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  • This article was downloaded by: [Eindhoven Technical University]On: 21 November 2014, At: 07:38Publisher: RoutledgeInforma Ltd Registered in England and Wales Registered Number: 1072954 Registeredoffice: Mortimer House, 37-41 Mortimer Street, London W1T 3JH, UK

    Accounting Education: An InternationalJournalPublication details, including instructions for authors andsubscription information:

    Guest editorial and conference reportElizabeth Gammie a , Alan Sangster a & Neil Marriott ba Robert Gordon University , UKb University of Glamorgan , UKPublished online: 20 Nov 2006.

    To cite this article: Elizabeth Gammie , Alan Sangster & Neil Marriott (2006) Guest editorial andconference report, Accounting Education: An International Journal, 15:3, 239-241

    To link to this article:


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  • Guest Editorial and Conference Report

    This dedicated issue of Accounting Education: an international journal contains a

    selection of papers and research notes that were originally presented at the 2005 British

    Accounting Association Special Interest Group (BAA-SIG) in Accounting Educations

    Annual Conference. Similar dedicated issues have followed the previous conferences

    since 2001.

    The 2005 conference returned to the Robert Gordon University in Aberdeen, which had

    previously hosted the 2000 conference. The conference was co-hosted by Professor Alan

    Sangster and Professor Elizabeth Gammie and it followed the successful and established

    two-stream format. Papers in the full paper stream were allocated discussants who

    provided formal feedback to the presenters and led the discussion following each

    papers presentation. The emerging paper stream was designed to provide a forum for

    both new and established researchers with projects at an early stage of development to

    present their work in a relaxed and supportive environment.

    The BAA SIG in Accounting Education remains most grateful to the Institute of

    Chartered Accountants of Scotland, the Chartered Institute of Management Accountants,

    the Association of Chartered Certified Accountants and Accounting Education: an

    international journal for their kind generosity in sponsoring the conference.

    The conference attracted 85 delegates from around the globe, including Australia,

    Greece, Ireland, Kuwait, Saudi Arabia, Spain, South Africa, USA and the UK who

    were welcomed by Professor Rita Marcella, Dean of Aberdeen Business School, Robert

    Gordon University. The three-day conference incorporated three parallel sessions,

    which accommodated 20 full papers and 26 emerging papers. The wine reception on

    the first evening and the traditional conference dinner on the second evening, with the

    now legendary musical soiree, provided delegates with an opportunity to unwind, socialize

    and exercise their vocal cords.

    In light of the impending Research Assessment Exercise in the UK in 2008, the theme of

    the conference was getting published, with four out of five plenary sessions dedicated to

    this area. The opening plenary session should have been presented by one of the Distin-

    guished Visiting Speakers, Professor Jim Rebele, in his role as Editor of Journal of

    Accounting Education. Unfortunately, he was taken ill and was unable to travel.

    However, Professor Sue Ravenscroft in her role as Editor of Issues in Accounting Edu-

    cation stepped into the breach and delivered a stimulating session on her perspective on

    how to avoid having your research work rejected using Professor Rebeles analysis of

    the rationale behind manuscript rejection from both the Journal of Accounting Education

    and Issues in Accounting Education. The second plenary session was a panel discussion

    led by three editors of mainstream journals, namely, Professor Clive Emmanuel, British

    Accounting Review, Professor Noel Hyndman, Irish Accounting Review, and Leigh

    Holland, Journal of Applied Accounting Research. This session encouraged lively and

    constructive debate about getting specialised accounting research published in more main-

    stream journals. The third plenary session was delivered by Professor Reg Matthews,

    Accounting Education: an international journal

    Vol. 15, No. 3, 239241, September 2006

    0963-9284 Print=1468-4489 Online=06=0302393 # 2006 Taylor & FrancisDOI: 10.1080=09639280600850638




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  • Charles Sturt University, Australia on Publish or Perish: Is this really a viable set of

    options? This paper highlighted the conflicting demands on accounting academics and

    challenged the focus of research output to achieve successful academic status. The

    fourth plenary session was also a panel discussion, this time hosting the editors of three

    specialist accounting education journals, Professor Sue Ravenscroft, Issues in Accounting

    Education, Professor Richard M. S. Wilson, Accounting Education: an international

    journal and Professor Neil Marriott, Associate Editor of Journal of Accounting Education

    who deputised for Professor Jim Rebele. This session focussed on maximising the

    potential for publication and highlighted areas for future work. The fifth plenary

    session, delivered by Professor Mark Allison, Director of Education at the Institute of

    Chartered Accountants of Scotland, concentrated on this latter aspect by providing an

    update on the debate surrounding and progress of the common European curriculum.

    The conference concluded with a BAA AE SIG lifetime achievement award, kindly

    sponsored by Thomson Publishing, being made to Professor Reg Mathews (Charles

    Sturt University, Australia) in recognition of his leadership and commitment to accounting


    The papers presented by delegates at the conference covered a wide range of areas and

    the papers and research notes in this dedicated issue are indicative of the subjects

    discussed at the conference.

    The first paper, by John Ferguson, David Collison, David Power and Lorna

    Stevenson, explores the production of introductory financial textbooks in the UK

    and posits that accounting textbooks should be considered as cultural artefacts and

    thus have the potential to reinforce cultural homogeneity through the advancement

    of shared attitudes. Through an exploration of the factors that influence the content

    of introductory accounting textbooks, the authors concluded that the most legitimate

    content tended to be mandated by professional accountancy bodies through course

    accreditation requirements. Introductory texts subsequently ignored the broader

    context of the subject matter and areas such as ethical and moral development and

    critical awareness.

    The second paper, by Andrea Coulson and Ian Thomson, documents the dialogic design

    of an Accounting and Sustainability module in an undergraduate degree programme. Their

    paper details the range of learning activities, delivery and assessment mechanisms with a

    view to providing guidance to other academics who wish to design similar modules.

    The third paper, by Eleni Tourna, Trevor Hassall and John Joyce, undertakes a

    comparative analysis of accounting educators career experiences within four European

    universities. This analysis leads to the development of a conceptual framework aimed

    at providing a greater understanding of the professional development of accounting


    The fourth paper, by Philip Cooper, investigates the potential impact on the Manage-

    ment Accounting curriculum resulting from the breadth and diversity of knowledge

    needs of practising management accountants. Data was collected via an e-mailed question-

    naire from the international membership of the Chartered Institute of Management

    Accountants (CIMA) indicating that practitioners possess a much more widely-based

    set of knowledge needs than might be envisaged in the traditional


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