Reflections and projections

James Guthrie and Lee D. Parker

Accounting, Auditing & Accountability Journal, 2012, vol. 25, issue 1, 6-26

Abstract: Purpose - This editorial reflects on 25 years ofAAAJand on the interdisciplinary accounting movement and its future direction. It emphasises the Editors' commitment to encouraging the application of a broad range of theories and research methodologies as well as their ongoing support for diversity as a defining feature ofAAAJ. This includes the wider community, which includes the APIRA conference attendees, Special Issue editors and the many individuals who have all played an important part inAAAJ's 25 years. The Editors continue to urge interdisciplinary accounting researchers to undertake innovative research and be both original and creative, thereby avoiding a narrowness that is an increasing feature of North American economics based accounting research. The important role of academic researchers is highlighted in not simply observing, but also engaging in and constructing an enabling accounting. The purpose here is to reflect on the past and to look towards the future. Design/methodology/approach - The paper employs a literature‐based analysis and critique. It also identifies via empirical data the field of scholarship associated withAAAJand evidence of the patterning of recent publications. Findings - This editorial draws together various themes in our previousAAAJeditorials and highlights milestones in the journey to our current position. It identifies various challenges that confront interdisciplinary researchers in the globalised academic community. It also points to the need for researchers to reflect on their motivation, informing theories and values to ensure that their academic endeavours are making a contribution to practice, policy and a wider societal good. Practical implications - It is hoped the practical and research issues explored in this editorial will invoke more interdisciplinary perspectives on accounting and the accounting profession, and assist scholars in reflecting on their academic studies and potential challenges facing them. Originality/value - This editorial reflects on the developments inAAAJover the past 25 years and discusses various contributions. It also celebrates the top ten authors, topics, Special Issue editors, and the last tenAAAJBest Paper awards.

Keywords: Interdisciplinary accounting; Accountancy profession; Academic researchers; Accounting research; Auditing (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:25:y:2012:i:1:p:6-26

DOI: 10.1108/09513571211196829

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