Approach ◽  
Interdisciplinary Management ◽  
Potential Contribution ◽  
Content Type ◽  
Accounting Research ◽  
Academic Researchers ◽  
The Usa ◽  
The Uk

PurposeThe contribution of accounting research to the space sector has arguably been less discernible, less visible and less appreciated than that made by STEM disciplines. This paper aims to ascertain the nature and extent to which management accounting can contribute to interdisciplinary advancements of the space sector. This is accomplished by investigating possible contributions realised by management accounting research to the space sector and identifying the opportunities and challenges facing interdisciplinary accounting researchers in making a contribution.Design/methodology/approachThis qualitative empirical study draws on interviews with 25 academic researchers and practitioners from Australia, the USA, the UK, Canada, Europe, India and China, with research or practitioner experience on accounting issues germane to the space sector. The purpose is to seek their perceptions of how interdisciplinary management accounting research can solve contemporaneous problems in the space sector.FindingsThe potential contribution that management accounting research can make in the space sector is grounded in the inherent interdisciplinary of the discipline. The propensity to draw on other disciplines, theories, methodologies and methods is a strength of management accounting, as it is arguably by such interdisciplinarity that “wicked problems’ such as those presented by space exploration, policy and research can be solved.Originality/valueThis is one of the first papers to explore the role and contribution management accounting research can offer to what has traditionally been a STEM-dominated field. In so doing, it underscores the central importance and value-added by an interdisciplinary approach to management accounting research.

The role of provenance in luxury textile brands

2015 ◽  
Vol 43 (10/11) ◽  
pp. 1030-1050 ◽  
Author(s):  
Marnie Collins ◽  
Marcia Weiss
Keyword(s):  
Academic Research ◽  
Luxury Brands ◽  
Content Type ◽  
Luxury Brand ◽  
The Usa ◽  
Perception Of Quality ◽  
The Uk ◽  
Future Growth

Purpose – The purpose of this paper is to analyse the role that provenance holds within the luxury textiles market. It defines similarities and differences in the perception and acceptance of provenance as a key strategy for luxury textile brands in the USA and the UK. Its purpose is to establish a framework of identifiable communication strategies for future growth of the luxury brand sector. Design/methodology/approach – The study consisted of adopting an ethnographic approach to define the role of provenance within luxury brands in the USA and the UK. Attention was focused on textile heritage labels in the USA and in Scotland, to gain insight into how historic artisanship impacts the perception of luxury and authenticity by the consumer. Interviews with key strategists were conducted, and a comparison of the discussions disseminated. Findings – The narrative behind a product, its authenticity and provenance, are key drivers in luxury textile brands, with the perception of quality of utmost importance. Long-standing companies have interwoven provenances with their spiritual birthplaces, people and environment which can be leveraged in product introductions and branding. Practical implications – The paper provides a framework of key features of provenance to inform practitioners on dilemmas such as de-localization, re-localization and transcendence within the luxury brand sector. Originality/value – The paper furthers academic research by investigating contemporary issues in luxury consumer behaviour; specifically in relation to the perception of provenance. While research focuses on Western luxury textile brands and consumers, it provides reference criteria and recommendations to luxury brand strategists that can be adopted and adapted for different fields and geographic locations.

Network analysis in accounting research: an institutional and geographical perspective

2020 ◽  
Vol 21 (3) ◽  
pp. 535-562
Author(s):  
Ali Uyar ◽  
Merve Kılıç ◽  
Mehmet Ali Köseoğlu
Keyword(s):  
Network Analysis ◽  
Role Models ◽  
Global Perspective ◽  
Knowledge Development ◽  
Research Network ◽  
Content Type ◽  
Accounting Research ◽  
The Usa ◽  
Geographical Perspective ◽  
The Uk

