Musings on Accounting Research by Steve

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Monthly Archives: May 2018

EAA – when large feels comfortable

For a big Conference ( 1700 this year but it varies from 1000 to 1400 typically) the EAA still has a small conference feel! This year the logistics are really well done with a building that could have been designed for a conference. All the audit sessions are in one floor, management Accounting on another and so on. Plus, because it is a university you get real desks and tables, none of this theatre style you get in North America and Australia-pacific. Coffee breaks, while espresso, have an assortment of treats well beyond the norm. Plus I have “food for the blog”. More on the editor’s panel when I am more awake!

EAA – Happy 40 th birthday

The truly international accounting association turns 40 this year and there appears to be a party in Milan to celebrate it! The EAA is six years older than the CAAA and can trace its heritage back much further in the national associations that preceded it.

It appears like 40 is the new 30 as it is a relatively young crowd compared with what we see on this side of the Atlantic if last nights reception was any guide! Out promoting BRIA for next few days! Say ” hi” and do not be shy!

Promotion of diversity

Promotion of diversity does not equal a preference for your own research method.  In a recent editorial Steve Kachelmeir referred to me as promoting “field research” and suggested that CAR under my editorship had devalued analytical research due to the percentage of board members that were analytical.  As one makes an editorial board bigger and more diverse the percentage devoted to any one paradigm will decline, it is basic math.

What did analytical research look under my CAR editorship?  We had a well known analytical researcher as Editor, seven hand picked by him Editorial Board members as well as others on the Board that had some analytical expertise!  What did Steve offer as an example of a move to diversity on his editorial board – he appointed Ken Merchant to the Board!  It is a long way from appointing one board member to have an Editor and a dedicated staff of EB members.

But Steve misses the point, it is not the promotion of field research or indeed qualitative methods or methodology that should govern Editors and Editorial Board appointments at an Association journal.  It is the recognition that as an association journal one has the primary responsiblity NOT to those who published in the journal before BUT the entire membership of the association.  No argument will ever convince me that ad hoc editors and reviewers do the trick.  After all North Americans only have to look at JAR in the Ray Ball era to realize how narrow a journal can get if it gets rid of half of the analytical researchers and all of the experimental researchers.  If ad hoc editors and reviewers would do the trick – how did JAR go from being 15% experimental to 2% experimental during those years????

Long abscence

To regular readers, sorry for the long absence!  About all I had to say this month was pure ranting, and while some may not believe this, I try not just to rant on the old blog.

On the way to Milan for the EAA.  unfortunately I did not register in time to be asked to sit on the Editor’s panel.  But I will be in the hall for it and be glad to answer any questions folks have about BRIA after the session!  Also, I will note questions and reply on the blog where appropriate.

So folks, if you see me, say hi.  I promise I will remember your face if not your name – that is a real blind spot for me so I apologize in advance.

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