Reflections and projections

James Guthrie and Lee D. Parker

Accounting, Auditing & Accountability Journal, 2017, vol. 30, issue 1, 2-17

Abstract: Purpose - The purpose of this paper is to reflect on 30 years ofAccounting, Auditing & Accountability Journal(AAAJ), and contemplates the future. It makes a case for diversity, including a broad range of theories and research methodologies, as a defining feature ofAAAJ. As we have done since 1988 inAAAJ’s first editorial, we continue to urge interdisciplinary accounting researchers to undertake innovative research and be both original and creative, avoiding the narrow focus and detachment from society that is characteristic of globally pervasive North American economics-based accounting research. Design/methodology/approach - The paper employs an analysis and critique of trends in interdisciplinary research, drawing upon the previous 29 editorials/commentaries published inAAAJ. It also elucidates the field of scholarship associated withAAAJin 2016 as evidence of the patterning of recent research and publishing trends. Findings - This paper identifies challenges confronting interdisciplinary researchers in the globalised academic community. These include our obsession with theoretical engorgement and our adversarial rather than cooperative approach to knowledge development. Furthermore, the authors argue that researchers must reflect on their motivation, informing theories and values if they intend to contribute to practice, policy and a wider societal good. Accounting researchers have a responsibility to go beyond observation, engaging in and constructing a more equal and fair society. Originality/value - This commentary reflects on developments inAAAJand its community over three decades. The authors also address the widerAAAJcommunity, including the Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference attendees,AAAJspecial issue editors, the editorial board, ad hoc reviewers, authors and supporters acrossAAAJ’s 30 years.

Keywords: Academic researchers; Accountancy profession; Interdisciplinary accounting; Accounting and auditing research (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-11-2016-2781

DOI: 10.1108/AAAJ-11-2016-2781

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