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A study of interdisciplinary accounting research: analysing the diversity of cited references

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  • Lina Xu
  • Steven Dellaportas
  • Jin Wang

Abstract

This study investigates the degree of disciplinary diversity among the reference lists of articles published between 1990 and 2019 in three leading interdisciplinary accounting research journals. The results reveal that the cited references are not a homogeneous field but based on a diverse set of disciplines consisting mostly of business, sociology, economics and psychology. Further analysis of a subset of the data finds that the level of citations is negatively associated with measures of diversity, suggesting that scholars are active in widening the spread of cited disciplines but are not rewarded in terms of citations.

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  • Lina Xu & Steven Dellaportas & Jin Wang, 2022. "A study of interdisciplinary accounting research: analysing the diversity of cited references," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2131-2162, June.
    • Handle: RePEc:bla:acctfi:v:62:y:2022:i:2:p:2131-2162
    DOI: 10.1111/acfi.12856
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