More on the relationship between interdisciplinary accounting research and citation impact

Lina Xu, Steven Dellaportas, Zhiqiang Yang, Jin Wang

Research output: Contribution to journalArticlepeer-review

Abstract

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.

Original languageEnglish
Pages (from-to)4779-4803
Number of pages25
JournalAccounting and Finance
Volume63
Issue number4
Early online dateJun 2023
DOIs
Publication statusPublished - Dec 2023

Keywords

  • Accounting journals
  • Cited references
  • Diversity
  • Interdisciplinary research

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