Meditari Accountancy Research in a Changing World
Charl de Villiers and Warren Maroun (Editors-in-chief: Meditari Accountancy Research)
Introduction
Accounting, as a discipline, has long been recognized for its pivotal role in shaping economic landscapes. However, its influence extends far beyond the confines of financial statements. Accounting has the power to effect social change, driving transparency, accountability, and environmental sustainability in various sectors. Accounting is not merely a technical practice; it is a social institution that affects and is affected by the society in which it operates. Through mechanisms such as sustainability accounting, corporate social responsibility (CSR), and integrated reporting, accounting practices can promote social justice, environmental stewardship, and ethical governance. By providing stakeholders with relevant and reliable information, accounting facilitates informed decision-making, which can lead to positive social outcomes.
This editorial explores the impact of accounting on society, highlighting the breadth and depth of Meditari Accountancy Research's scope, and linking to the significant contributions of papers cited in the forthcoming Pisa Conference Call for Papers.
Meditari Accountancy Research: Scope and Impact
Meditari Accountancy Research, named after the Latin term for 'constantly pondering,' embodies a journey towards a deeper understanding of accountancy-related matters through rigorous research. The journal encourages innovative and interdisciplinary approaches, particularly those that focus on the social impacts of accounting. Areas such as sustainability accounting, CSR, integrated reporting, other types of extra-financial reporting, and associated technological changes are central to the journal's mission. Meditari Accountancy Research aims to expand its presence in these fields by publishing research that contributes to practice and theory.
Linking to the Pisa Conference Call for Papers
The upcoming conference in Pisa, themed 'Accounting in a Changing World,' underscores the dynamic nature of the accounting profession. The conference introduction cites nine papers published in Meditari Accountancy Research, which collectively highlight the journal's commitment to addressing contemporary issues in accounting. These papers, featured as a virtual special issue (from 6th August-5th September), exemplify the journal's dedication to advancing knowledge and fostering dialogue on critical topics. Recent scholarship has increasingly highlighted the broader social and environmental implications of accounting practices. The contributions of these nine articles collectively support the argument that accounting plays a vital role in addressing real-world social and environmental concerns, both theoretically and practically. The table below summarises these contributions.
| Title | Summary |
|---|---|
| 1. How accounting can shape a better world: framework, analysis and research agenda | Carnegie et al. (2024) present a comprehensive framework for understanding how accounting can contribute to a better world. Their analysis emphasizes the multifaceted role of accounting in promoting social justice, environmental sustainability, and economic equity. The authors propose a research agenda that encourages further exploration of accounting's potential to drive positive social change. |
| 2. COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research | In their 2023 article, Carnegie, Gomes, and McBride explore the impact of the COVID-19 pandemic on accounting practices. They argue that accounting is not merely a technical activity but also a social and moral practice. Their framework for future research highlights the need to consider the ethical dimensions of accounting in times of crisis. |
| 3. Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy | Ferri et al. (2021) investigate the potential of blockchain technology to transform auditing practices. Their study, based on evidence from the Big 4 accountancy firms in Italy, reveals that auditors are increasingly recognizing the benefits of blockchain for enhancing transparency and accountability. This research underscores the importance of technological innovation in addressing social and environmental concerns. |
| 4. Four research pathways for understanding the role of smart technologies in accounting | Mancini, Lombardi, and Tavana (2021) identify four research pathways for understanding the role of smart technologies in accounting. Their work highlights the potential of these technologies to improve decision-making processes, enhance sustainability reporting, and foster greater accountability. The authors call for interdisciplinary research to fully realize the benefits of smart technologies in accounting. |
| 5. Rethinking accounting education for a sustainable future: charting a course for sustainable development goals 2030 | Othman and Ameer (2024) argue for a fundamental rethinking of accounting education to align with the Sustainable Development Goals (SDGs) for 2030. They propose a curriculum that integrates sustainability principles and prepares future accountants to address global challenges. Their work emphasizes the critical role of education in shaping the future of accounting. |
| 6. The use of social media platforms in a first year accounting course: An exploratory study | Stainbank and Gurr (2016) explore the use of social media platforms in a first-year accounting course. Their study demonstrates how social media can enhance student engagement and facilitate collaborative learning. This research highlights the potential of digital tools to transform accounting education and promote social connectivity. |
| 7. Artificial intelligence legal personality and accountability: auditors’ accounts of capabilities and challenges for instrument boundary | Staszkiewicz et al. (2024) examine the implications of artificial intelligence (AI) for legal personality and accountability in auditing. Their findings suggest that AI can enhance auditors' capabilities but also pose significant challenges for defining the boundaries of accountability. This research underscores the need for robust regulatory frameworks to manage the social and ethical implications of AI in accounting. |
| 8. Bridging the gap: sustainable development goals as catalysts for change in accounting education and society | Twyford et al. (2024) investigate how the SDGs can serve as catalysts for change in accounting education and society. Their study highlights the transformative potential of the SDGs to inspire innovative accounting practices that address social and environmental issues. The authors call for greater integration of the SDGs into accounting curricula and professional practice. |
| 9. Crisis accountability and aged “care” during COVID-19 | Twyford (2023) explores the concept of crisis accountability in the context of aged care during the COVID-19 pandemic. Their research reveals the critical role of accounting in ensuring transparency and accountability in the provision of care services. This study highlights the importance of accounting in addressing social issues and protecting vulnerable populations. |
The nine articles reviewed in this summary collectively demonstrate the vital role of accounting in addressing real-world social and environmental concerns. From promoting sustainability and social justice to enhancing transparency and accountability, these studies highlight the multifaceted contributions of accounting to society. By integrating innovative technologies, rethinking education, and addressing ethical challenges, accounting can play a pivotal role in shaping a better world.
