AAAJ's Accounting Research Hall of Fame
The interdisciplinary movement in accounting research has now become well established, with a literature that reflects several decades of its research community's methodological and theoretical experiences and development.
Accounting, Auditing & Accountability Journal (AAAJ) and Asia-Pacific Interdisciplinary Research in Accounting (APIRA) conferences are one of a number of research outlets associated with the interdisciplinary accounting research journey. As part of this journey, we have established the AAAJ Interdisciplinary Accounting Research Hall of Fame award which is intended to honour the people who have contributed to the success of AAAJ and APIRA.
The people chosen are recognised for distinguished service contributions to the progress of interdisciplinary accounting research. A member must have reached a position of eminence from which the nature of his or her contributions may be judged. A number of individuals have been inducted into the Hall of Fame so far, and each of the individuals are listed below.
In memorium : Kerry Jacobs
Professor Kerry Jacobs, late of University of New South Wales Canberra, was a leading international researcher in public sector accounting and accountability. He was an associate editor and great supporter of AAAJ, its APIRA conferences and its international community, over many years.
Hailing from New Zealand and an Edinburgh University PhD graduate, he became a leading figure in Australian academe and in the international public sector accounting community. He was appointed a professor at the age of 35. His many books and papers on public sector accountability and governance have made a profound contribution to our discipline. Kerry was a fine scholar and caring mentor to so many in our global academic community. Most of all, he will be remembered as an energetic, engaging and caring man of faith. His influence on all of us will endure.
His research interests were focused on issues of public sector accountability, governance, audit, financial management and reform, particularly the relationship between accounting and politics. Kerry was always active in engagement with the profession and practice. He served on the editorial board for a range of academic and professional journals on accounting and accountability and provided international training and consulting in these areas.
Kerry published over 40 papers and contributed to 5 books addressing different aspects of public sector accountability and governance. He also served on audit and risk committees for the States of Victoria and Queensland Auditor-General offices, and worked with Professor Lee Parker and with the cooperation of all Auditor Generals in Australia, investigating trends in performance audit policy and practice. He also delivered public sector management seminars, judged public sector accountant and annual reporting awards, and gave periodic media interviews on public sector matters.
AAAJ, the academic community and the profession have benefited enormously from his contribution. He served us all with distinction.
Previous Members can be seen via the link below.
Jan Bebbington works at the University of Birmingham and focuses on issues that emerge at the intersections between sustainable development concerns and accounting scholarship.
Jan has published on topics such the Sustainable Development Goals; sustainability science; motivations and rationales for standalone reporting; carbon accounting; sustainability assessment and accounting education. Jan is also involved in a long-term collaboration between ecologists and sustainability scientists at the Stockholm Resilience Centre at the University of Stockholm that aims to provide knowledge to a practice based cohort of seafood companies who are seeking to actively contribute to ocean stewardship (focusing on SDG 14 – Life Below the Water). The project is yielding insight into the differences between accountability and stewardship as well as the issues in establishing organisational control over supply chains and reporting meaningfully on performance.
Alongside her academic work, Jan has also made substantive contributions to the practice and policy communities in a variety of roles including, for example, being the Vice Chair (Scotland) of the Sustainable Development Commission from 2006 to 2011. The role of the Commission (a part of the UK Government) was to promote sustainable development across the UK and all sectors of society, particularly within Government. A more recent practice engagement is her membership (since 2013) of Scottish and Southern Energy’s Sustainable Development Fund panel, which supports community projects across regions in Scotland where SSE has renewable generation assets. In 2018 the Royal Scottish Geographical Society awarded Jan an Honorary Fellowship.
A first-class-honours, first-in-class UCD Science (Microbiology and Biochemistry) graduate, Prof Niamh Brennan qualified as a chartered accountant with KPMG, holds a PhD from the University of Warwick and is a Chartered Director of the Institute of Directors (London).
With 100+ publications, Prof Brennan’s papers received the British Accounting Review 2010 Best Paper Award, the Mary Parker Follett Accounting, Auditing and Accountability Journal award 2011, a Mary Parker Follett Accounting, Auditing and Accountability Journal ‘highly commended’ award 2014 and the Accountancy Ireland 2011 award. Prof Brennan is Associate Editor of the British Accounting Review, Accounting, Auditing and Accountability Journal and Accounting Forum. She has received three best-reviewer awards.