PurposeThe objective of this study is to explore the accounting research network among institutions and countries globally and to contribute to the knowledge development in accounting discipline across regions with a novel and original approach.Design/methodology/approachThis study has been conducted by manually collecting data from 10,863 papers published in 22 accounting journals indexed in the Web of Science (WoS) for the period 2000–2016. Analyses and visualizations of collaborative networks across institutions and regions were performed by using network analysis software packages, including Pajek, UCINET 6, NetDraw and VOSviewer.FindingsThe study finds that the most productive five universities are the University of New South Wales, University of Sydney, University of Texas, University of California and University of Manchester worldwide. In accordance with the institution ranking, the five most productive countries in all periods are the USA, the UK, Australia, Spain and Canada. However, in addition to these countries, it is important to note that some European and Asian countries and New Zealand from Oceania are among the most productive countries which host prolific institutions. Furthermore, network indicators show that the UK is the most influential actor in centrality and brokerage within the research network. We should note that Australia is also among the most influential nations with its influential institutions. In all research metrics, the dominance of Anglophone countries (e.g. the USA, the UK and Australia) is observable on which language advantage might play a role since most internationally accredited journals publish scientific articles in English.Research limitations/implicationsThe study is bounded with several main limitations. First, due to collecting the data manually, there might be some inherent limitations. Second, the study is constrained by the time frame between 2000 and 2016. The study does not answer why and how questions in investigating research productivity and effectiveness in the network. Our study might inspire new studies to complement ours by considering these constraints.Practical implicationsOur findings indicated the prominent institution-wide and country-wide actors; thus, the results provide a global perspective on the collaboration network. Second, our findings guide job seekers, who are particularly research-oriented, to potential recruiters around the world both at the institution level and country level. Third, the results might play an important role in forming institution-based and country-based research policies. The USA, among others, is a particularly important actor in productivity, whereas the UK, among others, is a remarkable country in centrality and brokerage in the research network. By examining the policies of these two countries, other nations might shape their research strategies, promotion policies and support and reward schemes. Fourth, cross-institution and in particular cross-country collaborations are imperative in the diversity of accounting research as they blend culturally diverse researchers. Fifth, prominent institutions highlighted in this study might be adopted as role models by other institutions in the same country and benefit their expertise in productivity and cooperation by scrutinizing their approaches. Sixth, our findings and metrics might be adopted as benchmarks for institutions and nations for performance evaluation. Considering our 5-year period indicators, institutions can set targets for their improvement and for measuring the progress. We provide other important implications in the conclusion section of the study.Originality/valueTo the best knowledge of the authors, no study yet investigated the collaboration across academic institutions, regions, and countries in accounting discipline to this extent. Therefore, our research provides a significant contribution to the literature by seeking a comprehensive network analysis of authorship patterns from an institutional and geographical perspective. Doing so, we contribute to knowledge development in accounting discipline with institutional and geographical network analyses.

Is Hong Kong ready for accounting education reform: an analysis of tri-partite views

2014 ◽  
Vol 27 (3) ◽  
pp. 249-265 ◽  
Author(s):  
Theodore T.Y. Chen
Keyword(s):  
Hong Kong ◽  
Education Reform ◽  
Financial Reporting ◽  
Accounting Education ◽  
Accounting Firms ◽  
Content Type ◽  
The Usa ◽  
Accounting Practitioners ◽  
The Uk ◽  
Big Four

Purpose – The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach – The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each. Findings – There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA. Originality/value – The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?

scholarly journals Implications of divergences in adult protection legislation

2016 ◽  
Vol 18 (3) ◽  
pp. 149-160 ◽  
Author(s):  
Lorna Montgomery ◽  
Janet Anand ◽  
Kathryn Mackay ◽  
Brian Taylor ◽  
Katherine C. Pearson ◽  
...  
Keyword(s):  
Design Methodology ◽  
Elder Abuse ◽  
Consensus Model ◽  
Content Type ◽  
Legal Responses ◽  
The Usa ◽  
Protection Legislation ◽  
The Uk ◽  
Practical Implications ◽  
Adult Protection

Purpose – The purpose of this paper is to explore the similarities and differences of legal responses to older adults who may be at risk of harm or abuse in the UK, Ireland, Australia and the USA. Design/methodology/approach – The authors draw upon a review of elder abuse and adult protection undertaken on behalf of the commissioner for older people in Northern Ireland. This paper focusses on the desk top mapping of the different legal approaches and draws upon wider literature to frame the discussion of the relative strengths and weaknesses of the different legal responses. Findings – Arguments exist both for and against each legal approach. Differences in defining the scope and powers of adult protection legislation in the UK and internationally are highlighted. Research limitations/implications – This review was undertaken in late 2013; while the authors have updated the mapping to take account of subsequent changes, some statutory guidance is not yet available. While the expertise of a group of experienced professionals in the field of adult safeguarding was utilized, it was not feasible to employ a formal survey or consensus model. Practical implications – Some countries have already introduced APL and others are considering doing so. The potential advantages and challenges of introducing APL are highlighted. Social implications – The introduction of legislation may give professionals increased powers to prevent and reduce abuse of adults, but this would also change the dynamic of relationships within families and between families and professionals. Originality/value – This paper provides an accessible discussion of APL across the UK and internationally which to date has been lacking from the literature.

