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

Dellaportas, Steven and Xu, Lina and Yang, Zhiqiang (2020) The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement. Critical Perspectives on Accounting . p. 102275. ISSN 1045-2354 (In Press)

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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.

Item Type: Article
Keywords: Cross-disciplinary research; Integration; Interaction; Collaboration;Cognition
Schools/Departments: University of Nottingham Ningbo China > Faculty of Business > Nottingham University Business School China
Identification Number: https://doi.org/10.1016/j.cpa.2020.102275
Depositing User: Yu, Tiffany
Date Deposited: 28 Dec 2020 08:13
Last Modified: 28 Dec 2020 08:13
URI: http://eprints.nottingham.ac.uk/id/eprint/64188

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