O. Lehner - Finance, Risk and Accounting Perspectives - Journal of Applied Accounting Research, Vol. 16, No. 3, 2015
This special issue is based upon relevant submissions from the 14th Finance, Risk and Accounting Perspectives conference that took place in Oxford in November 2014. The purpose of this annual conference is to bridge disciplinary as well as cultural boundaries in Finance, Risk and Accounting research. This conference thus aims to overcome the often self-imposed paradigmatic restrictions and reflexive isomorphisms of the individual fields, and invites fresh perspectives. Despite its methodological and disciplinary openness, it does so with a strong focus on academic rigour and robustness.
In this special issue, we have selected papers on their merits in discussing the broader context in which accounting takes place. It is the editor's strong belief that research progressively needs to be more aware of the dynamic interplay between context and theory – of the reciprocal processes that shape both – and thus context should be increasingly accounted for when displaying new findings in accounting. Much of what we present or teach as theory is based upon quantitative findings, holding true in certain environmental configurations, but often neglecting the dynamic of change and its context specificity