- Realizing the potential of interdisciplinarity in accounting research
- Accounting Auditing & Accountability Journal
- Volume | Issue number
- 27 | 8
- Pages (from-to)
- Document type
- Faculty of Economics and Business (FEB)
- Amsterdam Business School Research Institute (ABS-RI)
- 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.
- The paper draws upon and synthesizes the authors’ experiences of involvement in the interdisciplinary accounting community over the past two decades.
- 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.
- 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.
- The paper provides a distinction between field-level and study-level interdisciplinarity.
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