A study of interdisciplinary accounting research: analysing the diversity of cited references

Lina Xu; Steven Dellaportas; Jin Wang

doi:10.1111/acfi.12856

A study of interdisciplinary accounting research: analysing the diversity of cited references

Lina Xu, Steven Dellaportas, Jin Wang^*

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

2 Citations (Scopus)

Abstract

This study investigates the degree of disciplinary diversity among the reference lists of articles published between 1990 and 2019 in three leading interdisciplinary accounting research journals. The results reveal that the cited references are not a homogeneous field but based on a diverse set of disciplines consisting mostly of business, sociology, economics and psychology. Further analysis of a subset of the data finds that the level of citations is negatively associated with measures of diversity, suggesting that scholars are active in widening the spread of cited disciplines but are not rewarded in terms of citations.

Original language	English
Pages (from-to)	2131-2162
Number of pages	32
Journal	Accounting and Finance
Volume	62
Issue number	2
DOIs	https://doi.org/10.1111/acfi.12856
Publication status	Published - Jun 2022
Externally published	Yes

Keywords

Cited references
Diversity
Interdisciplinary accounting research

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10.1111/acfi.12856

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A study of interdisciplinary accounting research: analysing the diversity of cited references

Abstract

Keywords

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