Accounting, Auditing & Accountability Journal 最新文献

{"title":"Asteroid mining vs the carbon bubble: ethical considerations for space resource extraction","authors":"Evie Kendal","doi":"10.1108/aaaj-12-2022-6186","DOIUrl":"https://doi.org/10.1108/aaaj-12-2022-6186","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140839341","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A fairy tale with an unhappy ending: the organizational regulation of “Latina accountant identity” in Spain","authors":"Susana Gago-Rodríguez, Laura Lazcano, Carmen Bada","doi":"10.1108/aaaj-03-2023-6318","DOIUrl":"https://doi.org/10.1108/aaaj-03-2023-6318","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140810517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Material flow cost accounting in Vietnam: a multi-level exploration","authors":"Thuy Thanh Tran, Roger Leonard Burritt, Christian Herzig, Katherine Leanne Christ","doi":"10.1108/aaaj-03-2022-5713","DOIUrl":"https://doi.org/10.1108/aaaj-03-2022-5713","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140564295","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A well-rounded life: the story of Eva West – pioneer accountant, philanthropist and environmentalist","authors":"Abdel K. Halabi","doi":"10.1108/aaaj-12-2021-5581","DOIUrl":"https://doi.org/10.1108/aaaj-12-2021-5581","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accounta","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"192 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140564710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Audit credibility and LGBTQI rights: certification operation in the margins","authors":"Fredrik Svärdsten, Kristina Tamm Hallström","doi":"10.1108/aaaj-12-2022-6179","DOIUrl":"https://doi.org/10.1108/aaaj-12-2022-6179","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140564210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"How sustainability assurance work gets done: assurors’ sensemaking, socialization and interactions with clients","authors":"Lies Bouten, Sophie Hoozée","doi":"10.1108/aaaj-08-2022-5973","DOIUrl":"https://doi.org/10.1108/aaaj-08-2022-5973","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140564195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Hegemony, global capitalism and the role of diplomacy in extractive industries","authors":"Jane Andrew, Max Baker","doi":"10.1108/aaaj-03-2023-6353","DOIUrl":"https://doi.org/10.1108/aaaj-03-2023-6353","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"191 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140564208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry","authors":"Oliver Henk, Anatoli Bourmistrov, Daniela Argento","doi":"10.1108/aaaj-04-2022-5740","DOIUrl":"https://doi.org/10.1108/aaaj-04-2022-5740","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140564300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Making things (that don’t exist) count: a study of Scope 4 emissions accounting claims","authors":"Anna Young-Ferris, Arunima Malik, Victoria Calderbank, Jubin Jacob-John","doi":"10.1108/aaaj-04-2023-6406","DOIUrl":"https://doi.org/10.1108/aaaj-04-2023-6406","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140323918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The value of research activities “other than” publishing articles: reflections on an experimental workshop series","authors":"Yasmine Chahed, Robert Charnock, Sabina Du Rietz Dahlström, Niels Joseph Lennon, Tommaso Palermo, Cristiana Parisi, Dane Pflueger, Andreas Sundström, Dorothy Toh, Lichen Yu","doi":"10.1108/aaaj-05-2022-5818","DOIUrl":"https://doi.org/10.1108/aaaj-05-2022-5818","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production through research activities “other than” those directly focused on making progress with their own, to-be-published, research papers in a context associated with the “publish or perish” (PoP) mentality.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Drawing broadly on the notion of technologies of humility (Jasanoff, 2003), this reflective essay develops upon the experiences of the authors in organizing and participating in a series of nine workshops undertaken between June 2013 and April 2021, as well as the arduous process of writing this paper itself. Retrospective accounts, workshop materials, email exchanges and surveys of workshop participants provide the key data sources for the analysis presented in the paper.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The paper shows how the organization of the workshops is intertwined with the building of a small community of ECRs and exploration of how to address the perceived limitations of a “gap-spotting” approach to developing research ideas and questions. The analysis foregrounds how the workshops provide a seemingly valuable research experience that is not without contradictions. Workshop participation reveals tensions between engagement in activities “other than” working on papers for publication and institutionalized pressures to produce publication outputs, between the (weak) perceived status of ECRs in the field and the aspiration to make a scholarly contribution, and between the desire to develop a personally satisfying intellectual journey and the pressure to respond to requirements that allow access to a wider community of scholars.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Our analysis contributes to debates about the ways in which seemingly valuable outputs are produced in academia despite a pervasive “publish or perish” mentality. The analysis also shows how reflexive writing can help to better understand the opportunities and challenges of pursuing activities that might be considered “unproductive” because they are not directly related to to-be-published papers.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140196328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}