Affiliation:
1. School of Accounting, Information Systems and Supply Chain RMIT University Melbourne Victoria Australia
2. International Business School Suzhou (IBSS) Xi'an Jiaotong‐Liverpool University Suzhou China
3. School of Accounting Guangdong University of Finance and Economics Guangzhou China
4. School of Economics and Management Yan'an University Yan'an China
Abstract
AbstractUsing multiple indicators of interdisciplinarity (variety, balance, and disparity), this study examines 1613 references cited in articles published between 1976 and 2018 in six highly regarded accounting research journals (Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organisations and Society (AOS), Management Accounting Research (MAR), Journal of Accounting and Economics (JAE), Journal of Accounting Research (JAR), and The Accounting Review (TAR)). The findings are threefold: the interdisciplinarity of cited references is low compared with the reported findings in the non‐accounting disciplines; there is no discernible change in the level of diversity during the sample period; and the level of citations is negatively related with the dimensions of diversity.
Funder
National Social Science Fund of China
Subject
Economics, Econometrics and Finance (miscellaneous),Finance,Accounting