Michael Gaffikin | University of Wollongong (original) (raw)
Papers by Michael Gaffikin
Critical Perspectives on Accounting, 1997
This paper explores the methodological approaches to accounting research and practice and what ha... more This paper explores the methodological approaches to accounting research and practice and what has been termed the ‘‘critical accounting movement’’. The paper commences with a survey of the literature and then looks at the debates over the concept ofrationalityin critical accounting research. In particular, attention is drawn to an account of socio-theoretical rationality which investigates the impact of accounting theory
The theorising in accounting prior to 1970 was rejected as not providing sufficiently general the... more The theorising in accounting prior to 1970 was rejected as not providing sufficiently general theories. Informed by theories in economics and finance (and other disciplines such as psychology) and with the aid of computers, attempts to theorise accounting took a new direction. Large data collection and analysis emphasized a purportedly more systematic empirical approach to developing theory.
I was working in a fairly insignificant accounting department of a (then) small university when I... more I was working in a fairly insignificant accounting department of a (then) small university when I was charged with the responsibility of accompanying Ray Chambers and his wife Margaret to dinner. He had accepted an invitation to the University from its Accounting Student Society and for us it was an important occasion to have such a distinguished visitor. During our conversation that evening Ray suggested I come to Sydney University as he thought I would find it (intellectually) stimulating. I took up his suggestion and did not live to regret it. Working with Chambers was indeed an intellectually stimulating experience and I learned a lot from him most especially the need to aspire to intellectual rigour in my work. In this, Chambers certainly led by example and while many people did not accept the conclusions in the theory he developed, I believe it is generally agreed by all that he demonstrated the highest standards of scholarship in developing and promoting his ideas. Yet, to me, this was only one aspect Ͳ albeit a very important one Ͳ of the leadership skills he possessed and practised. As such an eminent scholar there has much written about Chambers and he himself has given several accounts of what he was trying to achieve in his work. A festschrift issue of Abacus published in 2000 (v 36, no 3) a year after his death is a good example Ͳ it contains papers by those who had been associated with him and covered different aspects of his achievements as well as previously unpublished papers by Chambers which appear to be drafts of what he might have intended to have been part of an autobiography. In addition, very recently, as part of the celebration of the 50th anniversary of what was originally the Department of Accounting at the University of Sydney a monograph prepared by some of his disciples (Clarke, Dean & Wells, 2010) provides an account of his achievements. These authors have had access to Chambers's private and professional papers most of which survived destruction after his death due to the efforts and foresight of his oneͲtime research assistant Graeme Dean. The bulk of these are now housed and accessible at the University of Sydney in an archive called The R J Chambers Collection (see Clarke, Dean and Wolnizer, 2006).
Accounting Auditing and Accountability Journal, 2006
Getting in, getting on and getting out: reflections on a qualitative research project Abstract Pu... more Getting in, getting on and getting out: reflections on a qualitative research project Abstract Purpose. This paper seeks to provide a behind-the-scenes view of how a qualitative research project was conducted. It is therefore a paper about the process of qualitative research from the point of view of a researcher, rather than a qualitative research paper about an organization. Design/methodology/approach. Its approach is both theoretical and reflective rather than being a description or analysis of what went on in the organization. Findings. Because the focus of the paper is personal rather than organizational, it does not offer "findings" about the way in which accounting is practised, but rather reflections and insights about the way research was conducted, from getting into the organization (getting in), conducting the research (getting on) and finally exiting the organization (getting out). Research limitations/implications. Even though this paper represents the reflections of one researcher conducting a qualitative study (and another coaching from the sidelines) in one unique organization, the experiences shared emphasize the need for flexibility, reflection and reflexivity in any qualitative research project. Practical implications. The intention of the authors is that this paper should be informative, but they do not view it as a manual of practice. It is hoped that it may help to prepare new researchers for what they may face as they conduct a qualitative research project, while at the same time providing resonances for experienced researchers. Originality/value. While much qualitative research has been undertaken within the discipline of accounting, little or no attention has been paid to the way in which that research has been conducted. This paper addresses that gap, in the hope that it will enlighten both experienced and new qualitative researchers.
