Title of article :
Editorial: The coming out of accounting research specialisms
Author/Authors :
James Guthrie، نويسنده , , Lee Parker، نويسنده ,
Issue Information :
روزنامه با شماره پیاپی سال 2006
Abstract :
Purpose – The paper seeks to explore the ongoing development of an array of interdisciplinary
specialist research areas in the accounting research community and its literature. It sets out to explore
developments over the last 25 years with the aim to identify a number of important trends for the
accounting scholarly community and to consider the role of AAAJ and various interdisciplinary
accounting conferences and other journals.
Design/methodology/approach – This paper employs a literature-based analysis, critique and
argument. The paper’s scope includes the trend towards specialisation by interdisciplinary accounting
scholars in a contemporary context, where mainstream technical accounting research has privileged
positivist research.
Findings – In sharp contrast with the successful emergence of interdisciplinary research in the
1980s, a trend towards at least a proportion of specialist research groupings is now seen, such as
accounting historians, opting to retreat behind closed doors. Some researchers are increasingly
exhibiting a trend towards seeking their own company focusing on attending only their specialised
conferences, and publishing their work in their special interest journal. This carries a risk of retreating
from engagement with the broader and particularly interdisciplinary accounting research community
outside their own specialised confines. This could lead to fragmentation and fellow specialist
researchers are invited to return to “the coming-out parade” and re-engage with the wider scholarly
community.
Research limitations/implications – Accounting scholars not only need to engage with their
interdisciplinary specialised research areas, but also should connect with the wider scholarly
community in order to maintain the pursuit of significant contribution to knowledge.
Practical implications – The paper focuses on personal values of accounting academic scholars as
well as the importance of specialised and more generalised interdisciplinary research scholarly groups.
Originality/value – The paper alerts researchers to significant issues associated with the retreat
into specialised groups and scholarly activities. It offers a practical illustration of a 25-year history of
accounting history research and calls for the coming-out of accounting scholars from specialist
Keywords :
Research , community development , Accounting history
Journal title :
Accounting Auditing and Accountability Journal
Journal title :
Accounting Auditing and Accountability Journal