国际会计研究中的理论和方法里程碑:吉尔·麦金农的贡献

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE Accounting Auditing & Accountability Journal Pub Date : 2021-06-11 DOI:10.1108/AAAJ-03-2021-5198
C. Patel, Graeme Harrison
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引用次数: 2

摘要

本文记录了吉尔·麦金农(Jill McKinnon)在1981-2006年25年间对国际会计研究和社会文化研究的理论和方法贡献。其目的是:(1)向当代和未来的国际会计研究人员介绍社会文化视角下的主要贡献者和对该视角的历史起源和发展的贡献;(2)重新审视和评估麦金农对关键理论和方法上的注意事项的识别,以指导未来的国际会计研究。本文对以下内容进行了历史叙述和当代评价:(1)麦金农的开创性博士研究利用社会制度变迁的整体动态社会文化模型对日本公司报告监管制度进行了研究;(2)她对跨文化国际会计研究进步的贡献,包括她对该研究的批评,导致了对注意事项的识别,认识和遵守这些注意事项对当代和未来研究的发展至关重要。叙事是由时间和空间的历史背景,并渗透和交织麦金农的个人故事,无论是作为人类和人道。金农的研究运用了整体理论和方法论的观点,为指导当代和未来的国际会计研究人员提供了一个持续的模板和途径,并塑造了国际会计研究的发展。她的职业生涯、研究和人道主义留下的遗产被提炼成四个主题,为会计研究和研究人员提供建议;世界观和方法选择的折衷主义,严谨,整体主义以及与会计研究界合作的重要性。原创性/价值本文对国际会计研究和会计跨学科研究的重要贡献者的个性、职业发展和研究提供了独到的见解。本文实证地论证了历史分析的重要性,在时间、空间和人的背景下,理解和告知国际会计研究的现状,从而联系过去、现在和未来。
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Theoretical and methodological milestones in international accounting research: the contributions of Jill L. McKinnon
PurposeThis paper chronicles Jill McKinnon's theoretical and methodological contributions to international accounting research generally and socio-cultural research specifically over a 25-year period, 1981–2006. The purposes are: (1) to apprise contemporary and future researchers in international accounting, working with a socio-cultural lens, of a major contributor and contribution to the historical origin and development of that lens; and (2) to revisit and reappraise McKinnon's identification of critical theoretical and methodological cautions to guide future research in international accounting.Design/methodology/approachThe paper provides a historical narrative and contemporary appraisal of: (1) McKinnon's seminal doctoral research into the Japanese system of corporate reporting regulation using a holistic and dynamic socio-cultural model of social systems change; and (2) her contribution to the advancement of cross-cultural international accounting research including her critique of that research leading to the identification of cautions, the recognition and observance of which are critical to the development of contemporary and future research. The narrative is informed by historical context of time and space, and imbued and interwoven with the personal story of McKinnon both as human and humane.FindingsMcKinnon's research invoking holistic theoretical and methodological perspectives provides a continuing template and pathway to guide contemporary and future international accounting researchers and to shape the development of international accounting research. Her career, research and humanity leave a legacy distilled into four themes that serve as counsels for accounting research and researchers; eclecticism of world-view and method choice, rigour, holism and the importance of collegiality with and to the accounting research community.Originality/valueThe paper provides original insights into the personality, career development and research of an important contributor to international accounting research specifically and interdisciplinary research in accounting generally. The paper demonstrates empirically the importance of historical analysis, contextualized by time, space and person, in understanding and informing the present state of international accounting research and, hence, linking past, present and future.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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