Realizing the potential of interdisciplinarity in accounting research

被引:28
作者
O'Dwyer, Brendan [1 ,2 ]
Unerman, Jeffrey [2 ]
机构
[1] Univ Amsterdam, Sch Business, Amsterdam, Netherlands
[2] Royal Holloway Univ London, Sch Management, Egham, Surrey, England
来源
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL | 2014年 / 27卷 / 08期
关键词
Interdisciplinarity; Interdisciplinary accounting research; Approaches to accounting research;
D O I
10.1108/AAAJ-07-2014-1756
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
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.
引用
收藏
页码:1227 / 1232
页数:6
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