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A dream deferred: interdisciplinary accounting in the US

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  • Timothy J. Fogarty

Abstract

Purpose - – The purpose of this paper is to set out to examine and critique the current state and future trajectory of interdisciplinary accounting research in the USA. Design/methodology/approach - – The analysis is based on the author's involvement in and research into accounting research and publication contexts, drivers and patterns in the accounting discipline. Findings - – In all likelihood, research will continue established traditions that prevent the explorations of economics and finance from material broadening. This paper identifies how that which everyone believes to be such a good idea cannot bear fruit. Research limitations/implications - – Conventional economics-based accounting research has proliferated in volume but has largely exhausted its potential for significant contributions to knowledge. Failure to embrace broadened interdisciplinary perspectives risks a crisis of accounting research contribution to policy, practice, and society. Originality/value - – This critique reveals the serious weaknesses and serious risks to international accounting scholarship of the continuance and global mimicking of the North American pursuit of an exclusively economic accounting research perspective.

Suggested Citation

  • Timothy J. Fogarty, 2014. "A dream deferred: interdisciplinary accounting in the US," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(8), pages 1265-1270, October.
    • Handle: RePEc:eme:aaajpp:v:27:y:2014:i:8:p:1265-1270
    DOI: 10.1108/AAAJ-08-2014-1800
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    Citations

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    Cited by:

    1. Nicholas McGuigan, 2015. "The Impact of Journal Rankings on Australasian Accounting Education Scholarship - A Personal View," Accounting Education, Taylor & Francis Journals, vol. 24(3), pages 187-207, June.
    2. Pimentel, Erica & Cho, Charles & Bothello, Joel, 2022. "The blind spots of interdisciplinarity in addressing grand challenges," MPRA Paper 114562, University Library of Munich, Germany.
    3. Endenich, Christoph & Trapp, Rouven, 2018. "Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 4-23.
    4. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    5. 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).
    6. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    7. 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).

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