She has extensive practical experience of corporate governance, having held non-executive directorships of numerous Irish companies and state bodies, in some cases as chair of the board, and including chairing/membership of numerous audit committees. She chaired the Irish Government's Commission on Financial Management and Control Systems in the Health Services and was Vice-Chair of the Irish Government's Review Group on Auditing.
In recognition of her substantial and direct contribution to UK academic accounting and finance life, she received the 2018 British Accounting & Finance Association Distinguished Academic Award. In the 25 years of this award, this is the first time that it has been awarded to an academic from outside the UK. Reflecting her contribution to Irish commercial life, Niamh is an inaugural honorary fellow of the Institute of Directors in Ireland and an honorary fellow of the Society of Actuaries in Ireland.
Garry Carnegie, FCPA is an Emeritus Professor of RMIT University. He commenced this role on 1 January 2018, having served in the roles of Head, School of Accounting and Professor of Accounting at RMIT from 2010 to 2017. Recently, he has been an Education Advisor at CPA Australia.
Professor Carnegie had been employed in Australian higher education institutions since 1985 and, prior to joining RMIT, he held full-time professorial posts at Deakin University, Melbourne University Private/The University of Melbourne and University of Ballarat (now Federation University Australia). Before joining academe, Professor Carnegie gained experience in the IT industry, public accounting, and in the financial services industry.
Professor Carnegie completed his PhD at Flinders University in 1994 on “The Structure and Usage of Pastoral Accounting Information in Pre-Federation Pastoral Industry Management in the Western District of Victoria (1836-1900)” under the principal supervision of Lee Parker. His published research appears in a diversity of fields, comprising accounting, accounting history, archaeology, economic history, companies and securities law, management history, museum management, and public administration.
From 1995 to 2007, Professor Carnegie was the Founding Editor of the New Series of Accounting History, which first appeared in May 1996 and, since 2008, he has been the journal’s Joint Editor. Professor Carnegie joined the Editorial Board of Accounting, Auditing & Accountability Journal in 1993 and became an Associate Editor of the journal in 2013. He convened the 8th Asia-Pacific Interdisciplinary Research in Accounting conference held in Melbourne in 2016.
Jesse has served on the faculties of Ohio State University, University of New Mexico (KPMG Professor & Department Chair), University of Central Florida (KPMG Professor), Portland State University (Retzlaff Chair in Accounting & Director, Center of Professional Integrity & Accountability) and Queen’s University Belfast.
In addition to being an emeritus professor at Portland State, he holds appointments at Victoria University in Wellington and the University of Central Florida. He served as Erasmus Scholar at the Universitat Autonom de Barcelona as well as in various other visiting scholarly positions in New Zealand, Australia, England, Scotland, France and Spain.
Jesse is the founding editor of Accounting and the Public Interest, serves as an associate editor for Critical Perspectives on Accounting and has served as an associate editor for Accounting, Auditing and Accountability Journal and Accounting Forum in addition has served and continues to service on the editorial boards of various international academic research journals. He has served on several committees in the American Accounting Association and as Chair of the Public Interest Section. Jesse is currently a member of the governing board for the Center for Social and Environmental Accounting Research, University of St Andrews, Scotland.
Jesse’s published works include books, book chapters, and articles appearing in leading management and accounting journals covering a wide and varied range of issues. The quality of the research has been recognized in the receipt of received various awards and citations over the years including the Mary Parker Follett Award for Excellence. His teaching and research interests include applying social and political theory in investigating the ethical and public interest implications of administrative and information technologies particularly as they affect economic, social and environmental sustainability and accountability in both public and private work organisations.
Timothy J. Fogarty has been a faculty member at Case Western Reserve University in the USA for all thirty years since completing his doctoral degree at Penn State University.
Although he usually teaches income taxation and business law (he had a past life as a lawyer), he has assiduously attempted to avoid sub-disciplinary categorisation in his research. What he does might best be described as the application of sociological thought to accountancy. He is much more interested in accountants and their organisations than he is in the techniques of accounting or its consequences. His road to perdition is wanting to work with everyone on whatever they are interested in. He never saw a journal that he did not want to publish in.
