知识公平是学术出版中的社会正义,为何对会计研究至关重要

IF 3.5 Q1 BUSINESS, FINANCE
Jane Andrew, Max Baker, Christine Cooper, Yves Gendron
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引用次数: 0

摘要

目的 当前的学术出版模式,即研究人员主要依靠跨国出版公司来传播其研究成果,对知识企业的知识生产和传播都有影响。本研究旨在对学术出版模式及其运作方式进行批判性反思,尤其是考虑到开放存取出版的兴起以及出版公司越来越重视分析,并讨论其对知识公平的影响。讨论为知识公平对社会公正至关重要这一论点奠定了基础。研究结果为了有效实现社会与环境会计跨学科研究界的变革目标,必须建立公平获取已发表研究成果的途径。文章概述了这种模式对知识公平的一些影响,并提出了促进学术成果更包容、更易获取的传播策略。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Knowledge equity as social justice in academic publishing and why it matters for accounting research

Purpose

The current academic publishing model, in which researchers rely significantly on multinational publishing companies to disseminate their work, has implications for knowledge enterprise both in terms of knowledge production and distribution. This study aims to provide a critical reflection on the academic publishing model and how it works, particularly in light of the rise of open access publishing and the growing analytics focus of publishing companies and discusses the impact on knowledge equity.

Design/methodology/approach

This exploratory essay offers a critical analysis of the impact of the current academic publishing model on research practices. The discussion provides a foundation for the argument that knowledge equity is essential to social justice.

Findings

To effectively fulfil the transformative aims of the interdisciplinary research community within social and environmental accounting, it is imperative to establish equitable access to published research.

Originality/value

This essay opens space for discussion of the current publishing model, given its dominance of the knowledge enterprise. It outlines some of the implications of this model for knowledge equity and suggests strategies for fostering a more inclusive and accessible dissemination of scholarly work.

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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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