Academic independence, freedom and ‘enlightenment’: The case of accounting research

Abstract

This article examines the problem of academic freedom in a rather unlikely area: accounting and historical accounting research. It discusses some cases in the United States and the United Kingdom where accounting research led to controversy and tells the story of a PhD student (the author) sued for libel in 1986 for his research concerning a policy issue, the subject of public debate, and related to conflicts of interest for directors of a mutual organization (a building society) and their use of its funds. It shows how ‘managerial diversion’ was discovered, how the libel suit was successfully defended and how the law was changed. While academic independence issues have always existed and across disciplines, the case and discussion largely relate to the 1980s in the United Kingdom when universities suffered savage cutbacks in public funding and the imposition of ‘reforms’. The case study illustrates, and the article discusses these issues as they relate to the state of modern universities and the pressures on academics.