A review of accounting research in Australasia

Villiers, Charl de; Hsiao, Pei‐Chi Kelly

doi:10.1111/acfi.12424

Cited by 51 publications

(38 citation statements)

References 165 publications

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“…The experience of this editorial board member illustrates how metrics are being used to manage accounting academics and set unrealistic expectations, which can lead to significant health and career issues (Martin-Sardesai and Guthrie, 2017;Martin-Sardesai et al, 2017a;Martin-Sardesai et al, 2017b;Martin-Sardesai and Guthrie, 2018b;Martin-Sardesai and Guthrie, 2018a;Martin-Sardesai et al, forthcoming). These iniquities are compounded by the inconsistencies present in out of date journal quality lists, such as that of the ABDC (De Villiers and Hsiao, 2019).…”

Section: Introductionmentioning

confidence: 99%

What counts for quality in interdisciplinary accounting research in the next decade

Guthrie

Parker

Dumay

et al. 2019

AAAJ

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Purpose The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic publishing, metrics for determining research quality and the possible impacts on accounting scholars. These are considered in relation to the core values of interdisciplinary accounting research ‒ that is, the pursuit of novel, rigorous, significant and authentic research motivated by a passion for scholarship, curiosity and solving wicked problems. The impact of changing journal rankings and research citation metrics on the traditional and highly valued role of the accounting academic is further considered. In this setting, the paper also provides a summary of the journal’s activities for 2018, and in the future. Design/methodology/approach Drawing on contemporary data sets, the paper illustrates the increasingly diverse and confusing array of “evidence” brought to bear on the question of the relative quality of accounting research. Commercial products used to rate and rank journals, and judge the academic impact of individual scholars and their papers not only offer insight and visibility, but also have the potential to misinform scholars and their assessors. Findings In the move from simple journal ranking lists to big data and citations, and increasingly to concerns with impact and engagement, the authors identify several challenges facing academics and administrators alike. The individual academic and his or her contribution to scholarship are increasingly marginalised in the name of discipline, faculty and institutional performance. A growing university performance management culture within, for example, the UK and Australasia, has reached a stage in the past decade where publication and citation metrics are driving allocations of travel grants, research grants, promotions and appointments. With an expanded range of available metrics and products to judge their worth, or have it judged for them, scholars need to be increasingly informed of the nuanced or not-so-nuanced uses to which these measurement systems will be put. Narrow, restricted and opaque peer-based sources such as journal ranking lists are now being challenged by more transparent citation-based sources. Practical implications The issues addressed in this commentary offer a critical understanding of contemporary metrics and measurement in determining the quality of interdisciplinary accounting research. Scholars are urged to reflect upon the challenges they face in a rapidly moving context. Individuals are increasingly under pressure to seek out preferred publication outlets, developing and curating a personal citation profile. Yet such extrinsic outcomes may come at the cost of the core values that motivate the interdisciplinary scholar and research. Originality/value This paper provides a forward-looking focus on the critical role of academics in interdisciplinary accounting research.

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Section: Introductionmentioning

confidence: 99%

What counts for quality in interdisciplinary accounting research in the next decade

Guthrie

Parker

Dumay

et al. 2019

AAAJ

View full text Add to dashboard Cite

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“…The two members of our team who formed the ‘expert judgement’ team reviewed each of the papers from the list of journals as well as previous literature reviews in the area (Benson et al ., ; Benson et al ., ; Linnenluecke et al ., ; Linnenluecke et al ., ; de Villiers and Hsiao, ) to come to an initial list of topics that were deemed to be topics of major interest over the last five years in the respective journals. The author team developed their own qualitative interpretation of Kleinberg's ‘burst detection’ algorithm to identify emerging topics that were uncharacteristically frequent or ‘bursty’ in the literature.…”

Section: Methodsmentioning

confidence: 99%

Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific

Cai

Linnenluecke

Marrone

et al. 2019

Abacus

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In this paper, we focus on the question to what extent machine learning (ML) tools can be used to support systematic literature reviews. We apply a ML approach for topic detection to analyze emerging topics in the literature-our context is accounting and finance research in the Asia-Pacific region. To evaluate the robustness of the approach, we compare findings from the automated ML approach with the results from a manual analysis of the literature. The automated approach uses a keyword algorithm detection mechanism whereby the manual analysis uses common techniques for qualitative data analysis, that is, triangulation between researchers (expert judgement). From our paper, we conclude that both methods have strengths and weaknesses. The automated analysis works well for large corpora of text and provides a very standardized and non-biased way of analyzing the literature. However, the human researcher is potentially better equipped to evaluate current issues and future trends in the literature. Overall, the best results might be achieved when a variety of tools are used together.

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“…In the corporate governance and sustainability space, qualitative researchers play a key role in identifying important social and environmental issues and providing organisations with insights on how they should be managed and reported (de Villiers and Hsiao, ). For example, the interpretive accounting community has devoted considerable attention to explaining how integrated reporting can be used to reinforce an organisation's social, economic and environmental objectives (Gibassier et al ., ; Vesty et al ., ); engage more effectively with stakeholders (Lodhia, ; Lai et al ., ); and promote a more integrated approach to business management (Guthrie et al ., ; Al‐Htaybat and von Alberti‐Alhtaybat, ).…”

Section: The Types Of Research Questions That Suit Qualitative Researmentioning

confidence: 99%

Qualitative accounting research: dispelling myths and developing a new research agenda

Villiers

Dumay

Maroun

2019

Accounting & Finance

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This article deals with some common misconceptions about qualitative research. Qualitative studies are well suited to studying complex interconnections and relationships without reducing the complexity to simple numbers or variables. Rather than excluding outliers from a dataset, qualitative researchers are interested in these exceptions and often examine them in-depth in order to develop better understandings and generate new theories on how accounting develops, functions and influences behaviour. New understandings and theory allow qualitative research to advance recommendations, extend the boundaries of accounting research, and make important contributions to both accounting theory and practice.

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A review of accounting research in Australasia

Cited by 51 publications

References 165 publications

What counts for quality in interdisciplinary accounting research in the next decade

What counts for quality in interdisciplinary accounting research in the next decade

Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific

Qualitative accounting research: dispelling myths and developing a new research agenda

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