‘A dense mass of petty accountability’: Accounting in the service of cultural imperialism during the Irish Famine, 1846–1847

O’Regan, Philip

doi:10.1016/j.aos.2009.10.001

Cited by 52 publications

(34 citation statements)

References 29 publications

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“…These individuals can be argued to be leading scholars in their respective fields and therefore the number of author self-citations may well be justified. There were also numerous articles with no author self-citations with AAAJ having four (Agyemang, 2010;Baker, 2010b;Cordery et al, 2010;Orij, 2010), AOS eight (Bezemer, 2010;Bol and Moers, 2010;Jørgensen and Messner, 2010;Koch and Schmidt, 2010;Mundy, 2010;Norman et al, 2010;O'Regan, 2010), and CPA having ten (Asenova and Beck, 2010;Bessire and Onnée, 2010;Christopher, 2010;Everett and Friesen, 2010;James, 2010b;Killian, 2010;Marriott, 2010;Mete et al, 2010;Noël et al, 2010). Thus AAAJ, AOS and CPA show incidences of high and no author self-citations in line with the observations of Glänzel et al (2004).…”

Section: Referencingsupporting

confidence: 77%

Construction of research articles in the leading interdisciplinary accounting journals

Villiers

Dumay

2013

Acc Auditing Accountability J

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Purpose: To examine the construction of articles published in three highly ranked interdisciplinary accounting journals. Design/methodology/approach: We base our analysis on articles published during 2010 in Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS) and Critical Perspectives on Accounting (CPA). In doing so, we develop a framework and examine characteristics of the published articles, including the prose. Findings: Based on the construction of accounting academic articles in the highly ranked interdisciplinary journals, we introduce a simplified concept of the five distinct major parts of an article. We also make some taken-for-granted aspects of article construction explicit and we conclude that alternatives, if used effectively, can add to the quality of an article. Finally, we conclude with a discussion of, and a reflection on, how the taken-for-granted rules of academic publishing can be challenged. Research limitations/implications:This article is limited by the authors' own analysis and interpretations of AAAJ, AOS and CPA articles published during 2010. Originality/value: As far as can be ascertained, we are the first to examine the construction of research articles published in high ranking interdisciplinary accounting journals. The paper can assist emerging scholars in the process of planning and writing their own articles. For seasoned researchers, our insights may serve to reaffirm or help further develop their approach. The paper also contributes to the ongoing debate around the pressure to publish, the measurement of publications, and the difficulties of getting published.Key words: Academic publishing; writing; research; article attributes Acknowledgements:We would like to thank the many people who have given us feedback during the development of this paper. Foremost we would like to thank James Guthrie for his support and insightful critique on several versions of this paper. Also, thanks to Lee Parker for his support and encouragement during the review process along with the insights from our two anonymous reviewers who have contributed to improving the quality of the paper in among other ways by suggesting additional avenues of investigation. Thanks also to Helen Sword (University of Auckland) and Imad Moosa (RMIT University) for their comments on early drafts of the paper. Also thanks to the comments, observations and encouragement from the participants of numerous workshops and seminars where we have been invited to present our work, even though it was unpublished and still in development. The list includes,

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Section: Referencingsupporting

confidence: 77%

Construction of research articles in the leading interdisciplinary accounting journals

Villiers

Dumay

2013

Acc Auditing Accountability J

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“…Accounting has been implicated in a variety of human catastrophes, including slavery (Fleischman and Oldroyd, 2008), the Highland clearances (Walker, 2003), the Irish Potato Famine (O'Regan, 2010), and the Holocaust (Funnell, 1998). Based on historical evidence, the authors concluded that the effects of accounting extend well beyond a mere passive recording of events.…”

Section: Literature Review and Approachmentioning

confidence: 99%

After the earth moved: Accounting and accountability for earthquake relief and recovery in early twentieth-century New Zealand

Vosslamber

2015

Accounting History

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There has been little discussion of what archival accounting evidence can contribute to an understanding of a society's response to a natural disaster. This article focuses on two severe earthquakes which struck New Zealand in 1929 and 1931 and makes two main contributions to accounting history. First, by discussing evidence from archival sources, it contributes to the literature on accounting in a disaster. This provides a basis for future theory building and for future comparative research related to the response to more recent natural disasters such as the 2010-11 Canterbury earthquakes. Secondly, it questions the conclusions of recently published research concerning the role of central and local government in this and recent earthquakes.

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“…Studies such as Cooper and Hopper (1988) have looked at its role in the coal disputes of the 1980s. Other works such as Pringle (1978), Neu (2000) and O'Regan (2010) have established how accounting served the needs of colonising powers in India, Canada and Ireland.1 These and other papers have highlighted the difficulties created by accounting for uninformed actors seeking to engage in debate on public issues, and the way in which accounting seems to serve economic rather than societal interests. For example, Cooper and Hopper (1988) describes the relationship between profitability and economic value and the essentially contestable but true-seeming nature of accounting information.…”

Section: Introductionmentioning

confidence: 99%

“No accounting for these people”: Shell in Ireland and accounting language

Killian

2010

Critical Perspectives on Accounting

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Accounting lays claims to be the language of business: a clear, technical, unambiguous means of communication for decisions on investment and economic development. Accounting concepts have increasingly entered mainstream debate on issues affecting society at large. This makes the fairness and effectiveness of accounting as a mode of communication more important for social justice than ever before. In a contentious development, if the discussion is framed primarily in accounting terms, this may disenfranchise those parties to the dispute whose issues are not readily expressed in the common vocabulary of business. Their concerns may become invisible in the debate. If this happens, then accounting has failed as a means of communication, and that failure is non-neutral in that it favours those whose position is best supported by economic arguments. This paper explores this phenomenon using the case of a dispute between Royal Dutch Shell and a local community in Ireland concerning a gas refinery located in an environmentally sensitive area. The issues in conflict are complex and at times intangible. I explore how the limitations of accounting as a language blinded the protagonists to an understanding of each other's concerns, marginalised the concerns of protestors from the public discourse, shifting power from objectors within the local community to those whose primary concern was the economic exploitation of natural resources. I argue that accounting failed as a mode of communication to progress a resolution of the dispute, and that this failure was both unnecessary, and systematic in its support of economic interests.

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‘A dense mass of petty accountability’: Accounting in the service of cultural imperialism during the Irish Famine, 1846–1847

Cited by 52 publications

References 29 publications

Construction of research articles in the leading interdisciplinary accounting journals

Construction of research articles in the leading interdisciplinary accounting journals

After the earth moved: Accounting and accountability for earthquake relief and recovery in early twentieth-century New Zealand

“No accounting for these people”: Shell in Ireland and accounting language

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