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1.
It is now time, after a decade of development, to take stock of the growing, varied, interdisciplinary Critical Accounting movement appearing in the pages of Accounting, Organizations and Society and elsewhere throughout the 1980s. Critical Accounting bears remarkable resemblance to the highly important Critical Legal Studies movement (or CLS) in American academic law. This paper introduces CLS to accounting audiences and surveys Critical Accounting from the perspective of its larger, older, more fully articulated, more radical and more divisive legal cousin. This paper argues that if Critical Accounting continues to share CLS's theoretical and intellectual stance, but not its targeted critical practice and institutional or political stance, Critical Accounting is destined to remain an interesting sidelight rather than a fully articulated theory of accounting. Finally, this paper comments on existing Critical Accounting work from a CLS perspective, and suggests new directions for Critical Accounting as an intellectual movement. 相似文献
2.
《Critical Perspectives On Accounting》2014,25(3):237-254
The aim of this paper is to reflect upon the practice of accounting academics as ‘collective intellectuals’ – inspired by the actions and conception of Pierre Bourdieu. While accounting researchers have drawn upon Bourdieu's theoretical contributions on habitus, field and capital, little attention has been paid to his later, more critical ideas and practice of intervention post 1995. As a result, accounting research has yet to discover Bourdieu's work on the ‘collective intellectual’ and, thus, consider its contribution to our understanding of how accounting academics can participate in a form of activism against neoliberalism that would not be in contradiction with professional norms of rigorous research. Rather, activism could enhance academic research.Central to this paper is a reflection on a case of intervention involving a diverse collection of academics and activists who came together to launch a coordinated response to a large-scale industrial disaster in Scotland in 2004. The collective in question took various interventionary steps to campaign for a Public Inquiry into the disaster and seek justice and accountability for workers past and present. These steps are analysed with respect to the methods adopted and the work and practice of Bourdieu's collective intellectual. 相似文献
3.
《Accounting Forum》2017,41(2):57-76
The profile of the accounting academic has changed in recent years. The earliest academics were often recruited from the accountancy profession. Now the typical accounting academic recruit has a profile similar to the rest of the university, with the PhD being the qualification of choice. The reasons for this trend are examined using a cultural and institutional logics framework. The recruitment context and the institutional changes impacting on recruitment in accounting in academia are explored through the views of heads of department who have knowledge of both their institution’s recruitment policies and of the requirements of their discipline. As the research assessment process appears to be a driver of changing recruitment patterns, recruitment is considered in contrasting contexts: Scotland, where periodic research assessment takes place in both old and new universities, and the Republic of Ireland which does not have such a process. Despite differences in the views expressed by heads in these different contexts and differences in their research environments, the trend in all sectors is towards the recruitment (Scotland) or development (Republic of Ireland) of PhD holders rather than professionally qualified staff. The consequences for the nature of the discipline are discussed. 相似文献
4.
《The British Accounting Review》2006,38(3):321-341
This paper reports the construction of an ‘efficient frontier’ of the perceived quality attributes of academic accounting journals. The analysis is based on perception data from two web-based surveys of Australasian and British academics.The research reported here contributes to the existing literature by augmenting the commonly supported single dimension of quality with an additional measure indicating the variation of perceptions of journal quality. The result of combining these factors is depicted diagrammatically in a manner that reflects the risk and return trade-off as conceptualised in the capital market model of an efficient frontier of investment opportunities. This conceptualisation of a ‘market’ for accounting research provides a context in which to highlight the complex issues facing academics in their roles as editors, researchers and authors.The analysis indicates that the perceptions of the so-called ‘elite’ US accounting journals have become unsettled particularly in Australasia, showing high levels of variability in perceived quality, while other traditionally highly ranked journals (ABR, AOS, CAR) have a more ‘efficient’ combination of high-quality ranking and lower dispersion of perceptions. The implications of these results for accounting academics in the context of what is often seen as a market for accounting research are discussed. 相似文献
5.
