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“Accounting” in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion

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  • Craig Deegan

Abstract

This paper, based upon my Plenary Address at the 2024 Accounting and Finance Association of Australia and New Zealand Annual Conference, documents my reflection of the evolution in accounting that has occurred over the last 40 years. While the research and teaching of accounting has evolved, many gaps are evident. Applying a four‐step accountability model, opportunities for future research and teaching are identified. Factors influencing research and teaching agendas, and our propensity to address gaps, are explored. This paper is a useful resource for teachers and researchers of accounting, students and people seeking some tips about potential accounting research topics.

Suggested Citation

  • Craig Deegan, 2025. "“Accounting” in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 1009-1045, March.
    • Handle: RePEc:bla:acctfi:v:65:y:2025:i:1:p:1009-1045
    DOI: 10.1111/acfi.13394
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    References listed on IDEAS

    as
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    20. Andrew Gray & Bill Jenkins, 1993. "Codes of Accountability in the New Public Sector," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 6(3), pages 1-1, September.
    21. Kevin Rennert & Frank Errickson & Brian C. Prest & Lisa Rennels & Richard G. Newell & William Pizer & Cora Kingdon & Jordan Wingenroth & Roger Cooke & Bryan Parthum & David Smith & Kevin Cromar & Dela, 2022. "Comprehensive evidence implies a higher social cost of CO2," Nature, Nature, vol. 610(7933), pages 687-692, October.
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    35. Charl de Villiers & Ruth Dimes & Matteo La Torre & Matteo Molinari, 2024. "The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 36(2), pages 255-273, May.
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