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

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  • Dellaportas, Steven
  • Xu, Lina
  • Yang, Zhiqiang

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.

Suggested Citation

  • Dellaportas, Steven & Xu, Lina & Yang, Zhiqiang, 2022. "The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    • Handle: RePEc:eee:crpeac:v:85:y:2022:i:c:s1045235420301234
    DOI: 10.1016/j.cpa.2020.102275
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