Foundational research in accounting: professional memoirs and beyond

It was with particular pleasure that, several years ago, I accepted the invitation of ChuoUniversity to write a professional, biographical essay about my own experience with accounting. My relation with this university is a long-standing one. Shortly after two of my books, Accounting and Analytical Methods and Simulation of the Firm Through a Budget Computer Program, were published in the USA in 1964, Professor Kenji Aizaki (then at Chuo University) and his former student, Professor Fujio Harada, and later other scholars from Chuo University, began actively promoting my ideas in Japan. And after a two volume Japanese translation of the first of these books was published in 1972 and 1975 (through the mediation of Professor Shinzaburo Koshimura, then President of Yokohama National University), my research found fertile ground in Japan through continuing efforts of three generations of accounting academics from Chuo University. I suppose it is thanks to these endeavours that my efforts became so well known in Japan, and that during some three decades many Japanese accounting professors contacted me either personally or by correspondence. Then from 1988 to 1990 Prof. Yoshiaki Koguchi, again from Chuo University, came as a visiting scholar to the University of British Columbia, audited some of my classes, and became a good friend and collaborator, which further strengthened my ties to this university

On the Nature of Information and Knowledge and the Interpretation in the Economic Sciences

published or submitted for publicatio

Covert conversations: disciplined improvisation and meaning-making in the masters (MA) supervisory relationship

This research asks the question: “What are the relational dynamics in Masters (MA) supervision?” It does so by focusing upon the supervisory relationship itself. It does this through dialoguing with the voices of both MA supervisors and supervisees in the Humanities using a Cultural Historical Activity Theory (CHAT) framework. In so doing, this research argues for a re-evaluation of how MA supervision is conceptualised and proposes a new theoretical framework for conceptualising MA supervision as a relational phenomenon. The research design was derived from an Activity Theory-influenced methodology. Data collection procedures included the administration of Activity Theory Logs, individual semi-structured interviews with both supervisors and supervisees and the completion of reflective journals. Grounded Theory was used to analyse the data. The sample for the study consists of three supervisor-supervisee dyads from three disciplines in the Humanities. Data was collected over the course of one academic year, 2010-2011. This research found that both individual and shared relational dynamics play an important role in MA supervision. Individual dynamics, such as supervisors’ iterative negotiation of ambiguity/clarity and supervisees’ boundary work, revealed that both parties attempt to negotiate a separation between their professional-academic identities and personal identities. However, an inherent paradox emerged when the shared relational dynamics of MA supervision were investigated. It was found that the shared space created by the supervisory relationship did not only exist in a physical setting, but was also psychoactive in nature and held strong emotional resonances for both parties involved. This served to undermine the separation between professional-academic and personal identities. As a result, this research argues that the interaction between the individual and shared relational dynamics in MA supervision enables, for both supervisors and supervisees, a disciplined improvisation of academic identity