Accounting's past, present and future: the unifying power of history

Carnegie, Garry D.; Napier, Christopher J.

doi:10.1108/09513571211198782

Cited by 141 publications

(160 citation statements)

References 216 publications

(262 reference statements)

Supporting

Mentioning

148

Contrasting

Unclassified

Order By: Relevance

“…Yet how should the impact of these SIs be evaluated -is it merely by 'encouragement'? ii The five reviews of AAAJ SIs between 1990 and 1997 (Burritt, 2012;Carnegie & Napier, 2012;Gray & Laughlin, 2012;Humphrey & Miller, 2012;Lehman, 2012) reflect different ways of assessing the impact of SIs written more than 15 years previously. Indeed, Humphrey and Miller (2012) (writing on public management reforms) are concerned about approaches to measurement and reporting of impact, especially as exhortations and questions raised by a SI can generate unexpected results, the wider impact of academic writing on practice as well as research, and the diverse measures available for measurement.…”

mentioning

confidence: 99%

Theological perspectives on accounting: worldviews don’t change overnight

McPhail

Cordery

2019

AAAJ

View full text Add to dashboard Cite

Purpose: This paper reflects on the 2004 AAAJ Special Issue: 'Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity', the relative immediate impact of the call for papers and the relevance of the theme to address issues in accounting today and in the future.Design/methodology/approach: The paper is a reflection and is framed around three different modes of engagement with new perspectives as identified by Orlikowski (2015). These are religion as phenomenon, as perspective and as a worldview. We draw on Burrell and Morgan's (1979) framework in order to explore the ontological and epistemological blinkers that have limited our attempts to explore accounting from a theological perspective. Findings:The paper argues that historical and current structures can limit the manner in which accounting research uses theological perspectives. Indeed, the concerns of the initial special issue remain -that the contemporary economic and knowledge system is in crisis and alternative ways of questioning are required to understand and respond to this system. Research limitations/implications:As a reflection, this paper is subject to limitations of author bias relating to our beliefs, ethnicities and culture. We have sought to reduce these by drawing on a wide range of sources, critical analysis, and the input of feedback from other scholars. Nevertheless, the narrative of impact remains a continuing story.Originality/value: In drawing on both an original special issue guest editor and a scholar for whom the 2004 special issue has become a touchstone and springboard, this paper provides multiple viewpoints on the issue of accounting and theology.

show abstract

mentioning

confidence: 99%

Theological perspectives on accounting: worldviews don’t change overnight

McPhail

Cordery

2019

AAAJ

View full text Add to dashboard Cite

show abstract

“…In accounting, Roslender and Dillard (2003) have pointed out that interdisciplinarity has come to represent "the other", that is all other disciplines outside economics: history, philosophy, political science, social psychology, sociology, organisational behaviour, and more. The major concern for interdisciplinary researchers has often been accounting and accountability in action, with related human characteristics and values intrinsically embedded in their sociocultural, psychological and institutional contexts: past, present and future (Brewer, 1999;Merchant, 2008;Carnegie and Napier, 2012).…”

Section: Interdisciplinary Offeringsmentioning

confidence: 99%

Addressing directions in interdisciplinary accounting research

Parker

Guthrie

2014

Accounting, Auditing &Amp; Accountability Journal

View full text Add to dashboard Cite

If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to address and critique the current state and trajectory of the interdisciplinary accounting movement. Design/methodology/approach -An interdisciplinary literature sourced analysis and critique of the movement's positioning and trajectory. Findings -It observes the creeping currency of the financial economics-based accounting research tradition, with its attendant limitations in scope and policy/practice relevance of its subject matter and findings. The paper reveals the persistent growth and development of an interdisciplinary accounting community despite the pressures of careerist research score-based goal displacement produced by government and university performance measurement systems. Originality/value -The interdisciplinary movement is seen as offering issues focused and innovationdriven research that aims to engage with the complexities of the organisational and institutional actors' worlds. This remit remains essential to the challenge of the accounting academy's pursuit of issues of societal significance.

show abstract

“…It finds out how an event or accounting practices at a particular time has meaning for individuals, organizations and society. Carnegie and Napier (2012) revealed that history provides information and an appreciation to contemporary accounting thought and practice by bringing together the strengths of past, present and future. Accounting existence can be seen from human activities undertaken and history framework provides an evaluation the effect of accounting for individuals, organizations and communities, not only the past but today and prospects for future.…”

Section: Introductionmentioning

confidence: 98%

The Existence of Accounting on Local Trade Activity in the Majapahit Kingdom (1293 AD -1478 AD)

Lutfillah

Sukoharsono

Mulawarman

et al. 2015

Procedia - Social and Behavioral Sciences

View full text Add to dashboard Cite

This research discusses the accounting history of Majapahit kingdom in Indonesia by interpreting the existence accounting at local trading activity. Qualitative research by integrating archaeological approach is used to determine the existence of accounting. The results show that accounting is the process of social, economic and cultural to regulate the activities on pken (market). Accounting activity could be seen in the price of goods using the concept of tuna sitik bathi sanak (loss of money to get relatives). King's role and market activities show that the existence of accounting can create a harmonious relationship.

show abstract

Accounting's past, present and future: the unifying power of history

Cited by 141 publications

References 216 publications

Theological perspectives on accounting: worldviews don’t change overnight

Theological perspectives on accounting: worldviews don’t change overnight

Addressing directions in interdisciplinary accounting research

The Existence of Accounting on Local Trade Activity in the Majapahit Kingdom (1293 AD -1478 AD)

Contact Info

Product

Resources

About