To read this content please select one of the options below:

Theoretical and methodological milestones in international accounting research: the contributions of Jill L. McKinnon

Chris Patel (Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australia)
Graeme Harrison (Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 11 June 2021

Issue publication date: 12 November 2021

543

Abstract

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.

Keywords

Acknowledgements

The authors acknowledge the support and insightful comments of the editors and reviewers for the paper, and the assistance of Peipei Pan and Jessica Chen of Macquarie University.

Citation

Patel, C. and Harrison, G. (2021), "Theoretical and methodological milestones in international accounting research: the contributions of Jill L. McKinnon", Accounting, Auditing & Accountability Journal, Vol. 34 No. 8, pp. 1693-1713. https://doi.org/10.1108/AAAJ-03-2021-5198

Publisher

:

Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

Related articles