Http Dx Doi Org 10 1080 10293574 1996 10510489, May 29, 2012
International Review of Business Research Papers, 2010
Purpose -It is argued in this paper that there is a need for accounting researchers to adopt a cr... more Purpose -It is argued in this paper that there is a need for accounting researchers to adopt a critical stance to their research questions. This entails challenging conventionally held positions in order to generate new understandings of and possible solutions to the issues facing the discipline. An appropriate basis for establishing this is found in what is usually referred to as critical accounting studies. Approach -The paper is a theoretical paper and therefore provides theoretical arguments for why a critical approach to researching accounting problems has been taken in other studies and outlines the philosophical bases for this approach. Originality/value -Although many accounting researchers have been exposed to the different epistemological approaches to research there is little evidence in the accounting research that they are aware of the full implications for research using alternative positions and this has resulted in a sterile and fruitless research environment.
This is the practical extension of a previous paper (Gaffikin, 2005) in which the actual attempts... more This is the practical extension of a previous paper (Gaffikin, 2005) in which the actual attempts to regulate accounting are described and discussed. A most important element of this is the attempts to establish a conceptual framework by the professional bodies. In Australia much of the thrust for regulation has been captured by the law – CLERP. To date there
Http Dx Doi Org 10 1080 09639284 2011 618589, Feb 1, 2012
... Abstracting & indexing. Related websites. Society information. News & offers. Account... more ... Abstracting & indexing. Related websites. Society information. News & offers. Accounting Education: An International Journal. Volume 21, Issue 1, 2012. Raymond J. Chambers—A Personal Reflection. Buy now. DOI: 10.1080/09639284.2011.618589 Michael Gaffikin a * ...
Faculty of Commerce Papers, 2008
An examination of regulation in accounting reveals two instances of circular reasoning. First, ad... more An examination of regulation in accounting reveals two instances of circular reasoning. First, advocates of a free market argue against any state intervention yet history shows that it is state intervention that has been necessary to preserve the free market. Secondly, regulation is often seen as a substitute for theory yet successful and effective regulation needs to be based on sound theoretical grounds. This paper examines both these situations, historically and conceptually. It shows that the arguments for free, unfettered financial markets are based on faulty epistemological grounds, contain many paradoxes and are driven by neoliberal ideology rather than sound theory. Whatever the reasons given for the need of regulation it inevitably involves some notion of societal benefit -it is usually designed in the public interest, a notoriously difficult notion that has absorbed the minds of great western thinkers for many centuries. Therefore, debates on accounting regulation need to be in the context of broad sociological arguments on the constitution of the public interest. That is, it must go beyond the technical and narrowly defined economic considerations. Theory and regulation are inextricably linked. This theory needs to be more than conventional, mainstream economic theory but include an awareness of political and social theories of fairness and justice for all.
This paper explores a general validity of the prevalent Accounting Equation in determining the re... more This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers -sign to alleged to referent (Buarillard 1983(Buarillard , 1994. We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about the missing elements and the nature of financial reporting including the determination of fair values and therefore, reduce the blaming games of maintaining objectivity and neutrality about information provision for an augmented reality of wealth (economic or otherwise) for an entity.
+61 2 42214157 co-operation of the members of Hearts and Hands, both ordained and employees, duri... more +61 2 42214157 co-operation of the members of Hearts and Hands, both ordained and employees, during the course of this study. Thanks are also due to the editors and anonymous reviewers of this paper for their helpful comments and encouragement.
This paper has several aims. First, it is a propaedeutic paper concerned with thinking and unders... more This paper has several aims. First, it is a propaedeutic paper concerned with thinking and understanding the critical accounting literature. Secondly, it examines some inner contradictions in philosophical assumptions, the problematic 'knowledge claim' and diversities of perspectives that have been advanced in the critical accounting literature. Thirdly, a prescriptive understanding of the nature of organisational 'culture' and its transition processes in order to focus on the necessity of perspective choices is advanced. Fourthly, it is argued that the concepts of 'organisational change' and 'change in a (pedagogic) discipline' are not parallel. This view ultimately leads us to argue, from a 'research student perspective', that it is not possible to start a major research study in a vacuum: it is necessary to examine the history of existing thought and theories of a discipline in order to focus on a research interest and as well as determine ...
The paper provides some preliminary analyses and thoughts on long-term qualitative research proje... more The paper provides some preliminary analyses and thoughts on long-term qualitative research project investigating the power-knowledge relations of the emergence, existence, and penetration of accounting in the social context. This first analysis is to explicate accounting and its relation to the Foucauldian power-knowledge concept. The second analysis is that the historical understanding of the development - up to 1950s condition of accounting practice and profession in Indonesia has been moulded heavily by the issues of colonialism's legacy. It was the fact that the Dutch accounting practices have dominated even after the independence of Indonesia. The third and fourth analyses has been stressed on some innovations of accounting knowledge through the development of the capital markets, industrialisation, and the new power of the university elite.
