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Addressing directions in interdisciplinary accounting research

Author

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  • Lee D. Parker
  • James Guthrie

Abstract

Purpose - – The purpose of this paper is to address and critique the current state and trajectory of the interdisciplinary accounting movement. Design/methodology/approach - – An interdisciplinary literature sourced analysis and critique of the movement's positioning and trajectory. Findings - – It observes the creeping currency of the financial economics-based accounting research tradition, with its attendant limitations in scope and policy/practice relevance of its subject matter and findings. The paper reveals the persistent growth and development of an interdisciplinary accounting community despite the pressures of careerist research score-based goal displacement produced by government and university performance measurement systems. Originality/value - – The interdisciplinary movement is seen as offering issues focused and innovation-driven research that aims to engage with the complexities of the organisational and institutional actors’ worlds. This remit remains essential to the challenge of the accounting academy's pursuit of issues of societal significance.

Suggested Citation

  • Lee D. Parker & James Guthrie, 2014. "Addressing directions in interdisciplinary accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(8), pages 1218-1226, October.
    • Handle: RePEc:eme:aaajpp:v:27:y:2014:i:8:p:1218-1226
    DOI: 10.1108/AAAJ-06-2014-1737
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    Citations

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    Cited by:

    1. Pimentel, Erica & Cho, Charles & Bothello, Joel, 2022. "The blind spots of interdisciplinarity in addressing grand challenges," MPRA Paper 114562, University Library of Munich, Germany.
    2. Shah, Atul K., 2022. "Reform Lessons From Investigative Journalism. Review Essay of ‘Beancounters’ by Richard Brooks," The British Accounting Review, Elsevier, vol. 54(3).
    3. Maria Serena Chiucchi, 2014. "Editoriale. Il gap tra teoria e prassi nel Management Accounting: il contributo della field-based research," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 5-9.
    4. Duff, Angus & Marriott, Neil, 2017. "The teaching-research gestalt in accounting: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 49(4), pages 413-428.
    5. Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020. "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    6. Xiaofang Chen & P.R. Weerathunga & Mohammad Nurunnabi & K.M.M.C.B. Kulathunga & W.H.M.S. Samarathunga, 2020. "Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability: Managerial Perspectives from a Developing Country," Sustainability, MDPI, vol. 12(13), pages 1-30, June.
    7. Charl de Villiers & Jing Jia & Zhongtian Li, 2022. "Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4523-4568, December.
    8. Pimentel, Erica & Cho, Charles H. & Bothello, Joel, 2023. "The blind spots of interdisciplinarity in addressing grand challenges," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    9. 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.
    10. Maran, Laura & Bigoni, Michele & Morrison, Leanne, 2023. "Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    11. Haynes, Kathryn, 2017. "Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 110-124.

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