PurposeThis editorial aims to consider the relationship between academic accounting research and professional practice.Design/methodology/approachThe paper takes the form of an editorial review and argument.FindingsThe paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its impact on teaching, professional practice, and the professions and society is a hotly debated issue.Research limitations/implicationsThe editorial offers scope for accounting academics to engage with the profession and society as to the impact of their research, an important issue in higher education, not only in Australia, but internationally.Originality/valueThe paper provides important commentary on the relationship between accounting research and practice as represented in academic journals.

This study examines the impact of national research assessment exercises (NRAEs) and associated journal quality rankings on the development, scope and sustainability of the academic journals in which accounting research is disseminated. The reported exploratory study focused on the United Kingdom (UK), Australia and New Zealand as three countries in which NRAEs are well developed or imminent. Data were collected via a survey of authors, interviews with journal editors, and feedback from publishers responsible for producing academic accounting journals. The findings suggest that, despite cynicism around the reliability of published journal quality rankings, the entrenchment of NRAE ‘rules’ and journal quality perceptions has changed authors’ submission choices and left lower ranked journals struggling with a diminished quantity and quality of submissions. A clear perception is that NRAEs have done little to improve the overall quality of the accounting literature, but are impeding the diversity, originality and practical relevance of accounting research. Although strategies are suggested for meeting these challenges, they require strategic partnerships with publishers to enhance the profile and distribution of emerging journals, and depend on the willingness of accounting researchers to form supportive communities around journals that facilitate their research interests. The alternative may be a withering of the spaces for academic discourse, a stifling of innovation and a further entrenchment of current perceptions of what counts as ‘quality’ research.

No abstract

No abstract

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Mention the use of social media to some human resource management professionals, and from many you will hear dark mutterings of “distractions” and “waste of time”. Many people believe that while social media – or Web 2.0 as some describe it – offers opportunities for free advertising, promotion and customer engagement, it also allows employees to enter into non-productive activities online that contribute little to nothing to the bottom line. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.