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Key research themes
1. How is Accounting Research evolving towards interdisciplinary and empirical approaches?
This research area investigates the methodological evolution of accounting as a discipline, focusing on the integration of interdisciplinary perspectives and empirical research methods. It addresses shifts from normative to positive theories, the incorporation of social sciences, and critiques of accounting as a scientific practice. Such approaches enhance the understanding of accounting not just as technical measurement but as a complex social and economic phenomenon.
Key finding: This paper identifies the paradigm shift in accounting research around 1970 towards a neo-empirical, positivist approach rooted in the Efficient Markets Hypothesis and capital markets research, marking a departure from... Read more
Key finding: This study highlights the critical approach within interdisciplinary accounting research (IAR), advocating for an engagement beyond traditional economics and finance frameworks by incorporating diverse social science theories... Read more
Key finding: The paper critiques the dominance of neo-empirical research in accounting and argues for alternative social science perspectives that recognize accounting as a socially constructed phenomenon. It suggests that accounting... Read more
Key finding: This work contributes a comprehensive framework for understanding financial accounting and reporting, including the procedural and conceptual underpinnings of accrual accounting and the role of standards and ethics. It... Read more
Key finding: The paper models the subject field of accounting as an academic discipline, delineating its ontological, epistemological, and methodological paradigms. It underlines the institutional and social epistemological aspects that... Read more
2. What are the key factors shaping Accounting Education and Competencies for Future Professionals?
This theme explores how accounting education is adapting to technological advances, market demands, and changing professional roles. It investigates curriculum relevance, integration of digital and transversal skills, pedagogical challenges, and the gap between academic preparation and actual professional requirements. Research here informs how educational institutions can better prepare future accountants for evolving roles influenced by digital transformation and interdisciplinary challenges.
Key finding: The study empirically demonstrates a divergence between the academic literature advocating for transversal and digital competencies in accounting and the predominantly technical focus of higher education curricula in... Read more
Key finding: This study provides evidence from Indian academicians and professionals that the current accounting curriculum is outdated and insufficiently aligned with rapid digital transformations. It emphasizes the necessity for... Read more
Key finding: Through evaluation of the competencies required in Lithuania and Latvia, this research highlights the expanding role of accounting specialists beyond traditional functions, including leadership in sustainability reporting and... Read more
Key finding: The paper reviews the evolution of accounting education concepts, noting the historical tension between vocational training and academic discipline formation. It documents a shift towards student-centred learning emphasizing... Read more
Key finding: This research introduces a conceptual framework positioning technology as an anthropomorphic stakeholder in online accounting assessments, particularly in non-venue-based environments. It demonstrates how technology's role in... Read more
3. How has the Historical Development of Accounting Informed its Present and Future Practice and Education?
This theme captures the role of historical inquiry in understanding accounting's evolution, providing context for its current frameworks, practices, and educational content. It highlights how historical studies help demystify accounting's origins, trace its institutionalization, and reveal socio-economic influences shaping accounting today. This reflection encourages critical engagement with accounting's legacy for informed theoretical and practical advancements.
Key finding: By revisiting the influential 1996 special issue on accounting history, this essay illustrates how critical and interpretive histories have shaped academic engagement with theory and method in accounting studies. It... Read more
Key finding: This comprehensive historical study traces accounting's origins from ancient civilizations through the Ottoman Empire to modern Turkey, underscoring accounting as one of the oldest professions intertwined with the development... Read more
Key finding: This paper chronicles the early development of accounting theory with a focus on conceptual rigor and challenges like inflation accounting. It shows how historical attempts sought to ground accounting in general principles... Read more
Key finding: The essay critically examines whether accounting practice, research, and education are underpinned by scientific laws, concluding that accounting largely lacks a scientific basis and is influenced by ideologies rather than... Read more
Key finding: This empirical survey investigates graduated Iranian accounting students' preferences, revealing a strong inclination towards financial accounting and auditing over management accounting. The study identifies educational,... Read more