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The Governance of Accounting Academia: Issues for a Debate


  • Rihab Khalifa
  • Paolo Quattrone


Philosophy and sociology of science have devoted significant attention to processes which define what counts as valid scientific knowledge thus making the producers of such knowledge legitimate academics at the expense of those who do not conform to the cliche. In accounting, too, a vibrant debate has augmented our understanding of the conditions which make certain kinds of accounting knowledge more acceptable than others. The debate included, but was not limited to, issues such as, the institutional arrangements of accounting academic associations and doctoral training regimes and how these shape journals' editorial boards and the selection of published articles. This introduction aims to reopen that debate on the two realms of institutions and practices. In terms of institutional arrangements, we note relevant changes in the forces which contribute to define the quality and relevance of accounting knowledge. We discuss the institutional space towards which accounting departments and scholars are increasingly migrating, that is, business schools. These are often separated from universities and operate under pressures which are sometimes only marginally academic in nature. In terms of practices, we observe changes in academic training regimes which favour the proliferation of opportunistic behaviours. These changes call for a debate on the governance of accounting academia, if academia is to be a knowledge and ethical, and not simply rather a business enterprise.

Suggested Citation

  • Rihab Khalifa & Paolo Quattrone, 2008. "The Governance of Accounting Academia: Issues for a Debate," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 65-86.
  • Handle: RePEc:taf:euract:v:17:y:2008:i:1:p:65-86
    DOI: 10.1080/09638180801971913

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    Cited by:

    1. Alina Beattrice Vladu, 2015. "Do Accounting Practitioners Use Accounting Research Results?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 10-14, June.
    2. repec:spr:busres:v:10:y:2017:i:2:d:10.1007_s40685-017-0046-y is not listed on IDEAS
    3. Palea, Vera, 2015. "Journal Rankings and the Sustainability of Diversity in Accounting Research," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201546, University of Turin.
    4. Deryl Northcott & Simon Linacre, 2010. "Producing Spaces for Academic Discourse: The Impact of Research Assessment Exercises and Journal Quality Rankings," Australian Accounting Review, CPA Australia, vol. 20(1), pages 38-54, March.
    5. Wm. Dennis Huber, 2016. "Deep impact: impact factors and accounting research," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 8(1), pages 56-67.
    6. Lukka, Kari & Modell, Sven, 2010. "Validation in interpretive management accounting research," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 462-477, May.

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