AUSTRALIAN ACCOUNTING REVIEW
Call for Papers – Special Issue on:
Relationship between Research and Practice
Guest Editor:
Yves Gendron, Université Laval, Québec
Submission Deadline: November 30th, 2009
Background Information
Australian Accounting Review (AAR) is the pre-eminent, peer-reviewed journal published four times a year on behalf of CPA Australia. AARis positioned at the intersection of business and academe and features articles by practitioners and researchers. It aims to provide in-depth discussion and critical analysis of developments affecting professionals in all areas of finance, accounting and business.
AAR is covered since September 2008 by the Social Sciences Citation Index (SSCI).
Details
Accounting research is often conceived of as applied research, in that its main object of study is made up of a field of practices and technologies used by practitioners – in contrast to physics or chemistry where objects of study are not interested and do not react to what is written about them. The relationship between the fields of accounting research and accounting practice matters. Linkages between the two areas are undeniably multifaceted and complex, involving issues such as application, mutual criticism, demographics, power and professionalization. However, in spite of their significance, research on the linkages between accounting research and practice is embryonic in many respects. This special issue aims to contribute to literature in this regard.
The special issue aims to publish high-quality articles which collectively deal with a variety of themes and rely on a range of theoretical lenses. Submission of manuscripts which conceive of linkages between research and practice in original ways is particularly encouraged. All research methodologies are welcome: thoughtful essays; historical analyses; qualitative or quantitative empirical studies; and papers written by practitioners from their experience. Although the focus of the special issue is on the relationship between accounting research and practice, manuscripts which deal with broader though related objects of study, for instance the relationship between business research and practice, will also be considered.
Examples of relevant themes (though not exhaustive) are:
- What are the main representations of the relationship between research and practice that are found in accounting literature? Have these representations changed over time? What role do these representations play in society?
- How do practitioners and their values exert influence on academic research? Do practitioners favour some types of research to the detriment of others? What implications arise from these preferences?
- How is research quantified, measured and represented through accounting technologies and accountability mechanisms? What impact do these technologies and mechanisms have on research?
- Is the concept of relationship between research and practice more mythical than reality?
- Does accounting research produce “useful” knowledge in light of significant issues such as IFRS (International Financial Reporting Standards) harmonization, the regulation of auditor independence, and the globalization of capital markets?
- How is “usefulness of research” linked to research legitimacy?
- Journal rankings are increasingly viewed as exerting significant influence on research. How does practice influence business journal rankings (e.g., Financial Times ranking)?
- On what basis can we separate the wheat from the chaff regarding accounting practitioners’ never-ending complaints regarding the relevance of accounting research?
- What influence do organizations such as the AACSB (Association to Advance Collegiate Schools of Business) have on accounting research? Do practitioners’ values play a key role in this influence?
- Have new public management and the reduction of state funding translated into academic research which is increasingly “captured” by practitioners?
- How do the fields of accounting research and practice influence one another regarding the social reproduction of researchers and practitioners?
- Which mechanisms are in place within large accounting firms to follow and/or oversee academic research? How is research “translated” in accounting firms’ practices? Are “recommendations to practice” made by a number of accounting researchers in their papers, and executive summaries found in a number of journals, useful to practitioners?
- What role do accounting researchers play in the development and dissemination of “best practices” regarding accounting technologies and disclosures?
- Does practice influence promotion mechanisms in universities? If so, how?
- What is the role of funding mechanisms over researchers, notably in influencing research agendas?
- How do practitioners perceive proposals from researchers to access data? Are practitioners less open to such proposals than in the past? Is so, why?
- Etc.
Instructions for Submission
The deadline for submission is November 30th, 2009. Manuscripts ought to be sent via e-mail attachment to the following address: yves.gendron@fsa.ulaval.ca. Manuscripts need to be prepared in accordance with the style of articles recently published in AAR. The journal’s Author Guidelines can be found HERE.
The approximate length of the manuscripts should be around 8,000 words. Following initial screening, manuscripts will be subjected to a standard peer-review evaluation, in accordance with review practices commonly followed by the journal AAR.
For further information please contact Yves Gendron at yves.gendron@fsa.ulaval.ca.
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