Abstract: Autoethnography is prominent in qualitative social science research but is relatively less common in accounting research, though its influence is beginning to grow as researchers recognize this rich and innovative methodological approach. Autoethnography enables the researcher themselves to form a subject of lived inquiry within the social context of accounting and its environs. For qualitative accounting researchers this offers new forms of knowing and understanding experience, emotion and identity in the social context of the accounting profession or accounting academia, or in relation to the social construction of accounting itself. This chapter outlines what autoethnography is as both a research process and a product of research; explores the ontological, epistemological and methodological issues arising from such an approach; discusses the various forms that autoethnography takes; outlines ways of writing autoethnography; illustrates how it has been used in contemporary accounting research; discusses some of the dilemmas and tensions involved; and evaluates its future possibilities in accounting research.

ABSTRACT In this essay, I reflect on my roughly 25 years in accounting research by discussing 25 topics related to (1) the journal review process, (2) specific types of accounting research, and (3) the research process. I hope that these observations will prompt additional thought and discussion, help accounting doctoral students and faculty to publish their research, and potentially challenge some readers.

Accounting cannot be separated from the social interactions that take place in and around organizations. Accounting research has long been concerned with communication and reporting, negotiations and agreements, interactions with external parties, organizational culture, social and economic impacts, professional roles and ethics. Agency theory has become an inescapable mainstream theory. The purpose of this article is to explain how accounting research uses sociological theory. The research methodology used in this article is a literature review of published articles. The use of sociological theory as an analytical tool to explain contemporary accounting phenomena and practices is very relevant because accounting is part of the social sciences. To maintain the integrity of accounting research with a sociological theoretical approach, it is necessary to establish strict boundaries to ensure that accounting research remains focused on accounting principles and does not deviate from its main objectives. The complexity of the accounting field and the importance of understanding the social context in which financial information is produced, processed and used. This paper is intended to help accounting researchers develop research ideas

ABSTRACT During recent years, cryptocurrency has gained the attention of many large companies such as Facebook, Expedia, Apple, and Overstock to name a few. The acceptance and use of cryptocurrency in business transactions can have a major impact on a company's accounting system. However, accounting research exploring issues related to cryptocurrencies is sparse. Therefore, we identify research questions that the accounting profession should address concerning cryptocurrencies. We categorize these research questions using Rogers' theory of diffusion of innovation in an attempt to encourage and extend accounting research in cryptocurrencies to influence the design, development, adoption, implementation, and operation of the technology. We recommend that researchers take a more prescriptive approach to research, rather than a descriptive approach, given that cryptocurrency is in the infancy stage of development and adoption.

Purpose: When the “linguistic turn” is replaced by the “visual turn”, there is a natural need for social scientists to embrace the new reality and incorporate visuals in their research. As a result, the importance of visual research, which centers on the use of visual sources, is growing. This paper provides an overview of how visual materials and related methodological approaches can be used in qualitative management and accounting research. Methodology/approach: We begin by reviewing the literature on the research methods, drawing from many disciplines such as sociology, organizational learning, management, and accounting. Next, we analyze three cases – already published papers in accounting – to illustrate how photography can be used in qualitative accounting research. Findings: There is a growing literature on visual research methods. Researchers have used visual materials as primary and secondary data and multiple methodological approaches. Visual methods can also be used in accounting research. Originality/value: This paper provides an overview of emerging methodological approaches that use visual materials and discusses how they can be incorporated into qualitative accounting research. Research limitations: Drawing a simple line between the various approaches presented in this paper is difficult as researchers can use visual material in unique ways throughout the research process. Therefore, the presented methodological categorizations can only help to better understand emerging visual research.

Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation Charles D. Bailey; Journal of Forensic Accounting Research . Journal of Forensic Accounting Research 1 December 2016; 1 (1): E1–E2. https://doi.org/10.2308/jfar-10514 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentJournal of Forensic Accounting Research Search Advanced Search

Abstract Reviews the book "Management Accounting Research and Practice," edited by David Cooper, Robert Scapens and John Arnold.

ABSTRACT This article provides an overview of the papers accepted in the Special Interest Forum of Journal of Management Accounting Research focused on sustainability. The discussion outlines topics and contributions from the selected papers and positions them in relation to prior research and ongoing discussions in the field. Drawing on the “three-legged stool” model that captures the relationships between performance measurement system, incentives, and organizational structure/corporate governance, we suggest potential research avenues on sustainability in management accounting and related fields.

ABSTRACT We describe social media as a setting for accounting research. Social media provides a setting in which accounting researchers can observe how firms and stakeholders access and share information on public forums. We review the literature and provide a framework based on incentives and consequences for accessing and sharing financial news on social media. To aid future research, we offer institutional background on several social media platforms along with guidance on using social media data for accounting research, which is accompanied by code in our Online Appendix. Finally, throughout the paper, we provide avenues for future research using social media platforms as a setting for accounting research. Data Availability: All data are available from the sources described in the text. JEL Classifications: M40.

Abstract Reviews the book "Accounting Research 1960-1970: A Critical Evaluation," edited by Nicholas Dopuch and Lawrence Revsine.