Conclusion
Meditari Accountancy Research is distinguished by its high citation metrics, reflecting the importance and influence of the research it publishes. With a CiteScore of 8.1 for 2024, the journal ranks in the top 10% of Scopus' accounting journals. Additionally, its Impact Factor of 4.4 places it among the top accounting journals globally. Google Scholar metrics further attest to the journal's prominence, with Meditari Accountancy Research ranked 5th among all accounting and taxation journals based on its h5-index of 59. The journal publishes around 100 articles a year, allowing for greater impact than most other accounting journals that typically publish fewer articles. In addition, research published in the journal has been picked up by various social media, news sites and policy vehicles highlighting the impact Meditari Accountancy Research authors’ research has outside the academic sphere.
Meditari Accountancy Research stands at the forefront of accounting scholarship, promoting a better understanding of accountancy-related matters through innovative and interdisciplinary research. The journal's focus on the social impacts of accounting, coupled with its high citation metrics and its relatively high publication output of approximately 100 articles per year, underscores its significance in the academic community. As the accounting profession continues to evolve, Meditari Accountancy Research remains committed to publishing research that addresses real-world social and environmental issues, thereby contributing to positive social change.
References
Carnegie, G.D., Gomes, D., Parker, L.D., McBride, K. and Tsahuridu, E. (2024), “How accounting can shape a better world: framework, analysis and research agenda”, Meditari Accountancy Research, Vol. 32 No. 5, pp. 1529-1555.
Carnegie, G.D., Gomes, D. and McBride, K. (2023), “COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research”, Meditari Accountancy Research, Vol. 31 No. 1, pp. 1-26.
Ferri, L., Spanò, R., Ginesti, G. and Theodosopoulos, G. (2021), “Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy”, Meditari Accountancy Research, Vol. 29 No. 5, pp. 1063-1087.
Mancini, D., Lombardi, R. and Tavana, M. (2021), “Four research pathways for understanding the role of smart technologies in accounting”, Meditari Accountancy Research, Vol. 29 No. 5, pp. 1041-1062.
Othman, R. and Ameer, R. (2024), “Rethinking accounting education for a sustainable future: charting a course for sustainable development goals 2030”, Meditari Accountancy Research, Vol. 32 No. 5, pp. 1809-1836.
Stainbank, L. and Gurr, K.-L. (2016), “The use of social media platforms in a first year accounting course: An exploratory study”, Meditari Accountancy Research, Vol. 24 No. 3, pp. 318-340.
Staszkiewicz, P., Horobiowski, J., Szelągowska, A. and Strzelecka, A.M. (2024), “Artificial intelligence legal personality and accountability: auditors’ accounts of capabilities and challenges for instrument boundary”, Meditari Accountancy Research, Vol. 32 No. 7, pp. 120-146.
Twyford, E.J., Musundwa, S., Tanima, F.A. and George, S. (2024), “Bridging the gap: sustainable development goals as catalysts for change in accounting education and society”, Meditari Accountancy Research, Vol. 32 No. 5, pp. 1758-1786.
Twyford, E.J. (2023), “Crisis accountability and aged “care” during COVID-19”, Meditari Accountancy Research, Vol. 31 No. 1, pp. 27-51.