It has often been suggested by some that the expression business ethics is an oxymoron – it emplo... more It has often been suggested by some that the expression business ethics is an oxymoron – it employs contradictory terms because business seeks to optimise or maximise gains from its operations while ethics implies a very different basis for business practices. However, although the more cynically minded would seriously subscribe to this view, there has been a very dramatic upturn in an interest in ethical considerations by business leaders and professional business organisations partly as a result of the demands of societies which have had to bear the cost of spectacular corporate collapses and the unscrupulous business activities of a minority of business practitioners. In fact the subject has become an industry with several books on it being published, several courses, seminars, workshops and lectures devoted to the subject, numerous models promulgated and an ever increasing number of comments and debates in the public media.
In previous papers (Gaffikin 2005a, 2005b, 2005c, 2006) the discussion has examined accounting as... more In previous papers (Gaffikin 2005a, 2005b, 2005c, 2006) the discussion has examined accounting as a science, with attempts to employ a scientific methodology; as a purely technical expression of economic theory, heavily dominated by research in finance; and as part of “law”, albeit law (regulation) heavily influenced by dominant economic and political ideology. That discussion revealed that all these perspectives have suffered from severe shortcomings. Fortunately, there are other perspectives on accounting which may prove more fruitful and some of these will be discussed in this paper. A common element in many of these alternatives approaches is to view accounting as a social science.
Over the years there have been many arguments and debates over the necessity for regulation. Thos... more Over the years there have been many arguments and debates over the necessity for regulation. Those who believe in the efficacy of markets argue that regulation is not necessary as market forces will operate to best serve society and optimise the allocation of resources. However, there are many who point out that markets do not always operate in the best interests of societies so some form of intervention in the form of regulation is necessary. This is obvious in many aspects of society. For example, if there were no road rules for drivers chaos would result on the roads. If there were no restrictions on some “economic” activities then there would not be any need of drug smugglers as the market would indicate the need (demand) for drugs which would subsequently be supplied. These are obviously extreme examples but it is not hard to realise that there are many instances were regulations protect societies from undesirable activities.
Critical Perspectives on Accounting, 1997
This paper explores the methodological approaches to accounting research and practice and what ha... more This paper explores the methodological approaches to accounting research and practice and what has been termed the ‘‘critical accounting movement’’. The paper commences with a survey of the literature and then looks at the debates over the concept ofrationalityin critical accounting research. In particular, attention is drawn to an account of socio-theoretical rationality which investigates the impact of accounting theory
The theorising in accounting prior to 1970 was rejected as not providing sufficiently general the... more The theorising in accounting prior to 1970 was rejected as not providing sufficiently general theories. Informed by theories in economics and finance (and other disciplines such as psychology) and with the aid of computers, attempts to theorise accounting took a new direction. Large data collection and analysis emphasized a purportedly more systematic empirical approach to developing theory.
I was working in a fairly insignificant accounting department of a (then) small university when I... more I was working in a fairly insignificant accounting department of a (then) small university when I was charged with the responsibility of accompanying Ray Chambers and his wife Margaret to dinner. He had accepted an invitation to the University from its Accounting Student Society and for us it was an important occasion to have such a distinguished visitor. During our conversation that evening Ray suggested I come to Sydney University as he thought I would find it (intellectually) stimulating. I took up his suggestion and did not live to regret it. Working with Chambers was indeed an intellectually stimulating experience and I learned a lot from him most especially the need to aspire to intellectual rigour in my work. In this, Chambers certainly led by example and while many people did not accept the conclusions in the theory he developed, I believe it is generally agreed by all that he demonstrated the highest standards of scholarship in developing and promoting his ideas. Yet, to me, this was only one aspect Ͳ albeit a very important one Ͳ of the leadership skills he possessed and practised. As such an eminent scholar there has much written about Chambers and he himself has given several accounts of what he was trying to achieve in his work. A festschrift issue of Abacus published in 2000 (v 36, no 3) a year after his death is a good example Ͳ it contains papers by those who had been associated with him and covered different aspects of his achievements as well as previously unpublished papers by Chambers which appear to be drafts of what he might have intended to have been part of an autobiography. In addition, very recently, as part of the celebration of the 50th anniversary of what was originally the Department of Accounting at the University of Sydney a monograph prepared by some of his disciples (Clarke, Dean & Wells, 2010) provides an account of his achievements. These authors have had access to Chambers's private and professional papers most of which survived destruction after his death due to the efforts and foresight of his oneͲtime research assistant Graeme Dean. The bulk of these are now housed and accessible at the University of Sydney in an archive called The R J Chambers Collection (see Clarke, Dean and Wolnizer, 2006).
