دانلود مقاله شفاف سازی تحقیقات حسابداری بین رشته ای جایگزین
چکیده
مقدمه
تحقیقات حسابداری میان رشته ای: تاریخچه ای کوتاه
مجلات دانشگاهی به عنوان اشیاء مرزی
روش
تعریف تحقیقات حسابداری میان رشته ای: برخی بینش ها
آینده تحقیقات بین رشته ای حسابداری جایگزین
نتیجه گیری
منابع
Abstract
Introduction
Interdisciplinary accounting research: A brief history
Academic journals as boundary objects
Method
Defining interdisciplinary accounting research: Some insights
The future of alternative interdisciplinary accounting research
Conclusion
References
چکیده
از زمان ظهور آن در دهه 1970، تحقیقات حسابداری میان رشته ای به دنبال پرورش دیدگاه های جایگزین در مورد حسابداری، و ترکیب بینش از سایر رشته ها برای بررسی شیوه های حسابداری در زمینه های اجتماعی و سازمانی آنها بوده است. این مطالعه با بررسی مجلات حسابداری میان رشته ای به عنوان اهداف مرزی، به چالش های فزاینده این رشته، از جمله سنجش عملکرد تحصیلی می پردازد. همچنین به دنبال ارائه پیشنهادهایی برای محققین بین رشته ای حسابداری است تا ضمن ادامه پیگیری پروژه اصلی تحقیقات حسابداری بین رشته ای، در مورد فشارهای مختلف مذاکره کنند. ما مقالات منتشر شده در سه مجلات بین رشته ای اصلی حسابداری، حسابداری، حسابرسی و حسابرسی (AAAJ)، حسابداری، سازمان ها و جامعه (AOS) و دیدگاه های انتقادی در حسابداری (CPA)، همراه با مصاحبه با سردبیران AAAJ و CPA را تجزیه و تحلیل می کنیم. . این مقاله یک مطالعه جامع از جهت حسابداری بین رشته ای جایگزین ارائه می دهد، همانطور که در انتخاب های معرفتی ناشی از تغییرات در موضوعات، چارچوب ها و روش ها در AAAJ، AOS و CPA منعکس شده است. این مطالعه از طریق دریچه یک شی مرزی، بینش هایی را به محققان ارائه می دهد که ممکن است به توسعه یک دستور کار تحقیقاتی کمک کند که به فشارهای فعلی پاسخ می دهد و در عین حال یکپارچگی تحقیقات حسابداری بین رشته ای را حفظ می کند.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
Since its emergence in the 1970s, interdisciplinary accounting research has sought to cultivate alternative perspectives on accounting, and to incorporate insights from other disciplines to investigate accounting practices in their social and organisational contexts. By examining interdisciplinary accounting journals as boundary objects, this study addresses the increasing challenges of the field, including the metrification of academic performance. It also seeks to provide suggestions for interdisciplinary accounting scholars to negotiate a variety of pressures while continuing to pursue the core project of interdisciplinary accounting research. We analyse articles published in three of the main interdisciplinary accounting journals, Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS) and Critical Perspectives on Accounting (CPA), along with interviews with the editors of AAAJ and CPA. The paper offers a holistic reading of the direction of alternative interdisciplinary accounting, as reflected in the epistemological choices emerging from changes in topics, frameworks and methods in AAAJ, AOS and CPA. Through the lens of a boundary object, the study provides insights to scholars which may contribute to the development of a research agenda which responds to the current pressures while maintaining the integrity of interdisciplinary accounting research.
Introduction
Interdisciplinary accounting is a multifaceted field of research which seeks to combine insights from different disciplines with accounting research. It is accounting research which has incorporated other disciplinary perspectives via theory, methodology or topic. With this in mind, most accounting research can be considered interdisciplinary. Despite this technical view, ‘interdisciplinary accounting research’ has taken on alternative meanings. In this paper, we explore these contested meanings, along with some observations about recent practices from three leading interdisciplinary accounting journals. Our study also draws on the expertise and experience of some of the editors of these journals to provide insights and ways for interdisciplinary accounting scholars to navigate the challenges of the field.
Conclusion
The paper has presented a reading of accounting journals as boundary objects, thereby enacting the network of actors who gravitate around them, from publishing houses to university management, authors, reviewers, journal ranking panels, professional institutions and others. Through an analysis of the publications in three important interdisciplinary journals, we have offered insights into the dynamic manifestation of their syntactic and semantic boundaries (Carlile, 2002).
Interdisciplinary accounting research is diverse, even in its representation through the three selected leading interdisciplinary accounting journals. Emphasis is added to the lack of a straightforward definition of ‘interdisciplinarity’, which in turn cannot be simply linked to ‘qualitative’ (as opposed to quantitative) research but embraces a more nuanced set of meanings. Our analysis of these journals’ conventions hinges on the interpretation of topics, frameworks and methods as characteristics of the semantic boundary (Carlile, 2002) of interdisciplinary accounting journals. The semantic boundary represents their ability to tie together a range of actors’ goals, perspectives and interpretation of reality through the shared context they establish at a certain moment in time. The emergence of topics, frameworks and methods through time, with distinctive traits in each of the three journals, demonstrates the richness and multivocality of interdisciplinary accounting research. Although limited by the choice of three specific years of journals’ development, our analysis clarifies the range of semantic boundary adjustments in time, thereby fleshing out Miller’s (1998) observation that there is a dynamic permeability of accounting to other bodies of expertise that link with the demands, expectations and ideals of diverse and evolving academic communities.