Article Summary

The article titled Reflections and Projections 30 years of the Interdisciplinary Accounting, Auditing and Accountability Search for a Fairer Society by Guthrie, Guthrie, Parker, and Parker seeks to highlight the AAAJ’s achievements and future projections with regard to the practice of the accounting profession. The authors highlight the inspiration and/or motivations behind the journal’s publication, which they state as the need to adhere to an international perspective, support for different methodological techniques, and focusing on a wide variety of topics affecting the accounting profession. Over the course of 30 years, the AAAJ has managed to facilitate the production of five annual issues have evolved into the establishment of various institutions (Guthrie, Guthrie, Parker, and Parker 2017). The Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference is held every three years with the specific aim of providing emerging scholars, professional accounting faculties, and doctoral students a showcase and an international platform to present their research on institutional, social, and political aspects of various theories and practices used in the accounting profession. Accordingly, the APIRA conference functions as an interdisciplinary research platform that focuses on promoting innovation and creativity. Additionally, the conference acts as a venue where various interdisciplinary accounting researchers from all over the world to meet, network, and grow. An important focus of the article is the authors’ focus on highlighting the need to promote the discourse of accounting research that focuses on applying various theories practically (Guthrie, Guthrie, Parker, and Parker 2017). The aim of the AAAJ can be construed to represent the need to move away from academic discourse, despite it monumental importance, to how theoretical frameworks can be integrated into existing practice to achieve more effective outcomes.

AAAJ special institution functions as a special repository and precursor for the development of knowledge by creating opportunities for accounting practitioners an avenue for inspired reflection, questioning, theorizing, conceptualization, enhanced connectivity with different policy makers (Guthrie, Guthrie, Parker, and Parker 2017). The core focus of the AAAJ special issues entails promoting and maintaining the journal’s reputation as a, effective and staunch support of innovative research in accounting, auditing, and accountability in the profession. AAAJ special issues seek to support and promote accounting research into new jurisdictions and novels areas including ignored subjects, and identifying new research frontiers for scholars. The AAAJ special issue is focused on sustaining a strategic agenda by providing valuable insights into different subjects such as big data, ecological accounts, accountability, social media, and accounting practices and theories. Additionally, the AAAJ special issue focuses on AAA research in Africa, performance and accountability challenges in public institutions and organizations that are knowledge intensive, accounting for extinction, equality, and the translation of language in accounting (Guthrie, Guthrie, Parker, and Parker 2017). The AAAJ prizes and awards are designed to recognize and appreciate different leaders in various accounting disciplines of their achievements and fostering emerging talents in accounting academia. In line of the AAAJ prizes and awards institution, the interdisciplinary accounting research hall of fame works to honor and acknowledge individuals who have made significant contributions to the AAAJ, APIRA, and research into interdisciplinary accounting. The AAAJ institution of methodological themes/issues/insights is a journal issue that is published periodically to highlight on various procedures in accounting research, with a special focus on qualitative research methodologies (Guthrie, Guthrie, Parker, and Parker 2017).

Critical Reflection on Journal Quality

The article presents a concise history and consequent development of the AAAJ in an articulate manner that is easy to comprehend for the reader. The article’s problem statement is lacking because the structure of the article is more of a scorecard than an article that seeks to highlight a problem then provide a viable solution. Despite this observation, the article’s problem statement can be elucidated from the authors’ focus on various institutions of the AAAJ that seek to promote various aspects of the accounting profession (Guthrie, Guthrie, Parker, and Parker 2017). It is important to note that the article is literature review by design, whereby the authors draw on various historical publications of the journal to highlight various milestones and inadequacies that have been encountered since the beginning of the publication (Gray,Adams & Owen 2014). The AAAJ is portrayed as an essential instrument in the accounting profession as illustrated by referenced influence it has in promoting accounting research and the realization of new objectives.

The approached used in the article, with respect to design and methodology is characterized by a critique and an analysis of various trends that have had a significant impact on the accounting profession (Guthrie, Guthrie, Parker, and Parker 2017). Importantly, the analysis and critique is focused primarily on the journal’s ability to promote interdisciplinary research in a manner that is in line with the core objectives of the journal. The design of the article delves into a critical evaluation of the journal’s effectiveness in accounting scholarship based on evidence garnered from various partnering initiatives witnessed in research and publishing trends. The authors’ findings identify various challenges encountered by the AAAJ in promoting interdisciplinary accounting research in an academic community in a globalized world. Accordingly, the authors’ establish that the major challenges facing the AAAJ in its quest are the obsession by the accounting fraternity and interdisciplinary researchers with adversarial competition and an excessive on theoretical discourse at the expense of practical knowledge development (Guthrie, Guthrie, Parker, and Parker 2017).

Relevance to Accounting

The article’s design as a literature review is appropriate because it draws all of its assertions from established observations and facts forwarded in the journal’s previous publications. The relevance of this article to the accounting profession is highlighted by the fact that it provides the reader with valuable information, with respect to various institutions and efforts initiated by the AAAJ to promote the accounting profession. Through the AAAJ’s various institutions and a targeted focus on interdisciplinary accounting research, the article is able to point out the importance of adopting new approaches to ensure that the profession if beneficial from a social, political, and economic perspective. The various AAAJ institutions tasked with promoting different objectives of the AAAJ, in addition to providing valuable platforms and venues for the exchange, networking, and growth of numerous ideas from emerging scholar from around the globe.

The AAAJ’s focus and emphasis on interdisciplinary research can be construed to a move in the right direction because apart from improving various facets of the accounting practices, it works to humanize the profession. This observation can be explained by the fact that by improving and promoting interdisciplinary accounting research, the profession works to participate in improving other related professions such human resource and management (Bensadon, Praquin & Zeff 2016). Interdisciplinary accounting research works to provide significant opportunities for the discovery of novel approaches in making the profession more sustainable. This asserting is in the sense that the new insights would work to ensure that the accounting profession supports other related disciplines to effective more positive change in society.

Conclusion and Recommendations

The article’s design is effective because it provides a historical perspective of AAAJ’s quest to improve the practices in the accounting profession by promoting practical and efficient approaches towards enabling sustainability and overall positive change to society. The research and findings forwarded by the authors in the article can be improved by offering more insights into how accountants and others in related professions can further their cooperation to foster the production of better outcomes socially, politically, and economically. The research provide by the article can be augmented further by focusing on various aspects that hinder wide ranging interdisciplinary research and viable approaches and solutions that can be implemented to mitigate these factors.


Bensadon, D., Praquin, N., & Zeff, S. A. (2016). IFRS in a global world: international and critical perspectives on accounting.

Gray, R., Adams, C. A., & Owen, D. (2014). Accountability, social responsibility, and sustainability: accounting for society and the environment. Boston Pearson Education Limited

Guthrie, J., Guthrie, J., Parker, L.D. and Parker, L.D., 2017. Reflections and projections: 30 years of the interdisciplinary accounting, auditing and accountability search for a fairer society. Accounting, Auditing & Accountability Journal30(1), pp.2-17.