Accounting Auditing and Accountability Journal, 2006
Getting in, getting on and getting out: reflections on a qualitative research project Abstract Pu... more Getting in, getting on and getting out: reflections on a qualitative research project Abstract Purpose. This paper seeks to provide a behind-the-scenes view of how a qualitative research project was conducted. It is therefore a paper about the process of qualitative research from the point of view of a researcher, rather than a qualitative research paper about an organization. Design/methodology/approach. Its approach is both theoretical and reflective rather than being a description or analysis of what went on in the organization. Findings. Because the focus of the paper is personal rather than organizational, it does not offer "findings" about the way in which accounting is practised, but rather reflections and insights about the way research was conducted, from getting into the organization (getting in), conducting the research (getting on) and finally exiting the organization (getting out). Research limitations/implications. Even though this paper represents the reflections of one researcher conducting a qualitative study (and another coaching from the sidelines) in one unique organization, the experiences shared emphasize the need for flexibility, reflection and reflexivity in any qualitative research project. Practical implications. The intention of the authors is that this paper should be informative, but they do not view it as a manual of practice. It is hoped that it may help to prepare new researchers for what they may face as they conduct a qualitative research project, while at the same time providing resonances for experienced researchers. Originality/value. While much qualitative research has been undertaken within the discipline of accounting, little or no attention has been paid to the way in which that research has been conducted. This paper addresses that gap, in the hope that it will enlighten both experienced and new qualitative researchers.
Http Dx Doi Org 10 1080 10293574 1996 10510489, May 29, 2012
International Review of Business Research Papers, 2010
Purpose -It is argued in this paper that there is a need for accounting researchers to adopt a cr... more Purpose -It is argued in this paper that there is a need for accounting researchers to adopt a critical stance to their research questions. This entails challenging conventionally held positions in order to generate new understandings of and possible solutions to the issues facing the discipline. An appropriate basis for establishing this is found in what is usually referred to as critical accounting studies. Approach -The paper is a theoretical paper and therefore provides theoretical arguments for why a critical approach to researching accounting problems has been taken in other studies and outlines the philosophical bases for this approach. Originality/value -Although many accounting researchers have been exposed to the different epistemological approaches to research there is little evidence in the accounting research that they are aware of the full implications for research using alternative positions and this has resulted in a sterile and fruitless research environment.
This is the practical extension of a previous paper (Gaffikin, 2005) in which the actual attempts... more This is the practical extension of a previous paper (Gaffikin, 2005) in which the actual attempts to regulate accounting are described and discussed. A most important element of this is the attempts to establish a conceptual framework by the professional bodies. In Australia much of the thrust for regulation has been captured by the law – CLERP. To date there
Http Dx Doi Org 10 1080 09639284 2011 618589, Feb 1, 2012
... Abstracting & indexing. Related websites. Society information. News & offers. Account... more ... Abstracting & indexing. Related websites. Society information. News & offers. Accounting Education: An International Journal. Volume 21, Issue 1, 2012. Raymond J. Chambers—A Personal Reflection. Buy now. DOI: 10.1080/09639284.2011.618589 Michael Gaffikin a * ...
Faculty of Commerce Papers, 2008
An examination of regulation in accounting reveals two instances of circular reasoning. First, ad... more An examination of regulation in accounting reveals two instances of circular reasoning. First, advocates of a free market argue against any state intervention yet history shows that it is state intervention that has been necessary to preserve the free market. Secondly, regulation is often seen as a substitute for theory yet successful and effective regulation needs to be based on sound theoretical grounds. This paper examines both these situations, historically and conceptually. It shows that the arguments for free, unfettered financial markets are based on faulty epistemological grounds, contain many paradoxes and are driven by neoliberal ideology rather than sound theory. Whatever the reasons given for the need of regulation it inevitably involves some notion of societal benefit -it is usually designed in the public interest, a notoriously difficult notion that has absorbed the minds of great western thinkers for many centuries. Therefore, debates on accounting regulation need to be in the context of broad sociological arguments on the constitution of the public interest. That is, it must go beyond the technical and narrowly defined economic considerations. Theory and regulation are inextricably linked. This theory needs to be more than conventional, mainstream economic theory but include an awareness of political and social theories of fairness and justice for all.
