7 JIS Trends Recently Accepted Archival Essays Experiments Field/case studies Surveys Design Science Other
8 Special Forum The Role of Technology in Accounting in the New Information Era Guest editors –Chris Wolfe –Bruce Dehning Benefit of Forum
9 Thank you 23 manuscripts submitted jointly to JIS and conference Five associate editors reviewed 18 papers 49 reviews completed by editorial board members and ad-hoc reviewers 45 days on average from date manuscript received to date of editors JIS letter Kelvin processed at least 270 pieces of correspondence within this time frame
10 The Future of Accounting Research Disclaimer: Generalities not particulars Not just authors – also reviewers
11 Institutional Isomorphism Organization change occurs as the result of processes that tend to make organizations more similar without necessarily making them more efficient.
12 How Do Fields of Human Endeavor Develop? Initial Stages of Field Development Institutional Isomorphism Competitive Isomorphism Diversity in approach and form Competitive, regulatory, and professional pressures encourage conformity Large numbers of similar organizations produce more similarity for similarity sake Source: DeMaggio, P.J. and W. W. Powell. 1983. The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organization Fields American Sociological Review 48: 147-160.
13 Competitive Pressures on Accounting Research Academic credibility Policy making Practice Pedagogy
14 Institutional Isomorphic Pressures Coercive isomorphism Pressures exerted by other organizations upon which one is dependent Stems from: –Cultural expectations –Ritualized controls of credentials and group solidarity Social Science versus Economics paradigms
15 Institutional Isomorphic Pressures Mimetic processes Occurs when: –technologies are complex and poorly understood –goals are ambiguous –Uncertain environment Organizations tend to model themselves on other organizations
16 Institutional Isomorphic Pressures Normative pressures The collective struggle of members of an occupation to –define the conditions and methods of their work –to control the production of producers –to legitimatize occupational autonomy AAA Journals Notes
17 Institutional Isomorphism Strategies that are rational for individual organizations may not be rational if adopted by large numbers. Yet the very fact that they are normatively sanctioned increases the likelihood of their adoption. Counter Intuitive Result: Change leads to less diversity
18 What Kind of Research Will I Do? What makes the most contribution to accounting? What is most likely to be published in top accounting journals? Is my research main- stream? What research is highly prized by my peers?
19 The Accounting Profession Integrated, comprehensive design Patches to address environmental changes Brittle: no longer an integrated solution Notes Redesign
20 What is the Solution? Current State Historical Descriptive Theories of what is Mono-Method bias Battle lines drawn according to Methodology Needed State Future Predictive Theories about what may be Research cycle approach Battle lines drawn according to theory
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