向上和向外:审计社会

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE Qualitative Research in Accounting and Management Pub Date : 2021-12-17 DOI:10.1108/qram-10-2021-0194

Crawford Spence, Dorothy Toh

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引用次数: 4

摘要

本文旨在展示审计协会如何不仅面向会计学者，而且面向更广泛的社会科学探究。这是对迈克·鲍尔的《审计协会》对社会科学的影响的反思。作者发现，审计学会成功地与其他社会科学学科建立了“向上”和“向外”的概念桥梁。研究局限/启示作者强调了理论化“向上”和“向外”对当今会计学者的重要性。原创性/价值作者对《审计社会》进行了个人反思，这对自己的研究产生了多方面的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Reaching up and out: the audit society

Purpose This paper aims to show how The Audit Society was oriented towards, not just accounting scholars but also towards social scientific enquiry more broadly. Design/methodology/approach This is a reflective review of the impact that Mike Power’s The Audit Society has had on social science. Findings The authors find that The Audit Society successfully built conceptual bridges “up” and “out” towards other social science disciplines. Research limitations/implications The authors highlight the importance of theorizing “up” and “out” for present day accounting scholars. Originality/value The authors offer a personal reflection on The Audit Society which has influenced the own study in various ways.

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics