IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v62y2022i4p4615-4627.html
   My bibliography  Save this article

Matters of concern and engaged research

Author

Listed:
  • Wai Fong Chua

Abstract

This paper argues that repeated concerns about the nature of academic accounting research should be taken seriously. It proposes engaged research as a means of deepening our social license. Anchored in the argument of Chua and Fiedler (2022), engaged research is characterised as follows. It engages with complex relations of practice, is a crosscultural journey and it co‐produces research on matters that matter (to practitioners, regulators, academics, communities). The paper outlines how accounting research could engage with a contemporary business landscape characterised by pervasive digitisation as well as new risks and opportunities brought about by climate change.

Suggested Citation

  • Wai Fong Chua, 2022. "Matters of concern and engaged research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4615-4627, December.
    • Handle: RePEc:bla:acctfi:v:62:y:2022:i:4:p:4615-4627
    DOI: 10.1111/acfi.13002
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/acfi.13002
    Download Restriction: no
    File URL: https://libkey.io/10.1111/acfi.13002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Martin Kornberger & Dane Pflueger & Jan Mouritsen, 2017. "Evaluative infrastructures : Accounting for platform organization," Post-Print hal-02312027, HAL.
    2. repec:eme:aaaj00:aaaj-09-2017-3156 is not listed on IDEAS
    3. Deborah Agostino & Yulia Sidorova, 2017. "How social media reshapes action on distant customers: some empirical evidence," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 777-794, May.
    4. James A. Ohlson, 2015. "Accounting Research and Common Sense," Abacus, Accounting Foundation, University of Sydney, vol. 51(4), pages 525-535, December.
    5. Alnoor Bhimani, 2020. "Digital data and management accounting: why we need to rethink research methods," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 9-23, April.
    6. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    7. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    8. Parker, Martin, 2018. "Shut Down the Business School," University of Chicago Press Economics Books, University of Chicago Press, edition 1, number 9780745399171, September.
    9. Dambrin, Claire & Robson, Keith, 2011. "Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 428-455.
    10. Emma McDaid & Christina Boedker & Clinton Free, 2019. "Close encounters and the illusion of accountability in the sharing economy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(5), pages 1437-1466, August.
    11. Lukas Goretzki & Erik Strauss & Leona Wiegmann, 2018. "Exploring the Roles of Vernacular Accounting Systems in the Development of “Enabling” Global Accounting and Control Systems," Contemporary Accounting Research, John Wiley & Sons, vol. 35(4), pages 1888-1916, December.
    12. repec:eme:aaaj00:aaaj-11-2018-3745 is not listed on IDEAS
    13. Chapman, Christopher S. & Kihn, Lili-Anne, 2009. "Information system integration, enabling control and performance," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 151-169, February.
    14. repec:eme:aaaj00:aaaj-07-2015-2136 is not listed on IDEAS
    15. Jérémy Morales & Caroline Virginie Lambert, 2013. "Dirty work and the construction of identity. An ethnographic study of management accounting practices," Post-Print hal-01097571, HAL.
    16. Michela Arnaboldi & Cristiano Busco & Suresh Cuganesan, 2017. "Accounting, accountability, social media and big data: revolution or hype?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 762-776, May.
    17. George Salijeni & Anna Samsonova-Taddei & Stuart Turley, 2019. "Big Data and changes in audit technology: contemplating a research agenda," Accounting and Business Research, Taylor & Francis Journals, vol. 49(1), pages 95-119, January.
    18. Morales, Jérémy & Lambert, Caroline, 2013. "Dirty work and the construction of identity. An ethnographic study of management accounting practices," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 228-244.
    19. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
    20. Wai Fong Chua & Tanya Fiedler, 2022. "Engaging with matters that matter: a cross-cultural journey into the financialization of climate change effects," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 20(1), pages 92-116, October.
    21. Yu, Lichen & Mouritsen, Jan, 2020. "Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’," Accounting, Organizations and Society, Elsevier, vol. 84(C).
    22. Oesterreich, Thuy Duong & Teuteberg, Frank & Bensberg, Frank & Buscher, Gandalf, 2019. "The controlling profession in the digital age: Understanding the impact of digitisation on the controller's job roles, skills and competences," International Journal of Accounting Information Systems, Elsevier, vol. 35(C).
    23. Dechow, Niels & Mouritsen, Jan, 2005. "Enterprise resource planning systems, management control and the quest for integration," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 691-733.
    24. Karen Golden-Biddle & Karen Locke, 1993. "Appealing Work: An Investigation of How Ethnographic Texts Convince," Organization Science, INFORMS, vol. 4(4), pages 595-616, November.
    25. Jeacle, Ingrid & Carter, Chris, 2011. "In TripAdvisor we trust: Rankings, calculative regimes and abstract systems," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 293-309.
    26. Humphrey, Christopher & Gendron, Yves, 2015. "What is going on? The sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 47-66.
    27. Jan Bebbington & Henrik Österblom & Beatrice Crona & Jean-Baptiste Jouffray & Carlos Larrinaga & Shona Russell & Bert Scholtens, 2019. "Accounting and accountability in the Anthropocene," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(1), pages 152-177, November.
    28. Claire Dambrin & Keith Robson, 2011. "Tracing performance in the pharmaceutical industry: ambivalence, opacity and the performativity of flawed measures," Post-Print hal-00687848, HAL.
    29. repec:eme:aaaj00:aaaj-03-2017-2880 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Knudsen, Dan-Richard, 2020. "Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    2. 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.
    3. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
    4. Crvelin, David & Becker, Albrecht, 2020. "‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    5. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    6. Daniela Ruggeri & Antonio Leotta & Carmela Rizza, 2023. "Digitalisation and accounting language games in organisational contexts," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 817-838, September.
    7. Power, Michael, 2021. "Modelling the microfoundations of the audit society: organizations and the logic of the audit trail," LSE Research Online Documents on Economics 100243, London School of Economics and Political Science, LSE Library.
    8. Bürkland, Sirle & Zachariassen, Frederik, 2014. "Developing an ERP technology: Handling incompleteness of the system," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 409-426.
    9. Andrew, Jane & Baker, Max, 2020. "The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    10. Plante, Maude & Free, Clinton & Andon, Paul, 2021. "Making artworks valuable: Categorisation and modes of valuation work," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    11. Leoni, Giulia & Parker, Lee D., 2019. "Governance and control of sharing economy platforms: Hosting on Airbnb," The British Accounting Review, Elsevier, vol. 51(6).
    12. Smith, Julia A. & England, Claire, 2019. "An ethnographic study of culture and performance in the UK lingerie industry," The British Accounting Review, Elsevier, vol. 51(3), pages 241-258.
    13. Adriana Tiron-Tudor & Delia Deliu, 2021. "Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study," JRFM, MDPI, vol. 14(8), pages 1-26, August.
    14. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
    15. Ben Khaled, Wafa & Gérard, Benoît & Farjaudon, Anne-Laure, 2022. "Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    16. Pollock, Neil & D’Adderio, Luciana, 2012. "Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 565-586.
    17. Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    18. Faulconbridge, James R. & Muzio, Daniel, 2021. "Valuation devices and the dynamic legitimacy-performativity nexus: The case of PEP in the English legal profession," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    19. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    20. van Erp, Wil & Roozen, Frans & Vosselman, Ed, 2019. "The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design," Scandinavian Journal of Management, Elsevier, vol. 35(4).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:62:y:2022:i:4:p:4615-4627. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/aaanzea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.