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Whither the accounting profession, accountants and accounting researchers? Commentary and projections

James Guthrie (Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australia AND Bologna University, Italy)
Lee D. Parker (RMIT University, Melbourne, Australia AND Visiting Professor Glasgow University, Scotland)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 18 January 2016

19531

Abstract

Purpose

This commentary reflects on possible disruptions for the accounting profession, accountants and academics in the next 25 years. The traditional and highly valued role of the accounting professional, accountants and academic scholarship is rapidly changing in an intensely networked and interdisciplinary world. The purpose of this paper is to provide a summary of AAAJ activities for 2015 and in the next few years, it also delivers a call to action to interdisciplinary accounting researchers to undertake innovative research that reflects on what these turbulent times mean for society, nations, organisations and individual accountants, practitioners and educators.

Design/methodology/approach

The paper employs a literature-based analysis and critique to provide a critical reflection on current and future developments in academic accounting research.

Findings

In highlighting disruption to traditional accounting practice and research the authors provide a foundation from which researchers should contemplate their motivation, informing theories and values to ensure that their academic endeavours make a contribution to practice, policy and a wider societal good.

Practical implications

It is hoped the practical and research issues explored in this commentary will invoke more interdisciplinary perspectives on accounting and the accounting profession, and assist scholars to reflect on the challenges they face.

Originality/value

Providing a forward looking vision on the important role of academic researchers, the authors urge colleagues not to limit their vision to the narrowness that is an increasing feature of North American economics-based accounting research and to not simply observe, but rather construct an enabling accounting that can benefit society more widely.

Keywords

Acknowledgements

This commentary has benefited from the constructive comments of several colleagues. Thanks to Gloria Parker, Julz Guthrie and Fiona Crawford for their AAAJ editorial assistance. The Editors also thank Rainbow Shum for her tireless efforts over the 13 years as AAAJ administrator in its Adelaide editorial office. The authors are also grateful for support provided to AAAJ by Macquarie University.

Citation

Guthrie, J. and Parker, L.D. (2016), "Whither the accounting profession, accountants and accounting researchers? Commentary and projections", Accounting, Auditing & Accountability Journal, Vol. 29 No. 1, pp. 2-10. https://doi.org/10.1108/AAAJ-10-2015-2263

Publisher

:

Emerald Group Publishing Limited

Copyright © 2016, Emerald Group Publishing Limited

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