Accounting research homogeneity: understanding and responding to the forces of conformity

Durden, Chris, and Wilkinson, Brett (2009) Accounting research homogeneity: understanding and responding to the forces of conformity. In: Proceedings of the 2009 AFAANZ Conference. From: 2009 AFAANZ Annual Conference, 5-7 July 2009, Adelaide, SA, Australia.

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Abstract

Concerns about the homogenization of accounting research have been expressed over an extended period of time. To understand the factors sustaining the persistence and spread of homogeneity we draw on Sewell’s (1992) development of Giddens (1976, 1979, 1981, 1984) ‘duality of structure’. This highlights the mutually reinforcing relationship between schemas (notions and assumptions that underlie and govern social relations) and resources. Using an institutional isomorphism framework, we demonstrate that accounting research homogeneity extends beyond the US and that Australia, as a case example, is exhibiting patterns consistent with those that emerged in the US in prior decades. We suggest that the structures that shape accounting research are deep, implying that any reversal of homogeneity must be intentional and driven by those who control the ultimate resources and thus have the ability to impact directly the formation (and reformation) of the underlying schemas. In so doing we seek to focus the attention of policy makers on the underlying pressures that predispose the accounting research field toward homogeneity and to provide them with a framework for reform.

Item ID: 8364
Item Type: Conference Item (Refereed Research Paper - E1)
Keywords: accounting research homogeneity; isomorphism; institutional change
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Date Deposited: 08 Mar 2010 03:10
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified @ 100%
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