More on the relationship between interdisciplinary accounting research and citation impact

Lina Xu; Steven Dellaportas; Zhiqiang Yang; Jin Wang

doi:10.1111/acfi.13134

More on the relationship between interdisciplinary accounting research and citation impact

Lina Xu, Steven Dellaportas, Zhiqiang Yang, Jin Wang

Research output: Journal Publication › Article › peer-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 language	English
Pages (from-to)	4779-4803
Number of pages	25
Journal	Accounting and Finance
Volume	63
Issue number	4
DOIs	https://doi.org/10.1111/acfi.13134
Publication status	Published - Dec 2023
Externally published	Yes

Keywords

Accounting journals
Cited references
Diversity
Interdisciplinary research

ASJC Scopus subject areas

Accounting
Finance
Economics, Econometrics and Finance (miscellaneous)

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10.1111/acfi.13134

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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.",

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year = "2023",

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More on the relationship between interdisciplinary accounting research and citation impact

Abstract

Keywords

ASJC Scopus subject areas

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