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Reflections on interdisciplinary accounting research: the state of the art of intellectual capital

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  • John Dumay

Abstract

Purpose - – The purpose of this paper is to offer reflections and critique not only on the current state of the art for intellectual capital research (ICR) from an interdisciplinary accounting research (IAR) perspective, but also its future directions. Design/methodology/approach - – This paper offers a critical reflection based on the author's observations as an IC researcher, reviewer and editor. The author also supports the arguments with some evidence from the research about IC research. Findings - – The author argues that most ICR is falling short of achieving “the most advanced level of knowledge and technology” of the art because it inherits flaws from prior research, thus threatening its legitimacy and impact. Research limitations/implications - – The author argues that researchers need to go back to the methodological drawing board when designing IAR so future research can achieve its full potential. To do so researchers also need their research to be transformational to engender change, and to be transdisciplinary, which encompasses research beyond the current boundaries of accounting and management. Originality/value - – The author identifies and introduces three research shortcuts that prevent ICR projects from being state of the art being copycat, Furphy and technophobic research which provide insights into why not all ICR research is not “state of the art”.

Suggested Citation

  • John Dumay, 2014. "Reflections on interdisciplinary accounting research: the state of the art of intellectual capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(8), pages 1257-1264, October.
    • Handle: RePEc:eme:aaajpp:v:27:y:2014:i:8:p:1257-1264
    DOI: 10.1108/AAAJ-05-2014-1714
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    Citations

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    Cited by:

    1. de Villiers, Charl & Sharma, Umesh, 2020. "A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    2. Stefano Zambon & Stefano Marasca & Maria Serena Chiucchi, 2019. "Special issue on “The role of intellectual capital and integrated reporting in management and governance: a performative perspective”," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 291-297, June.
    3. Khaled Saleh Al-Omoush, 2022. "Understanding the Impact of Intellectual Capital on E-Business Entrepreneurial Orientation and Competitive Agility: An Empirical Study," Information Systems Frontiers, Springer, vol. 24(2), pages 549-562, April.
    4. Elisabeth Sinnewe & Daifei (Troy) Yao & Laura De Zwaan, 2023. "Developing critical thinking: An examination of contemporary practices in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 403-425, March.
    5. Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
    6. Massaro, Maurizio, 2023. "Digital transformation in the healthcare sector through blockchain technology. Insights from academic research and business developments," Technovation, Elsevier, vol. 120(C).
    7. Sandra Brosnan & David O’Donnell & Philip O’Regan, 2019. "A performative exploration of the lifeworlds of human capital and financial capital: an intellectual capital case vignette," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 321-344, June.
    8. Florinda Matos & Valter Vairinhos & Radu Godina, 2020. "Reporting of Intellectual Capital Management Using a Scoring Model," Sustainability, MDPI, vol. 12(19), pages 1-19, September.
    9. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.
    10. Francesco Gangi & Dario Salerno & Antonio Meles & Lucia Michela Daniele, 2019. "Do Corporate Social Responsibility and Corporate Governance Influence Intellectual Capital Efficiency?," Sustainability, MDPI, vol. 11(7), pages 1-25, March.

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