Knowledge equity as social justice in academic publishing and why it matters for accounting research

Abstract

Purpose The current academic publishing model, in which researchers rely significantly on multinational publishing companies to disseminate their work, has implications for knowledge enterprise both in terms of knowledge production and distribution. This study aims to provide a critical reflection on the academic publishing model and how it works, particularly in light of the rise of open access publishing and the growing analytics focus of publishing companies and discusses the impact on knowledge equity. Design/methodology/approach This exploratory essay offers a critical analysis of the impact of the current academic publishing model on research practices. The discussion provides a foundation for the argument that knowledge equity is essential to social justice. Findings To effectively fulfil the transformative aims of the interdisciplinary research community within social and environmental accounting, it is imperative to establish equitable access to published research. Originality/value This essay opens space for discussion of the current publishing model, given its dominance of the knowledge enterprise. It outlines some of the implications of this model for knowledge equity and suggests strategies for fostering a more inclusive and accessible dissemination of scholarly work.