Automatic enrolment to pension plans in small organisations: a research agenda

2019 ◽  
Vol 41 (1) ◽  
pp. 142-157 ◽  
Author(s):  
Maureen Maloney ◽  
Alma McCarthy
Keyword(s):  
Firm Size ◽  
Pension Plans ◽  
Occupational Pension ◽  
Pension Policy ◽  
Policy Makers ◽  
Research Attention ◽  
Content Type ◽  
The Usa ◽  
The Uk ◽  
Small Employers

PurposeThe purpose of this paper is to analyse how firm size impacts pension workforce coverage with a particular focus on automatic enrolment (AE) to pension plans in small organisations.Design/methodology/approachThe paper examines the alignment of government AE interests with those of small employers, their employees and pension providers to better understand how firm size impacts pension workforce coverage.FindingsThe alignment of interests between stakeholders (government, pension providers, employers and employees) differs between large and small organisations, and empirical findings from large organisations cannot be assumed to apply in small organisations.Research limitations/implicationsThe paper calls attention to the need for future empirical research and identifies a number of research questions for further analysis to examine how AE impacts pension participation in small organisations and advance the field.Originality/valueThe policy of automatically enroling employees into occupational pension plans, recently legislated for all eligible workers in the UK and under consideration in the USA and Ireland, was developed from research conducted in a small number of large organisations. Pension coverage is particularly inadequate for the large number of employees working in small organisations (1–49 employees). However, little research attention has been focussed on pensions in small organisations with pension policy makers assuming that legislated AE will work as effectively in small organisations as it did in large organisations. This paper addresses this gap in the field.

scholarly journals Employing neo-Durkheimian institutional theory in cross-cultural accounting research

2016 ◽  
Vol 29 (8) ◽  
pp. 1270-1293 ◽  
Author(s):  
Philip Mark Linsley ◽  
Alexander Linsley ◽  
Matthias Beck ◽  
Simon Mollan
Keyword(s):  
Institutional Theory ◽  
Cultural Change ◽  
Cross Cultural ◽  
Content Type ◽  
Accounting Research ◽  
Mary Douglas ◽  
The Social ◽  
Wide Range ◽  
History Of ◽  
The Uk

Purpose The purpose of this paper is to propose Neo-Durkheimian institutional theory, developed by the Durkheimian institutional theory, as developed by anthropologist Mary Douglas, as a suitable theory base for undertaking cross-cultural accounting research. The social theory provides a structure for examining within-country and cross-country actions and behaviours of different groups and communities. It avoids associating nations and cultures, instead contending any nation will comprise four different solidarities engaging in constant dialogues. Further, it is a dynamic theory able to take account of cultural change. Design/methodology/approach The paper establishes a case for using neo-Durkheimian institutional theory in cross-cultural accounting research by specifying the key components of the theory and addressing common criticisms. To illustrate how the theory might be utilised in the domain of accounting and finance research, a comparative interpretation of the different experiences of financialization in Germany and the UK is provided drawing on Douglas’s grid-group schema. Findings Neo-Durkheimian institutional theory is deemed sufficiently capable of interpreting the behaviours of different social groups and is not open to the same criticisms as Hofstede’s work. Differences in Douglasian cultural dialogues in the post-1945 history of Germany and the UK provide an explanation of the variations in the comparative experiences of financialization. Originality/value Neo-Durkheimian institutional theory has been used in a wide range of contexts; however, it has been little used in the context of accounting research. The adoption of the theory in future accounting research can redress a Hofstedian-bias in accounting research.

The big leap: a story of the public accounting firm that wanted to become a cooperative

2016 ◽  
Vol 12 (1) ◽  
pp. 24-49 ◽  
Author(s):  
Stéphane Jaumier
Keyword(s):  
Actor Network Theory ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Content Type ◽  
Accounting Firm ◽  
The Public ◽  
Accounting Research ◽  
Translation Stage ◽  
Public Accountants ◽  
Worker Cooperative

Purpose – While a comparative study of the literature on accounting as a profession and on cooperatives reveals important differences in the values embodied by certified public accountants and by cooperators, the purpose of this study is to explore whether such differences lead to an insurmountable incompatibility or may possibly be mitigated and eventually overcome. Design/methodology/approach – The study focuses on a French public accounting firm’s project to become a worker cooperative. Drawing on methodological insights from actor–network theory (ANT), the study analyses a situation in which the certified public accountants try to convince some cooperators of the merits of their project. Findings – The case studied suggests that accounting as a profession and cooperatives are irreconcilable. It not only confirms that some of their contrasting features (identified in the literature) are indeed too difficult to overcome but also reveals a new, unforeseen source of tension between certified public accountants and cooperators. Research limitations/implications – The study calls for further research into the so-far-overlooked relationships between accounting as a profession and cooperatives. It also proposes to extend the usage of ANT in accounting research to the study of accounting as a profession. Originality/value – While ANT-inspired accounting research has to date shown a dominant interest in successful translation processes, the present study looks at an unsuccessful translation stage.

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