As a card-carrying US academic, Professor Fogarty has worked in many capacities for the American Accounting Association, the American Institute of CPAs, and the Association to Advance Collegiate Schools of Business, although he has published critiques of all these organisations. For a bit, he dabbled in school administration. He has been honoured to have visiting appointments at the University of Sydney and Monash University, two fine institutes about which he has never critiqued. He serves on many editorial boards but is most proud of his long-standing work for Accounting Organizations and Society, Accounting, Auditing and Accountability and Critical Perspectives on Accounting. He is passionate about accounting education working both at the macro and micro levels. He gets by with a little help from his friends.
Ingrid Jeacle is Professor of Accounting & Popular Culture at the University of Edinburgh Business School. Prior to joining the University of Edinburgh in 2000, Ingrid held posts at the University of Limerick and Dublin City University. A graduate of Trinity College Dublin, she trained as a chartered accountant with KPMG before pursuing an academic career.
Ingrid is an Associate Editor of Accounting, Auditing & Accountability Journal and Financial Accountability and Management, and a past Associate Editor of the European Accounting Review. She is also a member of the Editorial Boards of Accounting History, Advances in Public Interest Accounting, Critical Perspectives on Accounting, and Qualitative Research in Accounting & Management.
Ingrid's research seeks to explore the inter-linkages between accounting and popular culture. She is interested in understanding the ways in which accounting practices and notions of accountability permeate our everyday lives. To this end, Ingrid has published papers on the role of accounting in the areas of architecture, furniture design, shopping, fashion, travel, cinema, DIY, diet and exercise. She has also guest edited special issues of Accounting, Auditing & Accountability Journal, Critical Perspectives on Accounting, and Management Accounting Research.
Ingrid is a founding member of the Accounting & Popular Culture Research Network and the Centre for Accounting & Society (CAS) at the University of Edinburgh. She is one of the faculty members of the EAA’s PhD Mentoring Initiative.
Leaving school for a chartered accountancy apprenticeship in 1959, Tom Lee qualified as a Chartered Accountant (1964) and Chartered Tax Advisor (1965). He was placed first in all of his ICAS and CIOT exams between 1962 and 1965.
Post-qualification employment with Peat, Marwick, Mitchell & Company (now KPMG) was followed by lectureships at the Universities of Strathclyde (1966) and Edinburgh (1969), and chairs at the Universities of Liverpool (1973), Edinburgh (1976) and Alabama (1991). He graduated MSc (University of Strathclyde 1969) (for research of what is now known as the audit expectations gap) and DLitt (Strathclyde 1984) (for published studies on financial accounting and auditing). He had administrative positions at the Universities of Liverpool, Edinburgh and Alabama, and served on numerous professional accountancy committees and boards. He taught audit theory, financial accounting theory, and accounting history, and has researched, published, reviewed and edited in each of these areas since 1967. He was President of the Academy of Accounting Historians (1999) and Emeritus Professor of Accountancy at the University of Alabama (2001). He held visiting and honorary appointments at various UK, US and Australian universities between 1985 and 2016.
Tom's research is inter-disciplinary involving, where relevant, economics, history, philosophy, politics, psychology and sociology. His research contributions include books on audit theory (1972) and income theory (1974) (both remain in publication); (with David Tweedie) empirical studies of investor use and understanding of financial information; theoretical and empirical studies on cash flow reporting; critical studies of the accountancy profession; and archival studies of the early history of professional accountancy. The main influences on his research have been Ray Chambers (University of Sydney) and Bob Sterling (Rice University).
Markus J. Milne is Professor of Accounting in the Business School, University of Canterbury, New Zealand. Previously Professor at Otago, he moved to Canterbury in 2006.
He studied accounting and finance at both Middlesex and Lancaster. Driven by a boyhood love of the outdoors, nature, and a sense of justice, over the past 30 years he has developed a critical research agenda investigating the social and environmental impacts of organisations, and the means by which they account for and communicate those impacts.
