Emerald | Meditari Accountancy Research | Table of Contents http://www.emeraldinsight.com/2049-372X.htm Table of contents from the most recently published issue of Meditari Accountancy Research Journal en-gb Mon, 14 Jul 2014 00:00:00 +0100 2014 Emerald Group Publishing Limited editorial@emeraldinsight.com support@emeraldinsight.com 60 Emerald | Meditari Accountancy Research | Table of Contents http://www.emeraldinsight.com/common_assets/img/covers_journal/medarcover.gif http://www.emeraldinsight.com/2049-372X.htm 120 157 The accounting academic http://www.emeraldinsight.com/journals.htm?issn=2049-372X&volume=22&issue=1&articleid=17113221&show=abstract <strong>Abstract</strong><br /><br /><B>Purpose</B> - This paper considers the accounting academic, the environment in which the academic operates, and the challenges they face. <B>Design/methodology/approach</B> - This paper explores a number of issues relating to the accounting academic. The five papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature.<B>Findings</B> - The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that the accounting academic will remain a fertile area for future research.<B>Practical implications</B> - This portrayal of accounting academics is of interest to accounting researchers, accounting historians, university managers, and individual academics.<B>Originality/value</B> - This special issue provides a range of examples of research relevant to the accounting academic and sets an agenda for future research. Article literatinetwork@emeraldinsight.com (Grant Samkin, Annika Schneider) Mon, 14 Jul 2014 00:00:00 +0100 Australian accounting academics: Challenges and possibilities http://www.emeraldinsight.com/journals.htm?issn=2049-372X&volume=22&issue=1&articleid=17113246&show=abstract <strong>Abstract</strong><br /><br /><B>Purpose</B> - The purpose of this paper is to provide a thought provoking, attention-directing diegesis about the quality of the experience for those working as academic accounting scholars.<B>Design/methodology/approach</B> - Using story telling by the authors as narrators and a literature review, this paper examines challenges to, and possibilities for, accounting academics.<B>Findings</B> - The study reveals a number of possibilities for the sustainability of the accounting academy in Australia all of which rely on the symbiotic relations between the three elements of the profession – practitioners, policy makers and academics - to prepare accounting and business professionals for the future.<B>Research limitations/implications</B> - The study is limited to the Australian context of academic accountants and therefore the identified possibilities for accounting academics in other contexts may differ.<B>Practical implications</B> - This paper identifies the challenges for contemporary accounting academics in Australia and presents opportunities for sustainability of the Australian accounting academy. <B>Originality/value</B> - This paper uses a story to explore its overarching theme of the quality of the academic experience for accounting academics in Australia. The story is developed from the authors’ combined experiences of over 80 years as accounting academics who are also actively engaged with the profession. Article literatinetwork@emeraldinsight.com (James Guthrie, Elaine Evans, Roger Burritt) Mon, 14 Jul 2014 00:00:00 +0100 SUPER-VISION? Personal experiences of an accounting academic http://www.emeraldinsight.com/journals.htm?issn=2049-372X&volume=22&issue=1&articleid=17113235&show=abstract <strong>Abstract</strong><br /><br /><B>Purpose</B> - The aim of this paper is to illustrate the social aspects of supervising students’ research of accounting practice. It attempts to demonstrate that accounting practice and accounting research share a common characteristic – they are both forms of social practice.<B>Design/methodology/approach</B> - The paper is written as a personal reflection, and confession. It follows a tradition in the social science literature of academics engaging in auto-ethnographic self-reflection. It is presented as a series of dialogues between the academic and the students.<B>Findings</B> - The tensions between the experienced teacher and the students raise questions about the extent of involvement of the academic in the students’ work. Each project involves social interactions which affect the nature of the supervision required and provided. Positivistic approaches may give strict guidance in the form of accepted rules and conventions, but for social scientists who recognise that research, like practice, is socially constructed, outcomes are often uncertain<B>Research limitations/implications</B> - It is a personal reflection on specific research projects and so there are no conclusions about supervision in general.<B>Practical implications</B> - The intent is to capture the uncertain development and outcome of research projects. The uncertainty may be typical of supervisor/student experiences.<B>Originality/value</B> - Though examples of auto-ethnographic self-reflection may be found in the social science literature, there are few, if any, in the accounting literature. Article literatinetwork@emeraldinsight.com (Stewart Lawrence) Mon, 14 Jul 2014 00:00:00 +0100 The Australian accounting academic in the 1950s: R. J. Chambers and networks of accounting research http://www.emeraldinsight.com/journals.htm?issn=2049-372X&volume=22&issue=1&articleid=17113239&show=abstract <strong>Abstract</strong><br /><br /><B>Purpose</B> - To examine the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in breaking into the accounting research community, at that time almost entirely located in the United States and the United Kingdom. For academics outside the networks of accounting research publication in these countries, there were significant, but not insurmountable obstacles to conducting and publishing accounting research. We examine how these obstacles could be overcome, using the notion of "trials of strength" to trace the efforts of Chambers in wrestling with intellectual issues arising from post-war inflation, acquiring accounting literature from abroad, and publishing his endeavours.