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A study of interdisciplinary accounting research: analysing the diversity of cited references

Lina Xu, Steven Dellaportas and Jin Wang

Accounting and Finance, 2022, vol. 62, issue 2, 2131-2162

Abstract: This study investigates the degree of disciplinary diversity among the reference lists of articles published between 1990 and 2019 in three leading interdisciplinary accounting research journals. The results reveal that the cited references are not a homogeneous field but based on a diverse set of disciplines consisting mostly of business, sociology, economics and psychology. Further analysis of a subset of the data finds that the level of citations is negatively associated with measures of diversity, suggesting that scholars are active in widening the spread of cited disciplines but are not rewarded in terms of citations.

Date: 2022
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