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Institutional theory is becoming one of the dominant theoretical perspectives in organization theory and is increasingly being applied in accounting research to study the practice of accounting in organizations. However, most institutional theory research has adequately theorized neither the institutionalization process through which change takes place nor the socio‐political context of the institutional formations. We propose a social theory based framework for grounding and expanding institutional theory to more fully articulate institutionalization processes. Specifically, we incorporate institutional theory and structuration theory and draw on the work of Max Weber in developing a framework of the context and the processes associated with creating, adopting and discarding institutional practices. We propose that the expanded framework depicts the socio‐economic and political context better and more directly addresses the dynamics of enacting, embedding and changing organizational features and processes. Expanding the focus of the institutional theory based accounting research can facilitate a more comprehensive representation of accounting as the object of institutional practices as well as provide a better articulation of the role of accounting in the institutionalization process.

The paper seeks to explore the ongoing development of an array of interdisciplinary specialist research areas in the accounting research community and its literature. It sets out to explore developments over the last 25 years with the aim to identify a number of important trends for the accounting scholarly community and to consider the role of AAAJ and various interdisciplinary accounting conferences and other journals.

This paper employs a literature‐based analysis, critique and argument. The paper's scope includes the trend towards specialisation by interdisciplinary accounting scholars in a contemporary context, where mainstream technical accounting research has privileged positivist research.

In sharp contrast with the successful emergence of interdisciplinary research in the 1980s, a trend towards at least a proportion of specialist research groupings is now seen, such as accounting historians, opting to retreat behind closed doors. Some researchers are increasingly exhibiting a trend towards seeking their own company focusing on attending only their specialised conferences, and publishing their work in their special interest journal. This carries a risk of retreating from engagement with the broader and particularly interdisciplinary accounting research community outside their own specialised confines. This could lead to fragmentation and fellow specialist researchers are invited to return to “the coming‐out parade” and re‐engage with the wider scholarly community.

Accounting scholars not only need to engage with their interdisciplinary specialised research areas, but also should connect with the wider scholarly community in order to maintain the pursuit of significant contribution to knowledge.

The paper focuses on personal values of accounting academic scholars as well as the importance of specialised and more generalised interdisciplinary research scholarly groups.

The paper alerts researchers to significant issues associated with the retreat into specialised groups and scholarly activities. It offers a practical illustration of a 25‐year history of accounting history research and calls for the coming‐out of accounting scholars from specialist groups to an engagement with the broader accounting interdisciplinary research community.

The purpose of this paper is to reflect on 30 years of Accounting, Auditing & Accountability Journal (AAAJ), and contemplates the future. It makes a case for diversity, including a broad range of theories and research methodologies, as a defining feature of AAAJ. As we have done since 1988 in AAAJ’s first editorial, we continue to urge interdisciplinary accounting researchers to undertake innovative research and be both original and creative, avoiding the narrow focus and detachment from society that is characteristic of globally pervasive North American economics-based accounting research.

The paper employs an analysis and critique of trends in interdisciplinary research, drawing upon the previous 29 editorials/commentaries published in AAAJ. It also elucidates the field of scholarship associated with AAAJ in 2016 as evidence of the patterning of recent research and publishing trends.

This paper identifies challenges confronting interdisciplinary researchers in the globalised academic community. These include our obsession with theoretical engorgement and our adversarial rather than cooperative approach to knowledge development. Furthermore, the authors argue that researchers must reflect on their motivation, informing theories and values if they intend to contribute to practice, policy and a wider societal good. Accounting researchers have a responsibility to go beyond observation, engaging in and constructing a more equal and fair society.

This commentary reflects on developments in AAAJ and its community over three decades. The authors also address the wider AAAJ community, including the Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference attendees, AAAJ special issue editors, the editorial board, ad hoc reviewers, authors and supporters across AAAJ’s 30 years.

This editorial reflects on 25 years of AAAJ and on the interdisciplinary accounting movement and its future direction. It emphasises the Editors' commitment to encouraging the application of a broad range of theories and research methodologies as well as their ongoing support for diversity as a defining feature of AAAJ. This includes the wider community, which includes the APIRA conference attendees, Special Issue editors and the many individuals who have all played an important part in AAAJ's 25 years. The Editors continue to urge interdisciplinary accounting researchers to undertake innovative research and be both original and creative, thereby avoiding a narrowness that is an increasing feature of North American economics based accounting research. The important role of academic researchers is highlighted in not simply observing, but also engaging in and constructing an enabling accounting. The purpose here is to reflect on the past and to look towards the future.

The paper employs a literature‐based analysis and critique. It also identifies via empirical data the field of scholarship associated with AAAJ and evidence of the patterning of recent publications.

This editorial draws together various themes in our previous AAAJ editorials and highlights milestones in the journey to our current position. It identifies various challenges that confront interdisciplinary researchers in the globalised academic community. It also points to the need for researchers to reflect on their motivation, informing theories and values to ensure that their academic endeavours are making a contribution to practice, policy and a wider societal good.

It is hoped the practical and research issues explored in this editorial will invoke more interdisciplinary perspectives on accounting and the accounting profession, and assist scholars in reflecting on their academic studies and potential challenges facing them.

This editorial reflects on the developments in AAAJ over the past 25 years and discusses various contributions. It also celebrates the top ten authors, topics, Special Issue editors, and the last ten AAAJ Best Paper awards.

This paper aims to explore how incarcerated women prepare to manage the stigma of a criminal history as they look to re-enter the workforce after release from incarceration.

This paper uses a qualitative, case study research design including interviews and observations to explore the experiences and self-perceptions of incarcerated women within the context of employment.

Five themes that emerged and influenced the perception of stigma as these incarcerated women prepared for release into the labor market were career self-efficacy, the intersection of identity (women and criminal history), self-perceptions of prison identity, stigma disclosure and social support for employment.

As the management literature expands to include more diverse and marginalized populations, current understanding of theories and concepts, such as multiple identities and stigma disclosure, may operate differently as compared to traditional management samples.

Organizations can collaborate with correctional facilities to ensure that individuals with a criminal history are trained and prepared to re-enter the workplace upon release.

As employment is one of the biggest determinants of recidivism (i.e. return to incarceration) for individuals with a criminal history, organizations have the unique ability to assist in substantially decreasing the incarcerated population.

This study explores criminal history and highlights some of the nuances to consider when exploring an understudied and marginalized population, such as women with a criminal history.

When teaching in or around the subject of care-experienced young people, it is important for information to be presented in a way that not only creates an understanding of the prevalence of care experience but also emphasises the myriad of life challenges associated with experiences of being involved in the care system.

It is known that out of the 12 million children living in England, just under 400,000 (3%) are known to the social care system at any one time and just over 82,000 of these children are ‘looked after’, under the legal guardianship of local authorities in England.

It will not be unusual for students to come to university with little or no exposure to or understanding of children in care, their lives or what it means to be care experienced. Therefore, teaching in this area needs to draw attention to the reasons as to why care experiences result in hardships, this can be done by identifying why care experience is a sensitive subject area. This chapter identifies some (but not all) of the common adversities that care-experienced young people often face inclusive of changes in accommodation and placement instability, insecure relationships, poor mental health, disrupted education, substance misuse, and poverty.