Authors: Armond Manassian
Addresses: Accounting Department, Olayan School of Business, American University of Beirut, Bliss Street, P.O. Box 11-0236, Beirut, Lebanon
Abstract: This paper discusses trends in international accounting research through a qualitative study of two refereed accounting journals, Advances in International Accounting and The International Journal of Accounting Education and Research, from 1987 to 1996. A multidimensional approach is used to provide the reader with a general descriptive background, pertinent characteristics such as the international breadth of the research, the authorship concentration, the institutional affiliation concentration and the extent of foreign authorship. This paper applies a critical perspective to the extant international accounting literature using a postcolonial lens to determine how the concept of |international accounting| is constructed. The paper answers the following questions: Who is doing international accounting? Whose interest is being served by the particular way in which |international accounting| is constructed? Who is absent from this conversation? What is the role of international accounting literature in mediating unequal social relations and constructing the |other|?
Keywords: international accounting; postcolonialism; otherness; critical theory; international business; entrepreneurship; literature review.
Journal for International Business and Entrepreneurship Development, 2009 Vol.4 No.3, pp.207 - 230
Published online: 26 Oct 2009 *Full-text access for editors Access for subscribers Purchase this article Comment on this article