The Department of Accounting and Corporate Governance has a globally strong reputation for research in international accounting.
This strength was founded on the pioneering work of the late Associate Professor Jill McKinnon and Professor Graeme Harrison into national cultural influences on accounting practices in different nations, including providing the first theoretical model to conceptualise and study accounting and corporate reporting regulatory systems using a social-systems methodology.
Their work in the area of international accounting and culture is continued by a cohort of professors, including Chris Patel, Lorne Cummings and Parmod Chand, and emerging scholars including Andreas Hellmann, Meiting Lu, Rajni Mala and Peipei Pan.
The impact has primarily been in the stimulation and direction of research, with a wide-ranging body of contemporary research taking place at an international level.
This work has been influential at a time when globalisation of international accounting standards has been topical, finding that global standard setters such as the International Accounting Standards Board (IASB) and International Federation of Accountants (IFAC) have largely ignored the influence of contextual factors, particularly culture, on accounting.
MU scholars are recognised as pioneers and leaders in the discipline, with evidence of impact including:
- publications in leading journals
- research underpinning subsequent studies of culture in emerging nations
- invitations to write research monographs
- presentation of lead papers at international conferences
- competitive research grants awarded
- workshops and seminars in emerging countries
- over 10 PhD completions.
MU professors, together with four early career researchers, seven PhD students and visiting scholars, continue to enhance MU’s global research reputation in international accounting.