This study reports on an investigation of 64 senior management accounting academics from 55 universities in 14 countries about the extent to which academic management accounting research does, and should inform practice. Drawing on the diffusion of innovations theory as a point of departure, and based on evidence obtained from a questionnaire survey and subsequent interviews, our findings reveal the prevalence of two broad schools of thought. One school, represented by the majority of senior academics, holds that there is a significant and widening ‘gap’ between academic research and the practice of management accounting, and that this gap is of considerable concern. In contrast, the other school holds that a divide between academic management accounting research and practice is appropriate, and that efforts to bridge this divide are unnecessary, untenable or irrelevant. From this empirical evidence, we advance a conceptual framework distinguishing between the ‘type’ of academic research undertaken, and the ‘users’ of academic research, and on the basis of this framework, contend that framing the relationship between academic research and practice as a ‘gap’ is potentially an oversimplification, and directs attention away from the broader but fundamental question of the role and societal relevance of academic research in management accounting. 相似文献
6.
This paper reviews the professional careers and contributions of three distinguished Australian academics, Russell Mathews, Reg Gynther and Ray Chambers, each of whom died recently. Particular attention is paid to their contributions to the debate on price change accounting, including the exchanges that took place between them on this subject. Price change accounting was a central issue in academic and professional debates of the 1960s and 1970s, when the trio were at the peak of their activity as academics. The paper also records the wide range of their contributions to accounting research, education, standard setting and public policy. 相似文献
7.
Samuel Beckett's play waiting for Godot recounts the story of two tramps, Estragon and Vladimir, awaiting the arrival of Godot. Within the boredom of the wait Estragon and Vladimir are forced to evaluate the purpose of their own life, their existence, the existence of God[ot] and the nature of the human condition. However, Godot never arrives and all that remains is the experience of waiting.In a similar way critical accounting is caught in an act of waiting. Waiting for Marx, for Habermas, for Foucault or for some other thinker to come and to rescue us from our predicament. In this lies some of the academic angst over the future of the critical project.Here we present an imaginative dialogue, substituting two accounting academics for Beckett's tramps. As such they do not represent real people but rather the struggle within the academic discourse for identity, self and meaning. While this dialogue might seem hopeless, reflecting the frustration present in the Beckett original, there is the possibility of emancipation as both of the characters agree to abandon the wait for Marxo and to proceed with their project, in effect fulfilling Marx[o]'s injunction that ‘the role of philosophy is not to describe the world but to change it’. 相似文献
8.
《Critical Perspectives On Accounting》2000,11(5):549-582
This paper presents data from a postal survey designed to explore the impact of the Research Assessment Exercise (RAE) on academic accounting labour in the UK. The RAE is seen as integral to the growth of managerialism in UK higher education and to the increasing commodification of academic labour. The data indicates that academic accountants are divided in their perceptions of and reactions to the RAE. It is argued that in co-opting peer review for managerial ends, the RAE appeals to traditional academic identities, re-enforcing existing divisions within the academic accounting community and dissipating resistance to its perceived negative effects. The conclusion is that despite a significant degree of hostility to the RAE, UK accountants are themselves in large part responsible for enacting this particular managerial control strategy. In the process, there is a danger that academic accounting knowledge is being distorted, the profession divided and academics disillusioned by its power to direct what “counts" as high status academic research. 相似文献
9.
Gudrun Baldvinsdottir Falconer Mitchell Hanne Nørreklit 《Management Accounting Research》2010,21(2):79-82
In recent decades the interest of academic researchers in the practical aspects of management accounting has waned. This editorial explores some of the reasons of this development. Over the past few decades we have witnessed the establishment of management accounting in academia as a social science. This has increased the credibility of the accounting academics. However, it has also meant that academic researchers have neglected the technical core of their discipline and its problems and issues which have a direct practical relevance. It is concluded that there is a need for academic researchers to have a stronger focus on the technical core of the subject and to harness the findings of empirical research so that they can be used to develop and support practice. 相似文献
10.
Louise Crawford Christine Helliar Elizabeth A. Monk 《Accounting Education: An International Journal》2013,22(2):115-131
The academic literature and higher education benchmark statements identify groups of skills that are desirable both for students seeking employment and for employers seeking to recruit students. Professional accounting education pronouncements also stipulate skills that are necessary for an individual to possess in order to act as a competent accountant and auditor. Through a questionnaire survey, this research examines: (i) which of these skills audit and accounting practitioners expect UK universities to teach; (ii) which skills audit and accounting academics believe are important for students to acquire; (iii) which skills audit academics believe that employers require; and (iv) which skills audit academics teach in the UK. Institutional theory is used to develop and interpret this research. 相似文献
11.