First published in the 1991 special issue of AAAJ on ‘Green Accounting’, Markus has sought to understand and critique modern organisations’ relationships with the natural environment. His widely cited work has appeared in Accounting, Auditing and Accountability Journal; Accounting Organisations & Society; Business & Society; Critical Perspectives on Accounting, Management Accounting Research, Accounting and Business Research, Organization, Journal of Business Ethics, and Organization & Environment. In 2009, he and his co-authors received the Mary Parker Follet award for best paper in AAAJ. In addition, he has received three Emerald citations of excellence awards.
Markus currently serves as Associate Editor for the British Accounting Review, and Critical Perspectives on Accounting, and previously as Editor for the Pacific Accounting Review and Accounting Editor for the Journal of Business Ethics. He advises on numerous international editorial boards. Markus has also acted as guest co-editor for four special issues of Accounting Auditing and Accountability Journal on Ecological Accounts; Climate Change; Interdisciplinary Research; and Codified Discourse. In 2007 he was the organising chair of the APIRA conference in Auckland. In 2016, he was inducted into the CSEAR Hall of Fame, and the same year was awarded a higher Doctorate (D.Com) from the University of Canterbury for significant original publications in the fields of social and environmental accounting and sustainability. Markus has received three social science Royal Society of New Zealand Marsden research awards, and served on the assessment panel for the Royal Society.
When away from work, you will find Markus rock climbing, mountaineering and walking and wilderness camping in the mountains of New Zealand and Scotland.
Brendan O’Dwyer is Professor of Accounting at the Alliance Manchester Business School and the University of Amsterdam Business School (ABS). He was Chair of the Accounting division at ABS from 2007 to 2010 and Dean of Research at ABS from 2011 to 2014.
Brendan was previously on the Faculties of the Smurfit School of Business, University College Dublin (UCD) and Dublin City University Business School. He has held visiting positions at Macquarie University, Monash University, and the University of Sydney. Prior to entering academia, Brendan worked as a chartered accountant with Ernst and Young in Dublin. Brendan researches in the areas of non-financial reporting, corporate and NGO accountability, sustainability assurance, financial audit practice, the accounting profession, and the regulation of professions. His work, encompassing almost 50 academic papers, has been published in a range of academic journals including: Accounting, Organizations and Society, Accounting, Auditing & Accountability Journal (AAAJ), Accounting and Business Research, Contemporary Accounting Research, and the European Accounting Review. He received the Emerald Publishers Impact of Research Award in 2011.
Brendan sits on the editorial boards of ten international academic journals and has been an Associate Editor of AAAJ since 2004. He is currently a member of the ICAEW’s Strategic Sustainability Committee, a member of the Advisory Board of SOM, the Research Institute of the Faculty of Economics and Business at the University of Groningen, and an Editor on the EAA’s PhD mentoring initiative. In 2019, he served as an official advisor to the UK Business, Energy and Industrial Strategy (BEIS) Committee Inquiry into the Future of Audit.
Jeffrey Unerman is Professor of Sustainability Accounting at Lancaster University Management School. Previously he held posts at Royal Holloway (where he was also Head of the School of Management for 5 years), Manchester Business School and King’s College London.
He holds a PhD in social and environmental accounting from the University of Sheffield, is a member of the Institute of Chartered Accountants in England and Wales (ICAEW) and an honorary member of CPA Australia. He was the recipient of the British Accounting and Finance Association’s 2016 Distinguished Academic Award. In 2018 he was awarded a Fellowship of the Academy of Social Sciences.
Among external roles, Jeffrey is a co-opted member of the ICAEW Council and vice-chair of the ICAEW Research Advisory Board. He is also a member of the Expert Panel of the Prince of Wales’s Accounting for Sustainability Project.
His research and public policy work focus on the role of accounting and accountability practices in helping organisations become more sustainable, recognising the interdependencies between economic, social and environmental risks and opportunities. A particular emphasis of this research is the use of accounting in making the social and ecological impacts of organisational activities more transparent, and in encouraging the embedding of sustainability impacts and dependencies within organisational decision-making. He is author or co-author of 37 peer reviewed journal articles among approximately 60 academic outputs (including co-authoring or co-editing of three books).
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