Purpose

This paper chronicles Jill McKinnon's theoretical and methodological contributions to international accounting research generally and socio-cultural research specifically over a 25-year period, 1981–2006. The purposes are: (1) to apprise contemporary and future researchers in international accounting, working with a socio-cultural lens, of a major contributor and contribution to the historical origin and development of that lens; and (2) to revisit and reappraise McKinnon's identification of critical theoretical and methodological cautions to guide future research in international accounting.

Design/methodology/approach

The paper provides a historical narrative and contemporary appraisal of: (1) McKinnon's seminal doctoral research into the Japanese system of corporate reporting regulation using a holistic and dynamic socio-cultural model of social systems change; and (2) her contribution to the advancement of cross-cultural international accounting research including her critique of that research leading to the identification of cautions, the recognition and observance of which are critical to the development of contemporary and future research. The narrative is informed by historical context of time and space, and imbued and interwoven with the personal story of McKinnon both as human and humane.

Findings

McKinnon's research invoking holistic theoretical and methodological perspectives provides a continuing template and pathway to guide contemporary and future international accounting researchers and to shape the development of international accounting research. Her career, research and humanity leave a legacy distilled into four themes that serve as counsels for accounting research and researchers; eclecticism of world-view and method choice, rigour, holism and the importance of collegiality with and to the accounting research community.

Originality/value

The paper provides original insights into the personality, career development and research of an important contributor to international accounting research specifically and interdisciplinary research in accounting generally. The paper demonstrates empirically the importance of historical analysis, contextualized by time, space and person, in understanding and informing the present state of international accounting research and, hence, linking past, present and future.

中文翻译：

---

国际会计研究的理论和方法里程碑：Jill L. McKinnon 的贡献

目的

本文记录了 Jill McKinnon 在 1981 年至 2006 年的 25 年间对国际会计研究和社会文化研究的理论和方法论贡献。目的是： (1) 从社会文化视角向当代和未来的国际会计研究人员介绍该视角的历史起源和发展的主要贡献者和贡献；(2) 重新审视和重新评估麦金农对重要理论和方法论警告的识别，以指导国际会计的未来研究。

设计/方法/方法

本文对以下内容进行了历史叙述和当代评价： (1) McKinnon 对日本公司报告监管系统的开创性博士研究，使用了社会系统变化的整体和动态社会文化模型；(2) 她对促进跨文化国际会计研究的贡献，包括她对该研究的批判，导致识别注意事项，这些注意事项的识别和遵守对当代和未来研究的发展至关重要。叙事以时间和空间的历史背景为基础，并与麦金农作为人类和人道的个人故事交织在一起。

发现

McKinnon 的研究援引整体理论和方法论的观点提供了一个持续的模板和途径，以指导当代和未来的国际会计研究人员并塑造国际会计研究的发展。她的职业、研究和人性留下了被提炼成四个主题的遗产，作为会计研究和研究人员的顾问；世界观和方法选择的折衷主义、严谨性、整体论以及与会计研究界合作的重要性。

原创性/价值

该论文提供了对国际会计研究的重要贡献者的个性、职业发展和研究的独到见解，特别是会计领域的跨学科研究。该论文实证地证明了历史分析的重要性，以时间、空间和人物为背景，在理解和告知国际会计研究的现状方面，从而将过去、现在和未来联系起来。