Accounting practitioners and academics have raised concerns about the need to develop accounting students' critical thinking and communication skills, as well as their computer literacy. This paper presents two intermediate accounting projects that address these concerns. The first project is structured to familiarize students with accounting resources available electronically. The second project requires students to use an electronic database to research and analyze the effect of asset impairment on the financial statements of companies within a specific SIC code. This project can readily be adapted to any financial accounting topic, not just asset impairment. Both projects have writing components and involve the use of groups and technology; the second project also involves critical analysis of the financial statement impact of asset impairments. The results of student surveys requesting feedback on the effectiveness of the projects are also presented. 相似文献
12.
The objective of this paper is to identify the factors that impact accounting research output in one of the developing regions of the world, Anglophone Sub-Sahara Africa (Anglophone SSA). Adopting an institutional theory framework, the paper uses a sequential research process comprising an original questionnaire and semi-structured interviews. Four research questions were developed to achieve the research objectives. The region's low research output is explained by a host of individual, departmental and/or university, country and international factors; of these, departmental and/or university factors appear to have the strongest impact. The study also found that factors that constitute the regulative (coercive) pillar that promote research tend to be weaker in this region's universities, while factors that constitute the normative and cultural-cognitive pillars which tend to promote teaching appear to be stronger. Thus, the institutional pressure stemming from factors that constitute normative and cultural-cognitive elements dictate the conduct of an accounting academic positioned in Anglophone SSA's universities. That is, research activities of accounting academics in the region are disempowered by the more potent, normative and cultural-cognitive pressures and are inadequately sanctioned by the regulative pressure. 相似文献
13.
The process of research quality assessment is now firmly established in UK universities. The quality of the journals in which academic papers are published is an important input to the assessment process. The relative quality of these journals is clearly difficult to establish in an objective manner. This paper contributes to the debate about relative quality by conducting a peer review. Eighty-eight UK accounting academics reported their degree of familiarity with, and perceptions of quality of, a total of 44 journals in the accounting and finance discipline. Accounting and Business Research and theBritish Accounting Review were the two most familiar academic journals. The most highly ranked journals were generally from the US. 相似文献
14.
《Accounting in Europe》2013,10(2):141-154
This paper is a response to Singleton-Green's examination of the relationship between scholarly financial accounting research and financial accounting policymaking and, in particular, the failure of policymakers to make much use of contemporary research (Accounting in Europe, 7(2), pp. 129–145, 2010). He argues that a major cause of this failure is a communication gap between academics and policymakers but this paper suggests that there is a major gulf between the interests and approaches of the academic and policymaking communities that will not be overcome by improving communication. Thus, his conclusion is too optimistic and may lead policymakers to expect much more from engagement with academic research than they are likely to obtain and academics employing contemporary research paradigms to believe that their work will be received by policymakers with more enthusiasm than is likely to be the case. 相似文献
15.
Are Public Private Partnerships value for money?: Evaluating alternative approaches and comparing academic and practitioner views 总被引:3,自引:0,他引:3
In an earlier article in this journal (Grimsey, D., & Lewis, M. K. (2002b). Accounting for Public Private Partnerships. Accounting Forum, 26(3), 245–270), we examined the intricacies of the accounting issues raised by Public Private Partnerships (PPPs). It was argued that the critical accounting question from the public sector's viewpoint is not one of whether the arrangement is on or off balance sheet, but whether it represents good value for money. However, determining value for money for a PPP is an area in which, despite strong criticisms by a number of academic writers of the methods used by practitioners to evaluate value for money, surprisingly little engagement has taken place between the practitioners and the academics on the issues involved. This paper attempts to provide such an engagement. At the same time, because many of the academic critiques focus on the situation in one country (particularly the UK or Australia), we try to put matters into a broader, comparative context by considering approaches to value for money tests in a number of countries. Our examination is thus comparative in the sense of considering value for money tests in different countries, while also comparing the views of academics and practitioners. 相似文献
16.
17.
