Realizing the potential of interdisciplinarity in accounting research

Brendan O’Dwyer and Jeffrey Unerman

Accounting, Auditing & Accountability Journal, 2014, vol. 27, issue 8, 1227-1232

Abstract: Purpose - – The purpose of this paper is to explore the meaning of interdisciplinarity in accounting research and the possible benefits of moving toward a more integrated interdisciplinary approach. It also examines the drawbacks and institutional impediments to such a move. Design/methodology/approach - – The paper draws upon and synthesizes the authors’ experiences of involvement in the interdisciplinary accounting community over the past two decades. Findings - – The paper distinguishes between interdisciplinarity at the field level and interdisciplinarity within individual studies. Noting a lack of study-level interdisciplinarity within accounting research, it explores the potential for novel insights emerging from encouragement of such an approach. Research limitations/implications - – Institutional impediments to study-level interdisciplinarity need to be addressed if the accounting academy is to realize the potentially powerful benefits and social contribution of such an approach to research. A key limitation is that the paper is based primarily on the observations and perspectives of the authors. Originality/value - – The paper provides a distinction between field-level and study-level interdisciplinarity.

Keywords: Interdisciplinarity; Interdisciplinary accounting research; Approaches to accounting research (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:27:y:2014:i:8:p:1227-1232

DOI: 10.1108/AAAJ-07-2014-1756

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