What counts for quality in interdisciplinary accounting research in the next decade: A critical review and reflection

Guthrie, J, Parker, L, Dumay, J and Milne, M 2019, 'What counts for quality in interdisciplinary accounting research in the next decade: A critical review and reflection', Accounting Auditing and Accountability Journal, vol. 32, no. 1, pp. 2-25.


Document type: Journal Article
Collection: Journal Articles

Title What counts for quality in interdisciplinary accounting research in the next decade: A critical review and reflection
Author(s) Guthrie, J
Parker, L
Dumay, J
Milne, M
Year 2019
Journal name Accounting Auditing and Accountability Journal
Volume number 32
Issue number 1
Start page 2
End page 25
Total pages 24
Publisher Emerald
Abstract Purpose The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic publishing, metrics for determining research quality and the possible impacts on accounting scholars. These are considered in relation to the core values of interdisciplinary accounting research - that is, the pursuit of novel, rigorous, significant and authentic research motivated by a passion for scholarship, curiosity and solving wicked problems. The impact of changing journal rankings and research citation metrics on the traditional and highly valued role of the accounting academic is further considered. In this setting, the paper also provides a summary of the journal's activities for 2018, and in the future. Design/methodology/approach Drawing on contemporary data sets, the paper illustrates the increasingly diverse and confusing array of "evidence" brought to bear on the question of the relative quality of accounting research. Commercial products used to rate and rank journals, and judge the academic impact of individual scholars and their papers not only offer insight and visibility, but also have the potential to misinform scholars and their assessors. Findings In the move from simple journal ranking lists to big data and citations, and increasingly to concerns with impact and engagement, the authors identify several challenges facing academics and administrators alike. The individual academic and his or her contribution to scholarship are increasingly marginalised in the name of discipline, faculty and institutional performance. A growing university performance management culture within, for example, the UK and Australasia, has reached a stage in the past decade where publication and citation metrics are driving allocations of travel grants, research grants, promotions and appointments. With an expanded range of available metrics and products to judge their worth, or have
Subject Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) Performance management systems
Academic researchers
Algorithmic bots
Interdisciplinary accounting researchers
Metrics
DOI - identifier 10.1108/AAAJ-01-2019-036
Copyright notice © 2019 Emerald Publishing Limited
ISSN 0951-3574
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