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Into the light and engagement

Author

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  • Markus Milne
  • James Guthrie
  • Lee Parker

Abstract

Purpose - This editorial seeks to reflect on seven contributions to thisAAAJspecial issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part served to celebrate 20 years ofAAAJ. The important role of academic researchers is highlighted in not simply observing, but also in engaging in and constructing an enabling accounting. The contribution of scholarly research to knowledgeable debates about an enabling accounting for society and the sustainability of the planet is discussed. Design/methodology/approach - The paper employs a literature‐based analysis and critique. The paper is primarily a discussion paper. Findings - This editorial draws together the themes of papers in thisAAAJspecial issue, which point to the need for researchers to reflect on their motivation, use of theory and values to ensure that academic work is making a genuine contribution. Research limitations/implications - The practical and research issues explored in this, and the other papers, in this special theme section, it is hoped, will invoke more critical perspectives on accountancy, assist scholars in theory development and application, and influence growth in reflective academic studies in this area. Originality/value - This editorial discusses the contributions to thisAAAJspecial issue.

Suggested Citation

  • Markus Milne & James Guthrie & Lee Parker, 2008. "Into the light and engagement," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 117-128, February.
    • Handle: RePEc:eme:aaajpp:v:21:y:2008:i:2:p:117-128
    DOI: 10.1108/09513570810854374
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    References listed on IDEAS

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    1. Kim Langfield‐Smith, 2008. "Strategic management accounting: how far have we come in 25 years?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 204-228, February.
    2. David Otley, 2008. "Did Kaplan and Johnson get it right?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 229-239, February.
    3. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 170-203, February.
    4. Stephen P. Walker, 2008. "Innovation, convergence and argument without end in accounting history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 296-322, February.
    5. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
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    Cited by:

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