The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement

Steven Dellaportas, Lina Xu, Zhiqiang Yang

Research output: Journal PublicationArticlepeer-review

2 Citations (Scopus)

Abstract

This study examines the extent of cross-disciplinary accounting research using a self-constructed definitional framework developed from a review of diverse literatures to better understand its meaning and underlying dimensions. The two identifiable dimensions, integration (blending of concepts) and interaction (researcher collaboration), sit along a continuum of relationships creating the potential for new knowledge through cross-disciplinary research. Data analysis using the publication descriptors from three highly regarded cross-disciplinary accounting research journals (AAAJ, AOS, CPA) suggest that cross-disciplinary accounting research is underpinned by conceptual 'integration' but less emphasis is placed on the 'interaction' between researchers of diverse disciplines. The findings also indicate that cross-disciplinarity is associated with higher citations. Interestingly, we found that the interaction dimension has a growing effect, over time, on article citations.

Original languageEnglish
Article number102275
JournalCritical Perspectives on Accounting
Early online date3 Dec 2020
DOIs
Publication statusPublished Online - 3 Dec 2020

Keywords

  • Cognition
  • Collaboration
  • Cross-disciplinary research
  • Integration
  • Interaction

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Sociology and Political Science
  • Information Systems and Management

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