Research environment and organisational learning mechanisms in the age of pandemics: the case of accounting research

Indrit Troshani

Accounting, Auditing & Accountability Journal, 2020, vol. 34, issue 2, 281-306

Abstract: Purpose - The university research environment, the broader context where academics produce research, is changing rapidly as a result of the COVID-19 pandemic. The study looks at the role of the research environment and organisational learning mechanisms with respect to the capacity of accounting academics to achieve research outcomes. Design/methodology/approach - The theoretical concepts of research environment and organisational learning mechanisms are used as a basis for analysing documentary and qualitative interview evidence. Interviews were conducted with accounting academics and higher degrees research accounting students based at Australian universities. Findings - A key finding is that COVID-19 restrictions are affecting the capacity of accounting academics to conduct research. The restrictions are affecting meaningful interactions and engagement amongst accounting academics which are essential in maintaining and developing networks, research dialogue and debate, and research culture. Significant and deliberate efforts and innovation are required in attempts to replicate traditional face-to-face engagement and interaction benefits in online settings. Originality/value - The study explains how and why the research environment and organisational learning mechanisms are changing as a result of the COVID-19 restrictions. In doing so, it highlights the implications on the capacity of accounting academics to achieve research outcomes.

Keywords: Research environment; Organisational learning mechanism; University research; COVID-19 pandemic; Accounting (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-09-2020-4940

DOI: 10.1108/AAAJ-09-2020-4940

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