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The global accounting academic: what counts!

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

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 2 January 2014

3130

Abstract

Purpose

This editorial aims to consider the global accounting academic and the environment in which we research and teach, including consideration of the challenges that confront us now and into the future.

Design/methodology/approach

Document review, personal reflections and argument.

Findings

The paper acknowledges that the accounting academic has an important role to play in a global higher education system. However, challenges include government research performance measurement systems, journal ranking lists, lack of funding for quality teaching and research, life as a “cash cow” for universities, the impact of the virtual university and its impact on professional practice, the profession and society in general. These factors carry direct implications for the current shape and orientation of accounting research and scholarship.

Research limitations/implications

The paper offers scope for accounting academics to engage with the profession and society as to the impact of their teaching and research, not only in Australia, but internationally.

Originality/value

The paper provides important commentary on the global accounting academic and what counts.

Keywords

Acknowledgements

Part of this editorial was informed by public debates at the CAGS/ICAA Thought Leadership forums, held at The University of South Australia, from 2010-2014. And also informed, of course, by the authors' over 70 years' combined experience as accounting academics and their own published research on the nature of accounting research, universities management and performance measurement. Both looking back and looking forward, the authors offer these personal reflections on the global accounting academic and the challenges facing their profession.

Citation

Guthrie, J. and D. Parker, L. (2014), "The global accounting academic: what counts!", Accounting, Auditing & Accountability Journal, Vol. 27 No. 1, pp. 2-14. https://doi.org/10.1108/AAAJ-10-2013-1504

Publisher

:

Emerald Group Publishing Limited

Copyright © 2014, Emerald Group Publishing Limited

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