TY - JOUR
T1 - More on the relationship between interdisciplinary accounting research and citation impact
AU - Xu, Lina
AU - Dellaportas, Steven
AU - Yang, Zhiqiang
AU - Wang, Jin
N1 - Publisher Copyright:
© 2023 Accounting and Finance Association of Australia and New Zealand.
PY - 2023/12
Y1 - 2023/12
N2 - Using 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.
AB - Using 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.
KW - Accounting journals
KW - Cited references
KW - Diversity
KW - Interdisciplinary research
UR - http://www.scopus.com/inward/record.url?scp=85163738173&partnerID=8YFLogxK
U2 - https://doi.org/10.1111/acfi.13134
DO - https://doi.org/10.1111/acfi.13134
M3 - Article
SN - 0810-5391
VL - 63
SP - 4779
EP - 4803
JO - Accounting and Finance
JF - Accounting and Finance
IS - 4
ER -