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Whither the accounting profession, accountants and accounting researchers? Commentary and projections

Author

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  • James Guthrie
  • Lee D. Parker

Abstract

Purpose - – This commentary reflects on possible disruptions for the accounting profession, accountants and academics in the next 25 years. The traditional and highly valued role of the accounting professional, accountants and academic scholarship is rapidly changing in an intensely networked and interdisciplinary world. The purpose of this paper is to provide a summary ofAAAJactivities for 2015 and in the next few years, it also delivers a call to action to interdisciplinary accounting researchers to undertake innovative research that reflects on what these turbulent times mean for society, nations, organisations and individual accountants, practitioners and educators. Design/methodology/approach - – The paper employs a literature-based analysis and critique to provide a critical reflection on current and future developments in academic accounting research. Findings - – In highlighting disruption to traditional accounting practice and research the authors provide a foundation from which researchers should contemplate their motivation, informing theories and values to ensure that their academic endeavours make a contribution to practice, policy and a wider societal good. Practical implications - – It is hoped the practical and research issues explored in this commentary will invoke more interdisciplinary perspectives on accounting and the accounting profession, and assist scholars to reflect on the challenges they face. Originality/value - – Providing a forward looking vision on the important role of academic researchers, the authors urge colleagues not to limit their vision to the narrowness that is an increasing feature of North American economics-based accounting research and to not simply observe, but rather construct an enabling accounting that can benefit society more widely.

Suggested Citation

  • James Guthrie & Lee D. Parker, 2016. "Whither the accounting profession, accountants and accounting researchers? Commentary and projections," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(1), pages 2-10, January.
  • Handle: RePEc:eme:aaajpp:v:29:y:2016:i:1:p:2-10
    DOI: 10.1108/AAAJ-10-2015-2263
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    Citations

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    Cited by:

    1. Vitor Azzari & Emerson Wagner Mainardes & Aziz Xavier Beiruth & Fábio M. Costa, 2021. "The dimensions of accounting service quality," SN Business & Economics, Springer, vol. 1(8), pages 1-31, August.
    2. Katherine Leanne Christ & Roger Leonard Burritt, 2019. "Implementation of sustainable development goals: The role for business academics," Australian Journal of Management, Australian School of Business, vol. 44(4), pages 571-593, November.
    3. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
    4. Gendron, Yves, 2018. "On the elusive nature of critical (accounting) research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 1-12.
    5. Turcan Cristian Dragos & Sabin-Alexandru Babeanu & Rapan Claudia Mihaela & Banta Viorel Costin, 2023. "Obstacles And Solutions In Accounting During The Pandemic Era," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 219-225, February.
    6. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    7. Garry Carnegie & Lee Parker & Eva Tsahuridu, 2021. "It's 2020: What is Accounting Today?," Australian Accounting Review, CPA Australia, vol. 31(1), pages 65-73, March.
    8. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    9. Palea, Vera, 2017. "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 59-73.
    10. Maurizio Massaro & Carlo Bagnoli & Francesca Dal Mas, 2020. "The role of human sustainability in professional service firms. Evidence from Italy," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2668-2678, September.

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