So, who really is a “noted author” within the accounting literature? A reflection on Benson et al. (2015)

Abstract

Purpose – The purpose of this paper is to explore the propensity of some researchers within the accounting research community (and elsewhere) to ignore potentially rich insights available from other paradigms, and the implications this has for the advancement of knowledge both from an educational and a social perspective. Design/methodology/approach – The analysis is based on a review of a paper published in the Australian Journal of Management by Benson et al. (2015) together with a synthesis of other work which cautions against dismissing conflicting “world views”. Findings – The analysis suggests that the propensity of some accounting researchers to dismiss, or ignore, research undertaken by researchers outside of their paradigm is still apparently “alive and well” within today’s accounting research community. The implications associated with ignoring or dismissing rich interdisciplinary insights are highlighted. Research limitations/implications – The implications of the research are that many rich insights are apparently being ignored by a segment of the accounting research community and this has implications for the advancement of knowledge, education and society. The limitations of this commentary are that the views are based on personal opinion which by its very nature is biased and based on the political views of the author. Practical implications – The practical implications are that in highlighting a propensity to ignore potentially valuable research from alternative paradigms the commentary encourages researchers to consider other world views, as well as the political foundations inherent in their own work. This can have positive implications for the advancement of knowledge, and of society. Social implications – By highlighting the propensity of some researchers to potentially dismiss entire areas of research as not being “notable” it is hoped that there will be a revision of this tendency and this will have possible implications for the advancement of knowledge. Originality/value – The commentary highlights how certain elements of the accounting research community continue to appear to have a propensity to forget/ignore that potentially useful insights are available from people who undertake research beyond the confines of their research paradigm.