This paper is a study of the accounting academic labour market and workplace conditions. Its particular focus is on the pressures, contradictions and dilemmas experienced by junior (Levels A and B) accounting academics at Australian universities. It is argued that, due to work, personal and family pressures, many junior staff members may struggle to complete their PhD within a prescribed time frame. The reasons for this are discussed, as well as the likely effects. The Marxist concept of “alienation” is explored in detail to explain how a junior staff member's work “product” may take on a life of its own which stands up in opposition to her/him, to accuse her/him. The writings of the first-generation critical theorist, Herbert Marcuse, are used to suggest a radical path forward for the junior staff member. She/he is encouraged to take charge of her/his own destiny from within, value personal relationships, and pursue scholarship for its own sake. Opportunities for resistance are also explored in the paper. 相似文献
18.
《Critical Perspectives On Accounting》2005,16(3):227-248
There is anecdotal evidence to support the assertion that accounting research, or what is alleged to be research, is of little or no value to the practice of accounting, nor to the development of accounting as an academic discipline. The problem is not that efforts have not been made to conduct research, but rather there is a fundamental flaw in the accounting research process itself.Tricker suggests that the research process can be understood using two models. One is a set of relationships which “feed-forward”. That is, a known theory suggests a hypothesis, which is tested through the accumulation of data. If the hypothesis is proven to be true, it is added to the body of knowledge, enhancing the legitimacy of the underlying theory. The second model is intended to provide “feed-back”. That is, the real world is observed and a model of it is proposed, based on known theory. Data is collected and processed, and the model is refined. When the model is consistent with the real world and known theory, it is added to the body of knowledge. These research models depend on the existence of known theory for their usefulness.The central problem of accounting research is that there is no known theory to use as a reference for creating hypotheses or models to be empirically researched. The absence of theory can be seen in education, practice, and the research literature itself. Practitioners, for example, because of their training and lack of experience with and interest in research tend not to look to research findings to meet their professional needs. Accounting researchers, on the other hand, have created what appears to be a highly advanced research context which, in effect, is an environment dominated by sophisticated methodology, rather than theory. The research basically emulates the hard sciences, which makes its pursuit academically acceptable, but it lacks substance. This explains the failure of accounting research to improve accounting practice. 相似文献
19.
《The British Accounting Review》2007,39(2):125-151
This paper reviews the last 24 years of academic accounting in the UK, using survey data collected every 2 years by the British Accounting Association (BAA). Over this period, the number of academic accountants more than doubled, the number of full professors rose from 42 to 247, the proportion of staff with a Ph.D. rose from 9% to 39%, the proportion with a professional qualification fell from 73% to 50%, the proportion of academics with no publications fell and the proportion publishing in refereed journals rose. The analysis of the BAA data produces several other findings. First, the overall level of publications reached a peak in 2000 and declined thereafter. Since 1982–1983 there has been a distinct downward trend in the number of journal articles published each period per head, although from year to year the changes are more uneven. Second, very few UK academics publish in the journals, which are identified (by published ranking surveys) as being top international journals, with the exception of Accounting, Organizations and Society. Third, very few UK academics publish in the set of journals which they themselves rate the most highly in terms of quality and which are published primarily in the US. Fourth, the contribution made by UK academics to the international literature also increased, in terms of volume, up to the year 2000 and declined thereafter. Fifth, there has been a move away from publishing in mainstream accounting journals and professional journals. The paper considers some of the implications of these trends for the future of research, for teaching, for the individual progress of UK accounting academics, for the development of the discipline and for the international competitiveness of UK accounting research. 相似文献
20.
The quest for a reliable tool that can predict company failure has been pursued with keen interest both by academics and practitioners for a more than a century. This paper presents a survey of the key papers published on bankruptcy prediction from a critical perspective and discusses models published in the academic literature, are frequently cited and considered to have made a significant contribution to the literature on business failure. This study provides an overview of the significant models, conducts a critical discussion of these models highlighting their virtues and drawbacks. The paper concludes with the author outlining the basic concept of a "Value Erosion Model", where ‘value’ is defined as the future potential of a firm and argues that such a model can address some of the significant drawbacks associated with existing models, offering interesting avenues for future research in the development of an academically robust practically applicable bankruptcy prediction model. 相似文献