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More on the relationship between interdisciplinary accounting research and citation impact

Author

Listed:
  • Lina Xu
  • Steven Dellaportas
  • Zhiqiang Yang
  • Jin Wang

Abstract

Using multiple indicators of interdisciplinarity (variety, balance, and disparity), this study examines 1613 references cited in articles published between 1976 and 2018 in six highly regarded accounting research journals (Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organisations and Society (AOS), Management Accounting Research (MAR), Journal of Accounting and Economics (JAE), Journal of Accounting Research (JAR), and The Accounting Review (TAR)). The findings are threefold: the interdisciplinarity of cited references is low compared with the reported findings in the non‐accounting disciplines; there is no discernible change in the level of diversity during the sample period; and the level of citations is negatively related with the dimensions of diversity.

Suggested Citation

  • Lina Xu & Steven Dellaportas & Zhiqiang Yang & Jin Wang, 2023. "More on the relationship between interdisciplinary accounting research and citation impact," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4779-4803, December.
    • Handle: RePEc:bla:acctfi:v:63:y:2023:i:4:p:4779-4803
    DOI: 10.1111/acfi.13134
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