This paper explores a general validity of the prevalent Accounting Equation in determining the re... more This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers -sign to alleged to referent (Buarillard 1983(Buarillard , 1994. We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about the missing elements and the nature of financial reporting including the determination of fair values and therefore, reduce the blaming games of maintaining objectivity and neutrality about information provision for an augmented reality of wealth (economic or otherwise) for an entity.
+61 2 42214157 co-operation of the members of Hearts and Hands, both ordained and employees, duri... more +61 2 42214157 co-operation of the members of Hearts and Hands, both ordained and employees, during the course of this study. Thanks are also due to the editors and anonymous reviewers of this paper for their helpful comments and encouragement.
This paper has several aims. First, it is a propaedeutic paper concerned with thinking and unders... more This paper has several aims. First, it is a propaedeutic paper concerned with thinking and understanding the critical accounting literature. Secondly, it examines some inner contradictions in philosophical assumptions, the problematic 'knowledge claim' and diversities of perspectives that have been advanced in the critical accounting literature. Thirdly, a prescriptive understanding of the nature of organisational 'culture' and its transition processes in order to focus on the necessity of perspective choices is advanced. Fourthly, it is argued that the concepts of 'organisational change' and 'change in a (pedagogic) discipline' are not parallel. This view ultimately leads us to argue, from a 'research student perspective', that it is not possible to start a major research study in a vacuum: it is necessary to examine the history of existing thought and theories of a discipline in order to focus on a research interest and as well as determine ...
The paper provides some preliminary analyses and thoughts on long-term qualitative research proje... more The paper provides some preliminary analyses and thoughts on long-term qualitative research project investigating the power-knowledge relations of the emergence, existence, and penetration of accounting in the social context. This first analysis is to explicate accounting and its relation to the Foucauldian power-knowledge concept. The second analysis is that the historical understanding of the development - up to 1950s condition of accounting practice and profession in Indonesia has been moulded heavily by the issues of colonialism's legacy. It was the fact that the Dutch accounting practices have dominated even after the independence of Indonesia. The third and fourth analyses has been stressed on some innovations of accounting knowledge through the development of the capital markets, industrialisation, and the new power of the university elite.
It has often been suggested by some that the expression business ethics is an oxymoron – it emplo... more It has often been suggested by some that the expression business ethics is an oxymoron – it employs contradictory terms because business seeks to optimise or maximise gains from its operations while ethics implies a very different basis for business practices. However, although the more cynically minded would seriously subscribe to this view, there has been a very dramatic upturn in an interest in ethical considerations by business leaders and professional business organisations partly as a result of the demands of societies which have had to bear the cost of spectacular corporate collapses and the unscrupulous business activities of a minority of business practitioners. In fact the subject has become an industry with several books on it being published, several courses, seminars, workshops and lectures devoted to the subject, numerous models promulgated and an ever increasing number of comments and debates in the public media.
In previous papers (Gaffikin 2005a, 2005b, 2005c, 2006) the discussion has examined accounting as... more In previous papers (Gaffikin 2005a, 2005b, 2005c, 2006) the discussion has examined accounting as a science, with attempts to employ a scientific methodology; as a purely technical expression of economic theory, heavily dominated by research in finance; and as part of “law”, albeit law (regulation) heavily influenced by dominant economic and political ideology. That discussion revealed that all these perspectives have suffered from severe shortcomings. Fortunately, there are other perspectives on accounting which may prove more fruitful and some of these will be discussed in this paper. A common element in many of these alternatives approaches is to view accounting as a social science.
Over the years there have been many arguments and debates over the necessity for regulation. Thos... more Over the years there have been many arguments and debates over the necessity for regulation. Those who believe in the efficacy of markets argue that regulation is not necessary as market forces will operate to best serve society and optimise the allocation of resources. However, there are many who point out that markets do not always operate in the best interests of societies so some form of intervention in the form of regulation is necessary. This is obvious in many aspects of society. For example, if there were no road rules for drivers chaos would result on the roads. If there were no restrictions on some “economic” activities then there would not be any need of drug smugglers as the market would indicate the need (demand) for drugs which would subsequently be supplied. These are obviously extreme examples but it is not hard to realise that there are many instances were regulations protect societies from undesirable activities.