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Editorial: Accounting research and the public interest

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Purpose ‐ This essay sets out to introduce the special issue. Design/methodology/approach ‐ The essay discusses a variety of approaches to exploring the relationship between accounting and the public interest, and briefly reviews the contribution of the articles in the issue. Findings ‐ Not applicable. Originality/value ‐ The essay argues that accounting research can be opened up by problematizing the notion of the public interest, and by considering not only how accounting constitutes the public interest, but how various public interests constitute accounting.
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Keywords: Accounting research; Public interest; Social structure

Document Type: Research Article

Publication date: 01 October 2005

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