<B>Design/methodology/approach</B> - The article uses actor-network theory to provide an analytical structure for a "counter-narrative" history firmly grounded in the archive.<B>Findings</B> - Documents from the R. J. Chambers Archive at the University of Sydney form the empirical basis for a narrative that portrays accounting research as a diverse process driven as much by circumstances – such as geographical location, access to accounting literature, and personal connections – as the merits of the intellectual arguments.<B>Research limitations/implications</B> - Although the historical details are specific to the case being studied, the article provides insights into the challenges faced by researchers on the outside of international research networks in achieving recognition and in participating in academic debates.<B>Practical implications</B> - The findings of this article can provide guidance and inspiration to accounting researchers attempting to participate in wider academic communities.<B>Originality/value</B> - The article uses documents from perhaps the most extensive archive relating to an individual accounting academic. It examines the process of academic research in accounting in terms of the material context in which such research takes place, whereas most discussions have focused on the underlying ideas and concepts, abstracted from the context in which they emerge. Article literatinetwork@emeraldinsight.com (Martin E. Persson, Christopher J Napier) Mon, 14 Jul 2014 00:00:00 +0100 Using university websites to profile accounting academics and their research output: A three country study http://www.emeraldinsight.com/journals.htm?issn=2049-372X&volume=22&issue=1&articleid=17113244&show=abstract <strong>Abstract</strong><br /><br /><B>Purpose</B> - The purpose of this paper is to examine the profiles of Australian, New Zealand and South African accounting faculty members. Additionally, the study investigates whether there are any differences in research productivity of the accounting faculty between countries as measured by peer reviewed academic journal output.<B>Design/methodology/approach</B> - This archival study uses details obtained from webpages of Departments of Accounting in the three countries to construct a profile of accounting academics.<B>Findings</B> - Significant differences in the profiles of accounting academics were found that can be attributed to the institutional factors that exist in each country. Staff at the junior lecturer, and lecturer level, are more likely to be female, while senior lecturers and professors in all three countries were more likely to be male. While Australia and New Zealand had a similar percentage of staff holding PhD or equivalent academic qualifications, only a small proportion of the South African faculty held PhD or equivalent qualifications. A greater proportion of the South African faculty was professionally qualified compared to their Australian and New Zealand counterparts. New Zealand accounting faculty was more productive than their Australian colleagues, with South African academics being the least productive. Academics holding a doctoral qualification or equivalent were more productive than those that did not.<B>Research limitations/implications</B> - The research limitations relate to the use of websites as the primary data source. Incompleteness of information, inconsistencies in the type of information presented, and a lack of comparability of information across institutions and countries may have led to some errors and omissions. However, given the relatively large sample size of 2,049 academics, this was not deemed to materially affect the final analysis.<B>Originality/value</B> - The paper provides an important contribution to the literature on accounting academics. It is the first of its kind to present a comprehensive ‘snapshot’ of the profiles of accounting academics at the universities in Australia, New Zealand and South Africa. Article literatinetwork@emeraldinsight.com (Grant Samkin, Annika Schneider) Mon, 14 Jul 2014 00:00:00 +0100 Educating professionals – describing the knowledge agency of Accounting academics http://www.emeraldinsight.com/journals.htm?issn=2049-372X&volume=22&issue=1&articleid=17113234&show=abstract <strong>Abstract</strong><br /><br /><B>Purpose</B> - The purpose of this study is to describe the multiplicity of the role of the Accounting academic as knowledge agent: in terms of the discovery of new knowledge and its recontextualisation into pedagogy, as well as effective teaching and learning in the field of Accounting. <B>Design/methodology/approach</B> - Through a literature review and the collection of qualitative data (using purposive sampling) this study describes the Accounting academic’s role as a knowledge agent, as viewed by Accounting academics and professional accountants, with the aim of providing insight into the tensions that exist in the education of professionals. <B>Findings</B> - The data collected in this study indicates that Accounting academics find themselves torn between their different roles: those of researcher and teacher. Accounting academics do not feel valued in their role as teachers, as at the university more emphasis is placed and promotion is based on research, yet the Accounting profession places more value on their teaching and scholarship role.<B>Practical implications</B> - There is an urgent need in professional Accounting education (trapped within a multiple principal paradigm), for some fundamental re-thinking of the focal point of research, and the knowledge agency of academe, particularly within a developing economy, such as South Africa.<B>Originality/value</B> - The value of this paper is in its identification and description of the tensions experienced in the education of professional accountants. The university and profession are urged to value, acknowledge and reward the multiple roles of Accounting academics. Article literatinetwork@emeraldinsight.com (Ilse Lubbe) Mon, 14 Jul 2014 00:00:00 +0100