4.2 Article

Realizing the potential of interdisciplinarity in accounting research

期刊

ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL
卷 27, 期 8, 页码 1227-1232

出版社

EMERALD GROUP PUBLISHING LTD
DOI: 10.1108/AAAJ-07-2014-1756

关键词

Interdisciplinarity; Interdisciplinary accounting research; Approaches to accounting research

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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.

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