Into the light and engagement

Markus Milne, James Guthrie and Lee Parker

Accounting, Auditing & Accountability Journal, 2008, vol. 21, issue 2, 117-128

Abstract: Purpose - This editorial seeks to reflect on seven contributions to thisAAAJspecial issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part served to celebrate 20 years ofAAAJ. The important role of academic researchers is highlighted in not simply observing, but also in engaging in and constructing an enabling accounting. The contribution of scholarly research to knowledgeable debates about an enabling accounting for society and the sustainability of the planet is discussed. Design/methodology/approach - The paper employs a literature‐based analysis and critique. The paper is primarily a discussion paper. Findings - This editorial draws together the themes of papers in thisAAAJspecial issue, which point to the need for researchers to reflect on their motivation, use of theory and values to ensure that academic work is making a genuine contribution. Research limitations/implications - The practical and research issues explored in this, and the other papers, in this special theme section, it is hoped, will invoke more critical perspectives on accountancy, assist scholars in theory development and application, and influence growth in reflective academic studies in this area. Originality/value - This editorial discusses the contributions to thisAAAJspecial issue.

Keywords: Social accounting; Accounting history; Management accounting; Strategic management; Auditing; Public sector organizations (search for similar items in EconPapers)
Date: 2008
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:21:y:2008:i:2:p:117-128

DOI: 10.1108/09513570810854374

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