Accounting, Auditing and Accountability Journal - AccountingEducation.com Members Offer
Free access for AccountingEducation.com members to select articles from Emerald's Accounting, Auditing & Accountability Journal!
Emerald is pleased to offer all users of Accounting Education free access to selected articles from its renowned Accounting, Auditing & Accountability Journal (AAAJ). The journal, now in its 24th volume, will publish eight issues in 2011, and it is planned that at least one article from each issue will be freely accessible to AccountingEducation.com community members.
Below are the articles freely available to AccountingEducation.com community members from Issue 1 to 4. To access articles from issue 5 - 8 please click here
The articles provided free from issues 1 - 4 are:
- University corporatisation: The effect on academic work-related attitudes by Aleksandra Pop-Vasileva, Kevin Baird and Bill Blair(AAAJ - Vol. 24 Iss. 4)
Purpose – The purpose of this paper is to examine the work-related attitudes (job satisfaction, job stress and the propensity to remain) of Australian academics and their association with organisational, institutional and demographic factors.
Design/methodology/approach – The results indicate a moderately low level of job satisfaction, moderately high level of job stress, and high propensity to remain. The findings reveal that the organisational factors (management style, perceived organisational support, and the characteristics of the performance management system) exhibited the most significant association with academic work-related attitudes, with the only significant institutional factor, the declining ability of students, negatively impacting on job satisfaction and job stress. The findings revealed that work-related attitudes differ, based on discipline, with science academics found to be more stressed and less satisfied than accounting academics. Different organisational and institutional factors were associated with the work-related attitudes of academics from these two disciplines.
Practical implications – The study provides an initial comparison of the work-related attitudes (job satisfaction, job stress, and propensity to remain) of Australian academics across the accounting and science disciplines. The study also provides an important insight into the association between specific organisational and institutional factors, with the work-related attitudes of Australian academics across both disciplines.
Keywords - Job satisfaction, Stress, Performance management systems, Academic staff, Retention, Australia
- Impression management and retrospective sense-making in corporate narratives: A social psychology perspective by Doris M. Merkl-Davies, Niamh M. Brennan, Stuart J. McLeay (AAAJ - Vol. 24 Iss. 3)
Purpose – Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research, this paper seeks to provide a complementary perspective on corporate annual narrative reporting as characterised by conditions of “ex post accountability”. These give rise to impression management resulting from the managerial anticipation of the feedback effects of information and/or to managerial sense-making by means of the retrospective framing of organisational outcomes.
Design/methodology/approach – A content analysis approach pioneered by psychology research is used, which is based on the psychological dimension of word use, to investigate the chairmen’s statements of 93 UK listed companies.
Findings – Results suggest that firms do not use chairmen’s statements to create an impression at variance with an overall reading of the annual report. It was found that negative organisational outcomes prompt managers to engage in retrospective sense-making, rather than to present a public image of organisational performance inconsistent with the view internally held by management (self-presentational dissimulation). Further, managers of large firms use chairmen’s statements to portray an accurate (i.e. consistent with an overall reading of the annual report), albeit favourable, image of the firm and of organisational outcomes (i.e. impression management by means of enhancement).
Originality/value – The approach makes it possible to investigate three complementary scenarios of managerial corporate annual reporting behaviour: self-presentational dissimulation, impression management by means of enhancement, and retrospective sense-making.
Keywords - Annual reports, Chairmen, Social psychology
- Special Issue: Cross cultural impacts: the influence of French philosophers and social theorists on accounting research) – Editorial: The introduction of French theory into English language accounting research by C. Richard Baker and Eve Chiapello (AAAJ - Vol. 24 Iss. 2)
Purpose – This purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French social theorists on the accounting research domain.
Design/methodology/approach – The paper presents a citation analysis of articles appearing in selected English language accounting research journals for a sample of French authors, during the periods from the inception of the journals to mid-2009. In performing this citation analysis, 39 French authors who are well known as social theorists, philosophers, economists or sociologists were included. The accounting research journals chosen for analysis included the top four journals listed in many league tables for accounting research along with several journals that regularly publish research in accounting history or that focus on alternative research paradigms.
Findings – The citation analysis identified the following French authors as being the most frequently cited: Michel Foucault, followed by Bruno Latour and Pierre Bourdieu. The citation analysis also identified the English language accounting research journals in which French social theorists have been most often cited. The two most significant journals have been Critical Perspectives on Accounting and Accounting, Auditing & Accountability Journal, followed by Accounting Organizations and Society, Management Accounting Research and European Accounting Review. The analysis also shows the effects of mimeticism, which seems to have produced a sort of isomorphism in the styles of publication. Accounting, Organizations and Society, appears to be the standard-setter of the critical-interpretive field of accounting research.
Originality/value – This paper is the first known to provide a comprehensive analysis of the introduction of French theory into English language accounting research.
Keywords - Accounting, Economics research, Authorship, France, Accounting theory
- "The relationship between academic accounting research and professional practice by Lee D. Parker, James Guthrie, Simon Linacre (AAAJ - Vol. 24 Iss. 1)
Purpose – This editorial aims to consider the relationship between academic accounting research and professional practice.
Design/methodology/approach – The paper takes the form of an editorial review and argument.
Findings – The paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its impact on teaching, professional practice, and the professions and society is a hotly debated issue.
Originality/value – The paper provides important commentary on the relationship between accounting research and practice as represented in academic journals.
Keywords Accounting research, Business schools, Accounting, Publishing
Click through here to see more AAAJ Free articles (from Vol 21 in 2008) or here for articles form Vol. 22 in 2009
For more information on AAAJ and Emerald's other Accounting journals, please go to www.emeraldinsight.com
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