The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement

Steven Dellaportas, Lina Xu and Zhiqiang Yang

CRITICAL PERSPECTIVES ON ACCOUNTING, 2022, vol. 85, issue C

Abstract: This study examines the extent of cross-disciplinary accounting research using a self-constructed definitional framework developed from a review of diverse literatures to better understand its meaning and underlying dimensions. The two identifiable dimensions, integration (blending of concepts) and interaction (researcher collaboration), sit along a continuum of relationships creating the potential for new knowledge through cross-disciplinary research. Data analysis using the publication descriptors from three highly regarded cross-disciplinary accounting research journals (AAAJ, AOS, CPA) suggest that cross-disciplinary accounting research is underpinned by conceptual 'integration' but less emphasis is placed on the 'interaction' between researchers of diverse disciplines. The findings also indicate that cross-disciplinarity is associated with higher citations. Interestingly, we found that the interaction dimension has a growing effect, over time, on article citations.

Keywords: Cross-disciplinary research; Integration; Interaction; Collaboration; Cognition (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:85:y:2022:i:c:s1045235420301234

DOI: 10.1016/j.cpa.2020.102275

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